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File 2008 Taxes

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File 2008 Taxes

File 2008 taxes Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. File 2008 taxes 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. File 2008 taxes Form 1040A filers. File 2008 taxes Form 1040 filers. File 2008 taxes More information. File 2008 taxes Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. File 2008 taxes Taxpayer identification numbers for aliens. File 2008 taxes Taxpayer identification numbers for adoptees. File 2008 taxes 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. File 2008 taxes S. File 2008 taxes 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. File 2008 taxes For details, see Table 1 and Table 2. File 2008 taxes You also must file if one of the situations described in Table 3 applies. File 2008 taxes The filing requirements apply even if you owe no tax. File 2008 taxes Table 1. File 2008 taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. File 2008 taxes . File 2008 taxes . File 2008 taxes AND at the end of 2013 you were. File 2008 taxes . File 2008 taxes . File 2008 taxes * THEN file a return if your gross income was at least. File 2008 taxes . File 2008 taxes . File 2008 taxes ** 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. File 2008 taxes ** 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). File 2008 taxes 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). File 2008 taxes 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. File 2008 taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. File 2008 taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. File 2008 taxes 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. File 2008 taxes *** 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. File 2008 taxes You may have to pay a penalty if you are required to file a return but fail to do so. File 2008 taxes If you willfully fail to file a return, you may be subject to criminal prosecution. File 2008 taxes For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. File 2008 taxes Gross income. File 2008 taxes    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. File 2008 taxes 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. File 2008 taxes For a list of community property states, see Community property states under Married Filing Separately, later. File 2008 taxes Self-employed persons. File 2008 taxes    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. File 2008 taxes 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. File 2008 taxes In either case, you must add any income from investments and from incidental or outside operations or sources. File 2008 taxes    You must file Form 1040 if you owe any self-employment tax. File 2008 taxes Filing status. File 2008 taxes    Your filing status generally depends on whether you are single or married. File 2008 taxes Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. File 2008 taxes Filing status is discussed in detail later in this publication. File 2008 taxes Age. File 2008 taxes    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. File 2008 taxes For 2013, you are 65 or older if you were born before January 2, 1949. File 2008 taxes 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. File 2008 taxes Dependents should see Table 2 instead. File 2008 taxes Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. File 2008 taxes You are the surviving spouse, executor, administrator, or legal representative. File 2008 taxes The decedent met the filing requirements described in this publication at the time of his or her death. File 2008 taxes For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. File 2008 taxes Table 2. File 2008 taxes 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. File 2008 taxes If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. File 2008 taxes  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. File 2008 taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. File 2008 taxes Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. File 2008 taxes Gross income is the total of your unearned and earned income. File 2008 taxes If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. File 2008 taxes For details, see Exemptions for Dependents. File 2008 taxes Single dependents—Were you either age 65 or older or blind? □ No. File 2008 taxes You must file a return if any of the following apply. File 2008 taxes Your unearned income was more than $1,000. File 2008 taxes Your earned income was more than $6,100. File 2008 taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. File 2008 taxes     □ Yes. File 2008 taxes You must file a return if any of the following apply. File 2008 taxes Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). File 2008 taxes Your earned income was more than $7,600 ($9,100 if 65 or older and blind). File 2008 taxes 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). File 2008 taxes     Married dependents—Were you either age 65 or older or blind? □ No. File 2008 taxes You must file a return if any of the following apply. File 2008 taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2008 taxes Your unearned income was more than $1,000. File 2008 taxes Your earned income was more than $6,100. File 2008 taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. File 2008 taxes     □ Yes. File 2008 taxes You must file a return if any of the following apply. File 2008 taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2008 taxes Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). File 2008 taxes Your earned income was more than $7,300 ($8,500 if 65 or older and blind). File 2008 taxes 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). File 2008 taxes     U. File 2008 taxes S. File 2008 taxes 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. File 2008 taxes For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. File 2008 taxes S. File 2008 taxes Citizens and Resident Aliens Abroad. File 2008 taxes Residents of Puerto Rico If you are a U. File 2008 taxes S. File 2008 taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. File 2008 taxes S. File 2008 taxes income tax return for any year in which you meet the income requirements. File 2008 taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. File 2008 taxes If you are a bona fide resident of Puerto Rico for the whole year, your U. File 2008 taxes S. File 2008 taxes gross income does not include income from sources within Puerto Rico. File 2008 taxes It does, however, include any income you received for your services as an employee of the United States or any U. File 2008 taxes S. File 2008 taxes agency. File 2008 taxes If you receive income from Puerto Rican sources that is not subject to U. File 2008 taxes S. File 2008 taxes tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. File 2008 taxes S. File 2008 taxes income tax return. File 2008 taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. File 2008 taxes S. File 2008 taxes Possessions. File 2008 taxes Individuals With Income From U. File 2008 taxes S. File 2008 taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File 2008 taxes S. File 2008 taxes Virgin Islands, special rules may apply when determining whether you must file a U. File 2008 taxes S. File 2008 taxes federal income tax return. File 2008 taxes In addition, you may have to file a return with the individual possession government. File 2008 taxes See Publication 570 for more information. File 2008 taxes Dependents A person who is a dependent may still have to file a return. File 2008 taxes It depends on his or her earned income, unearned income, and gross income. File 2008 taxes For details, see Table 2. File 2008 taxes A dependent must also file if one of the situations described in Table 3 applies. File 2008 taxes Responsibility of parent. File 2008 taxes    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. File 2008 taxes 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. File 2008 taxes ” Earned income. File 2008 taxes    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. File 2008 taxes 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. File 2008 taxes See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. File 2008 taxes Child's earnings. File 2008 taxes    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. File 2008 taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. File 2008 taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. File 2008 taxes Unearned income. File 2008 taxes    Unearned income includes income such as interest, dividends, and capital gains. File 2008 taxes Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. File 2008 taxes Election to report child's unearned income on parent's return. File 2008 taxes    You may be able to include your child's interest and dividend income on your tax return. File 2008 taxes If you do this, your child will not have to file a return. File 2008 taxes To make this election, all of the following conditions must be met. File 2008 taxes Your child was under age 19 (or under age 24 if a student) at the end of 2013. File 2008 taxes (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. File 2008 taxes 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. File 2008 taxes ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). File 2008 taxes The interest and dividend income was less than $10,000. File 2008 taxes Your child is required to file a return for 2013 unless you make this election. File 2008 taxes Your child does not file a joint return for 2013. File 2008 taxes 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. File 2008 taxes No federal income tax was withheld from your child's income under the backup withholding rules. File 2008 taxes You are the parent whose return must be used when making the election to report your child's unearned income. File 2008 taxes   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. File 2008 taxes 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. File 2008 taxes See Table 3 for those other situations when you must file. File 2008 taxes Table 3. File 2008 taxes 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. File 2008 taxes 1. File 2008 taxes You owe any special taxes, including any of the following. File 2008 taxes   a. File 2008 taxes Alternative minimum tax. File 2008 taxes (See Form 6251. File 2008 taxes )   b. File 2008 taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File 2008 taxes (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File 2008 taxes ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. File 2008 taxes   c. File 2008 taxes 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). File 2008 taxes   d. File 2008 taxes 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. File 2008 taxes (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. File 2008 taxes )   e. File 2008 taxes Household employment taxes. File 2008 taxes But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. File 2008 taxes   f. File 2008 taxes Recapture taxes. File 2008 taxes (See the Form 1040 instructions for lines 44, 59b, and 60. File 2008 taxes ) 2. File 2008 taxes You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. File 2008 taxes 3. File 2008 taxes You had net earnings from self-employment of at least $400. File 2008 taxes (See Schedule SE (Form 1040) and its instructions. File 2008 taxes ) 4. File 2008 taxes You had wages of $108. File 2008 taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File 2008 taxes (See Schedule SE (Form 1040) and its instructions. File 2008 taxes ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. File 2008 taxes For example, you should file if one of the following applies. File 2008 taxes You had income tax withheld from your pay. File 2008 taxes You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. File 2008 taxes You qualify for the earned income credit. File 2008 taxes See Publication 596, Earned Income Credit (EIC), for more information. File 2008 taxes You qualify for the additional child tax credit. File 2008 taxes See the instructions for the tax form you file (Form 1040 or 1040A) for more information. File 2008 taxes You qualify for the refundable American opportunity education credit. File 2008 taxes See Form 8863, Education Credits. File 2008 taxes You qualify for the health coverage tax credit. File 2008 taxes For information about this credit, see Form 8885, Health Coverage Tax Credit. File 2008 taxes You qualify for the credit for federal tax on fuels. File 2008 taxes See Form 4136, Credit for Federal Tax Paid on Fuels. File 2008 taxes Form 1099-B received. File 2008 taxes    Even if you are not required to file a return, you should consider filing if all of the following apply. File 2008 taxes You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). File 2008 taxes 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. File 2008 taxes Box 3 of Form 1099-B (or substitute statement) is blank. File 2008 taxes In this case, filing a return may keep you from getting a notice from the IRS. File 2008 taxes 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. File 2008 taxes You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. File 2008 taxes There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. File 2008 taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. File 2008 taxes Marital Status In general, your filing status depends on whether you are considered unmarried or married. File 2008 taxes Unmarried persons. File 2008 taxes    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. File 2008 taxes   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. File 2008 taxes Divorced persons. File 2008 taxes    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. File 2008 taxes Divorce and remarriage. File 2008 taxes    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. File 2008 taxes Annulled marriages. File 2008 taxes    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. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). File 2008 taxes 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. File 2008 taxes Head of household or qualifying widow(er) with dependent child. File 2008 taxes    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. File 2008 taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. File 2008 taxes Married persons. File 2008 taxes    If you are considered married, you and your spouse can file a joint return or separate returns. File 2008 taxes Considered married. File 2008 taxes    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. File 2008 taxes You are married and living together. File 2008 taxes 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. File 2008 taxes You are married and living apart but not legally separated under a decree of divorce or separate maintenance. File 2008 taxes You are separated under an interlocutory (not final) decree of divorce. File 2008 taxes Same-sex marriage. File 2008 taxes    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. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. File 2008 taxes S. File 2008 taxes territories and possessions. File 2008 taxes It means any domestic jurisdiction that has the legal authority to sanction marriages. File 2008 taxes The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. File 2008 taxes   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. File 2008 taxes 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. File 2008 taxes   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. File 2008 taxes gov. File 2008 taxes Spouse died during the year. File 2008 taxes    If your spouse died during the year, you are considered married for the whole year for filing status purposes. File 2008 taxes   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. File 2008 taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . File 2008 taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. File 2008 taxes Your deceased spouse's filing status is married filing separately for that year. File 2008 taxes Married persons living apart. File 2008 taxes    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. File 2008 taxes If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. File 2008 taxes Also, your tax may be lower, and you may be able to claim the earned income credit. File 2008 taxes See Head of Household , later. File 2008 taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. File 2008 taxes To determine your marital status, see Marital Status , earlier. File 2008 taxes Widow(er). File 2008 taxes    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. File 2008 taxes You may, however, be able to use another filing status that will give you a lower tax. File 2008 taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. File 2008 taxes How to file. File 2008 taxes    You can file Form 1040. File 2008 taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. File 2008 taxes If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. File 2008 taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. File 2008 taxes Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. File 2008 taxes 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. File 2008 taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. File 2008 taxes You can file a joint return even if one of you had no income or deductions. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes 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). File 2008 taxes You can choose the method that gives the two of you the lower combined tax. File 2008 taxes How to file. File 2008 taxes    If you file as married filing jointly, you can use Form 1040. File 2008 taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. File 2008 taxes 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. File 2008 taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. File 2008 taxes Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. File 2008 taxes Spouse died. File 2008 taxes    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. File 2008 taxes See Spouse died during the year , under Married persons, earlier. File 2008 taxes   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. File 2008 taxes Divorced persons. File 2008 taxes    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. File 2008 taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. File 2008 taxes Accounting period. File 2008 taxes    Both of you must use the same accounting period, but you can use different accounting methods. File 2008 taxes Joint responsibility. File 2008 taxes    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. File 2008 taxes This means that if one spouse does not pay the tax due, the other may have to. File 2008 taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. File 2008 taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. File 2008 taxes   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. File 2008 taxes Divorced taxpayer. File 2008 taxes    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. File 2008 taxes 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. File 2008 taxes Relief from joint responsibility. File 2008 taxes    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. File 2008 taxes You can ask for relief no matter how small the liability. File 2008 taxes   There are three types of relief available. File 2008 taxes Innocent spouse relief. File 2008 taxes 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). File 2008 taxes Equitable relief. File 2008 taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. File 2008 taxes Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. File 2008 taxes Signing a joint return. File 2008 taxes    For a return to be considered a joint return, both spouses generally must sign the return. File 2008 taxes Spouse died before signing. File 2008 taxes    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. File 2008 taxes 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. File 2008 taxes Spouse away from home. File 2008 taxes    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. File 2008 taxes Injury or disease prevents signing. File 2008 taxes    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). File 2008 taxes ” Be sure to also sign in the space provided for your signature. File 2008 taxes Attach a dated statement, signed by you, to the return. File 2008 taxes 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. File 2008 taxes Signing as guardian of spouse. File 2008 taxes    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. File 2008 taxes Spouse in combat zone. File 2008 taxes    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. File 2008 taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. File 2008 taxes 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. File 2008 taxes Other reasons spouse cannot sign. File 2008 taxes    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). File 2008 taxes Attach the power of attorney (or a copy of it) to your tax return. File 2008 taxes You can use Form 2848. File 2008 taxes Nonresident alien or dual-status alien. File 2008 taxes    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. File 2008 taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. File 2008 taxes S. File 2008 taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. File 2008 taxes If you do file a joint return, you and your spouse are both treated as U. File 2008 taxes S. File 2008 taxes residents for the entire tax year. File 2008 taxes See chapter 1 of Publication 519. File 2008 taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes 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 ). File 2008 taxes This can apply to you even if you are not divorced or legally separated. File 2008 taxes 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. File 2008 taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. File 2008 taxes See Head of Household , later, for more information. File 2008 taxes 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. File 2008 taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). File 2008 taxes This way you can make sure you are using the filing status that results in the lowest combined tax. File 2008 taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. File 2008 taxes How to file. File 2008 taxes    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. File 2008 taxes 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. File 2008 taxes   You can file Form 1040. File 2008 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. File 2008 taxes Select this filing status by checking the box on line 3 of either form. File 2008 taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. File 2008 taxes 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. File 2008 taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. File 2008 taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. File 2008 taxes Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. File 2008 taxes Your tax rate generally is higher than on a joint return. File 2008 taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. File 2008 taxes 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). File 2008 taxes 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. File 2008 taxes See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. File 2008 taxes You cannot take the earned income credit. File 2008 taxes You cannot take the exclusion or credit for adoption expenses in most cases. File 2008 taxes 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. File 2008 taxes You cannot exclude any interest income from qualified U. File 2008 taxes S. File 2008 taxes savings bonds you used for higher education expenses. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). File 2008 taxes If your spouse itemizes deductions, you cannot claim the standard deduction. File 2008 taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. File 2008 taxes Adjusted gross income (AGI) limits. File 2008 taxes    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. File 2008 taxes Individual retirement arrangements (IRAs). File 2008 taxes    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. File 2008 taxes Your deduction is reduced or eliminated if your income is more than a certain amount. File 2008 taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. File 2008 taxes For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. File 2008 taxes Rental activity losses. File 2008 taxes    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. File 2008 taxes This is called a special allowance. File 2008 taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. File 2008 taxes 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. File 2008 taxes See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. File 2008 taxes Community property states. File 2008 taxes    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. File 2008 taxes See Publication 555, Community Property. File 2008 taxes 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. File 2008 taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. File 2008 taxes This does not include any extensions. File 2008 taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. File 2008 taxes 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. File 2008 taxes Exception. File 2008 taxes    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. File 2008 taxes The personal representative has 1 year from the due date (including extensions) of the return to make the change. File 2008 taxes See Publication 559 for more information on filing income tax returns for a decedent. File 2008 taxes Head of Household You may be able to file as head of household if you meet all the following requirements. File 2008 taxes You are unmarried or considered unmarried on the last day of the year. File 2008 taxes See Marital Status , earlier, and Considered Unmarried , later. File 2008 taxes You paid more than half the cost of keeping up a home for the year. File 2008 taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). File 2008 taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. File 2008 taxes See Special rule for parent , later, under Qualifying Person. File 2008 taxes 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. File 2008 taxes You will also receive a higher standard deduction than if you file as single or married filing separately. File 2008 taxes How to file. File 2008 taxes    If you file as head of household, you can use Form 1040. File 2008 taxes If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. File 2008 taxes Indicate your choice of this filing status by checking the box on line 4 of either form. File 2008 taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. File 2008 taxes Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. File 2008 taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. File 2008 taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). File 2008 taxes You paid more than half the cost of keeping up your home for the tax year. File 2008 taxes Your spouse did not live in your home during the last 6 months of the tax year. File 2008 taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. File 2008 taxes See Temporary absences , later. File 2008 taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. File 2008 taxes (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. File 2008 taxes ) You must be able to claim an exemption for the child. File 2008 taxes 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. File 2008 taxes The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . File 2008 taxes 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. File 2008 taxes See Publication 555 for more information. File 2008 taxes Nonresident alien spouse. File 2008 taxes    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. File 2008 taxes However, your spouse is not a qualifying person for head of household purposes. File 2008 taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. File 2008 taxes Choice to treat spouse as resident. File 2008 taxes    You are considered married if you choose to treat your spouse as a resident alien. File 2008 taxes See chapter 1 of Publication 519. File 2008 taxes 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. File 2008 taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. File 2008 taxes Worksheet 1. File 2008 taxes 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. File 2008 taxes Costs you include. File 2008 taxes    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. File 2008 taxes   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. File 2008 taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. File 2008 taxes Costs you do not include. File 2008 taxes    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. File 2008 taxes 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. File 2008 taxes Qualifying Person See Table 4 to see who is a qualifying person. File 2008 taxes Any person not described in Table 4 is not a qualifying person. File 2008 taxes Example 1—child. File 2008 taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes Example 2—child who is not qualifying person. File 2008 taxes 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. File 2008 taxes Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. File 2008 taxes Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. File 2008 taxes As a result, he is not your qualifying person for head of household purposes. File 2008 taxes Example 3—girlfriend. File 2008 taxes Your girlfriend lived with you all year. File 2008 taxes 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 . File 2008 taxes See Table 4. File 2008 taxes Example 4—girlfriend's child. File 2008 taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. File 2008 taxes 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). File 2008 taxes As a result, he is not your qualifying person for head of household purposes. File 2008 taxes Home of qualifying person. File 2008 taxes    Generally, the qualifying person must live with you for more than half of the year. File 2008 taxes Special rule for parent. File 2008 taxes    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. File 2008 taxes However, you must be able to claim an exemption for your father or mother. File 2008 taxes 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. File 2008 taxes   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. File 2008 taxes Death or birth. File 2008 taxes    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. File 2008 taxes To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. File 2008 taxes Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. File 2008 taxes 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. File 2008 taxes Example. File 2008 taxes You are unmarried. File 2008 taxes Your mother, for whom you can claim an exemption, lived in an apartment by herself. File 2008 taxes She died on September 2. File 2008 taxes The cost of the upkeep of her apartment for the year until her death was $6,000. File 2008 taxes You paid $4,000 and your brother paid $2,000. File 2008 taxes Your brother made no other payments towards your mother's support. File 2008 taxes Your mother had no income. File 2008 taxes 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. File 2008 taxes Temporary absences. File 2008 taxes    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. File 2008 taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. File 2008 taxes You must continue to keep up the home during the absence. File 2008 taxes Kidnapped child. File 2008 taxes    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. File 2008 taxes You can claim head of household filing status if all the following statements are true. File 2008 taxes 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. File 2008 taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File 2008 taxes You would have qualified for head of household filing status if the child had not been kidnapped. File 2008 taxes   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. File 2008 taxes 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. File 2008 taxes The year of death is the last year for which you can file jointly with your deceased spouse. File 2008 taxes See Married Filing Jointly , earlier. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes The rules for using this filing status are explained in detail here. File 2008 taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). File 2008 taxes It does not entitle you to file a joint return. File 2008 taxes How to file. File 2008 taxes    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. File 2008 taxes If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. File 2008 taxes Check the box on line 5 of either form. File 2008 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. File 2008 taxes Table 4. File 2008 taxes 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. File 2008 taxes IF the person is your . File 2008 taxes . File 2008 taxes . File 2008 taxes   AND . File 2008 taxes . File 2008 taxes . File 2008 taxes   THEN that person is . File 2008 taxes . File 2008 taxes . File 2008 taxes 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. File 2008 taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. File 2008 taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. File 2008 taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. File 2008 taxes 6   you cannot claim an exemption for him or her   not a qualifying person. File 2008 taxes qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). File 2008 taxes   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. File 2008 taxes   he or she did not live with you more than half the year   not a qualifying person. File 2008 taxes   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. File 2008 taxes   you cannot claim an exemption for him or her   not a qualifying person. File 2008 taxes 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. File 2008 taxes 2 The term “qualifying child” is defined under Exemptions for Dependents, later. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes 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. File 2008 taxes 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. File 2008 taxes 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. File 2008 taxes See Multiple Support Agreement . File 2008 taxes 6 See Special rule for parent . File 2008 taxes Eligibility rules. File 2008 taxes    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. File 2008 taxes You were entitled to file a joint return with your spouse for the year your spouse died. File 2008 taxes It does not matter whether you actually filed a joint return. File 2008 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. File 2008 taxes You have a child or stepchild for whom you can claim an exemption. File 2008 taxes This does not include a foster child. File 2008 taxes This child lived in your home all year, except for temporary absences. File 2008 taxes See Temporary absences , earlier, under Head of Household. File 2008 taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. File 2008 taxes You paid more than half the cost of keeping up a home for the year. File 2008 taxes See Keeping Up a Home , earlier, under Head of Household. File 2008 taxes Example. File 2008 taxes John's wife died in 2011. File 2008 taxes John has not remarried. File 2008 taxes 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. File 2008 taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. File 2008 taxes For 2012 and 2013, he can file as a qualifying widower with a dependent child. File 2008 taxes After 2013, he can file as head of household if he qualifies. File 2008 taxes Death or birth. File 2008 taxes    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. File 2008 taxes 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. File 2008 taxes Kidnapped child. File 2008 taxes    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. File 2008 taxes You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. File 2008 taxes 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. File 2008 taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File 2008 taxes You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. File 2008 taxes As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. File 2008 taxes Exemptions Exemptions reduce your taxable income. File 2008 taxes You can deduct $3,900 for each exemption you claim in 2013. File 2008 taxes If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). File 2008 taxes But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. File 2008 taxes See Phaseout of Exemptions , later. File 2008 taxes Types of exemptions. File 2008 taxes    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). File 2008 taxes While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. File 2008 taxes Dependent cannot claim a personal exemption. File 2008 taxes    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. File 2008 taxes How to claim exemptions. File 2008 taxes    How you claim an exemption on your tax return depends on which form you file. File 2008 taxes Form 1040EZ filers. File 2008 taxes    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. File 2008 taxes Form 1040A filers. File 2008 taxes    If you file Form 1040A, complete lines 6a through 6d. File 2008 taxes The total number of exemptions you can claim is the total in the box on line 6d. File 2008 taxes Also complete line 26. File 2008 taxes Form 1040 filers. File 2008 taxes    If you file Form 1040, complete lines 6a through 6d. File 2008 taxes The total number of exemptions you can claim is the total in the box on line 6d. File 2008 taxes Also complete line 42. File 2008 taxes If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. File 2008 taxes U. File 2008 taxes S. File 2008 taxes citizen or resident alien. File 2008 taxes    If you are a U. File 2008 taxes S. File 2008 taxes citizen, U. File 2008 taxes S. File 2008 taxes resident alien, U. File 2008 taxes S. File 2008 taxes national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. File 2008 taxes Nonresident aliens. File 2008 taxes    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. File 2008 taxes You cannot claim exemptions for a spouse or dependents. File 2008 taxes   These restrictions do not apply if you are a nonresident alien married to a U. File 2008 taxes S. File 2008 taxes citizen or resident alien and have chosen to be treated as a resident of the United States. File 2008 taxes More information. File 2008 taxes    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. File 2008 taxes Dual-status taxpayers. File 2008 taxes    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. File 2008 taxes Personal Exemptions You are generally allowed one exemption for yourself. File 2008 taxes If you are married, you may be allowed one exemption for your spouse. File 2008 taxes These are called personal exemptions. File 2008 taxes Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. File 2008 taxes 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. File 2008 taxes Your Spouse's Exemption Your spouse is never considered your dependent. File 2008 taxes Joint return. File 2008 taxes    On a joint return, you can claim one exemption for yourself and one for your spouse. File 2008 taxes Separate return. File 2008 taxes    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. File 2008 taxes This is true even if the other taxpayer does not actually claim your spouse as a dependent. File 2008 taxes 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. File 2008 taxes S. File 2008 taxes tax purposes and satisfy the other conditions listed above. File 2008 taxes Head of household. File 2008 taxes    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. File 2008 taxes   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. File 2008 taxes Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. File 2008 taxes Death of spouse. File 2008 taxes    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 . File 2008 taxes 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 . File 2008 taxes   If you remarried during the year, you cannot take an exemption for your deceased spouse. File 2008 taxes   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. File 2008 taxes If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. File 2008 taxes Divorced or separated spouse. File 2008 taxes    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File 2008 taxes This rule applies even if you provided all of your former spouse's support. File 2008 taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File 2008 taxes You can claim an exemption for a dependent even if your dependent files a return. File 2008 taxes The term “dependent” means: A qualifying child, or A qualifying relative. File 2008 taxes The terms “ qualifying child ” and “ qualifying relative ” are defined later. File 2008 taxes You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. File 2008 taxes Dependent taxpayer test. File 2008 taxes Joint return test. File 2008 taxes Citizen or resident test. File 2008 taxes These three tests are explained in detail later. File 2008 taxes All the requirements for claiming an exemption for a dependent are summarized in Table 5. File 2008 taxes Table 5. File 2008 taxes Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. File 2008 taxes For details, see the rest of this publication. File 2008 taxes You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. File 2008 taxes   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. File 2008 taxes   You cannot claim a person as a dependent unless that person is a U. File 2008 taxes S. File 2008 taxes citizen, U. File 2008 taxes S. File 2008 taxes resident alien, U. File 2008 taxes S. File 2008 taxes national, or a resident of Canada or Mexico. File 2008 taxes 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File 2008 taxes   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. File 2008 taxes   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. File 2008 taxes   The child must have lived with you for more than half of the year. File 2008 taxes 2  The child must not have provided more than half of his or her own support for the year. File 2008 taxes   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). File 2008 taxes  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. File 2008 taxes 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. File 2008 taxes The person cannot be your qualifying child or the qualifying child of any other taxpayer. File 2008 taxes   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). File 2008 taxes   The person's gross income for the year must be less than $3,900. File 2008 taxes 3  You must provide more than half of the person's total support for the year. File 2008 taxes 4  1 There is an exception for certain adopted children. File 2008 taxes 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. File 2008 taxes 3 There is an exception if the person is disabled and has income from a sheltered workshop. File 2008 taxes 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File 2008 taxes Dependent not allowed a personal exemption. File 2008 taxes 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. File 2008 taxes This is true even if you do not claim the dependent's exemption on your return. File 2008 taxes 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. File 2008 taxes Housekeepers, maids, or servants. File 2008 taxes    If these people work for you, you cannot claim exemptions for them. File 2008 taxes Child tax credit. File 2008 taxes    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. File 2008 taxes For more information, see the instructions for the tax form you file (Form 1040 or 1040A). File 2008 taxes Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. File 2008 taxes Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. File 2008 taxes 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. File 2008 taxes Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. File 2008 taxes Exception. File 2008 taxes    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. File 2008 taxes Example 1—child files joint return. File 2008 taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 2008 taxes He earned $25,000 for the year. File 2008 taxes The couple files a joint return. File 2008 taxes You cannot take an exemption for your daughter. File 2008 taxes Example 2—child files joint return only as claim for refund of withheld tax. File 2008 taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 2008 taxes Neither is required to file a tax return. File 2008 taxes They do not have a child. File 2008 taxes Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. File 2008 taxes 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. File 2008 taxes You can claim exemptions for each of them if all the other tests to do so are met. File 2008 taxes Example 3—child files joint return to claim American opportunity credit. File 2008 taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 2008 taxes He and his wife are not required to file a tax return. File 2008 taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File 2008 taxes 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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Disaster Assistance and Emergency Relief for Individuals and Businesses

Overview

Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

The IRS also offers audio presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recording keeping and other tips to stay in business after a major disaster.

Get the Latest Tax Relief Guidance in Disaster Situations
Recent special tax law provisions may help taxpayers recover financially from the impact of a major disaster in their location.

Preparing for Disasters
Are your home and/or business ready if a disaster strikes? Get information and suggestions on paperless recordkeeping, documenting assets and valuables, and emergency planning.

Help for Disaster Victims
This podcast provides information on what to do and who to contact if you have been affected by a disaster this year.

Help During Disasters
We know that major disasters and emergencies in your area will affect many families and businesses. While we hope you are spared any loss, we realize this may not be true for everyone, and we want to let you know how the IRS can help.

Around the Nation
This section of our Web site provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.

Tax Topic 515 - Casualty, Disaster, and Theft Losses
Casualty losses can result from the destruction of or damage to your property from any sudden, unexpected, and unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.

Disaster Assistance Self-Study
The Disaster Assistance Self-Study provides the basic information needed to assist taxpayers in a disaster. It provides the volunteer practitioner disaster representative member with information on distributing Disaster Kits, computing gains/losses as the result of a disaster, information about administrative tax relief and information about the psychological effects of a disaster on its victims.

For Individuals

FAQs for Disaster Victims
This section provides current information on disaster relief and frequently asked questions. The Hurricane Katrina FAQs are now listed separately from the general FAQs, which are applicable to any disaster.

Gulf Oil Spill: Questions and Answers
The existing law dictates whether payments received from BP for losses, damage and injuries are taxable. Refer to the Gulf Oil Spill technical questions and answers for more information.

Reconstructing Your Records
Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed in a casualty. While it may not be easy, reconstructing your records may be essential.

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help individuals claim casualty losses on property that was destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss. It also answers common questions like how to extend the time you need to file, how you can receive free tax services and how to identify which disaster losses to claim.

Help for Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma.

For Businesses

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help businesses claim casualty losses on property that has been destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss.

Crop Insurance and Crop Disaster Payments - Agriculture Tax Tips
This section offers helpful tax tips including whether crop insurance and crop disaster payments are taxable.

Disaster Planning Video Presentations:

For Tax Professionals

Disaster Relief Resource Center for Tax Professionals
Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

For Charitable Organizations

Disaster Relief - Resources for Charities and Contributors
After a disaster or in another emergency hardship situation, people may be interested in using a charitable organization to help victims. The IRS provides a number of resources to help them accomplish this goal.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations (PDF)
This publication describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Talk With the IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Other Government Agency Disaster Information

DisasterAssistance.gov
This is a one stop web portal that consolidates information from 17 US Government Agencies where taxpayers can apply for Small Business Administration loans through online applications, receive referral information on forms of assistance that do not have online applications, or check the progress and status of their applications online.

Federal Emergency Management Agency (FEMA)
Federal disaster aid programs provided by the Federal Emergency Management Agency (FEMA) are available to citizens affected by major disasters.

Small Business Administration (SBA)
The U. S. Small Business Administration (SBA) is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses of all sizes located in a declared disaster area. Financial assistance is available in the form of low-interest, long-term loans for losses that are not fully covered by insurance or other recoveries.

READY.gov
Learn how individuals and business can prepare for and respond to all kinds of disasters and emergencies.

GovBenefits.gov
GovBenefits.gov wants to let survivors and disaster relief workers know about the many disaster relief programs available. Perhaps you have suffered damage to a home or business, lost your job, or experienced crop damage due to a natural disaster. GovBenefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery

IRS Forms and Publications

Publication 547 – Casualties, Disasters and Thefts
Publication 547 explains how to treat casualties, thefts, and losses on deposits. It discusses definitions, how to figure gain or loss, how to treat reimbursements, and how to report them.

Form 1040X (PDF).

Publication 584 (PDF). Also available in HTML.

Publication 584B (PDF). Also available in HTML.

Publication 2194 (PDF).

Publication 3067 (EN/SP) (PDF).

Publication 3067 (EN/CN) (PDF)

Publication 3067 (EN/DE) (PDF)

Publication 3067 (EN/KR) (PDF)

Publication 3067 (EN/RU) (PDF)

Publication 3067 (EN/VN) (PDF)

Publication 3833 (PDF).

Page Last Reviewed or Updated: 21-Jan-2014

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