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File 2012 Taxes Free Online

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File 2012 Taxes Free Online

File 2012 taxes free online Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 2012 taxes free online Tax questions. File 2012 taxes free online Useful Items - You may want to see: What's New Medical and dental expenses. File 2012 taxes free online  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. File 2012 taxes free online 5% if either you or your spouse was born before January 2, 1949). File 2012 taxes free online Standard mileage rate. File 2012 taxes free online  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. File 2012 taxes free online See Transportation under What Medical Expenses Are Includible. File 2012 taxes free online Federal tax benefits for same-sex married couples. File 2012 taxes free online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File 2012 taxes free online For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File 2012 taxes free online Reminders Future developments. File 2012 taxes free online   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. File 2012 taxes free online irs. File 2012 taxes free online gov/pub502. File 2012 taxes free online Photographs of missing children. File 2012 taxes free online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2012 taxes free online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2012 taxes free online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2012 taxes free online Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). File 2012 taxes free online It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. File 2012 taxes free online It explains how to treat reimbursements and how to figure the deduction. File 2012 taxes free online It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. File 2012 taxes free online Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. File 2012 taxes free online You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). File 2012 taxes free online But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. File 2012 taxes free online 5% of your AGI. File 2012 taxes free online If your medical and dental expenses are not more than 10% of your AGI (7. File 2012 taxes free online 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. File 2012 taxes free online This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. File 2012 taxes free online Pub. File 2012 taxes free online 502 covers many common medical expenses but not every possible medical expense. File 2012 taxes free online If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . File 2012 taxes free online See How To Get Tax Help near the end of this publication for information about getting publications and forms. File 2012 taxes free online Comments and suggestions. File 2012 taxes free online   We welcome your comments about this publication and your suggestions for future editions. File 2012 taxes free online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2012 taxes free online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 taxes free online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 taxes free online   You can send your comments from www. File 2012 taxes free online irs. File 2012 taxes free online gov/formspubs. File 2012 taxes free online Click on “More Information” and then on “Comment on Tax Forms and Publications. File 2012 taxes free online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2012 taxes free online Ordering forms and publications. File 2012 taxes free online   Visit www. File 2012 taxes free online irs. File 2012 taxes free online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2012 taxes free online Internal Revenue Service 1201 N. File 2012 taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2012 taxes free online   If you have a tax question, check the information available on IRS. File 2012 taxes free online gov or call 1-800-829-1040. File 2012 taxes free online We cannot answer tax questions sent to either of the above addresses. File 2012 taxes free online Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. File 2012 taxes free online S. File 2012 taxes free online Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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Watch Out for Tax Scams as Filing Season Opening Nears

IRS YouTube Videos:
Tax Scams: English | Spanish | ASL
ID Theft: Are You a Victim of Identity Theft? English | Spanish | ASL
ID Theft: Protect Yourself From Identity Theft English | Spanish | ASL
ID Theft: IRS Efforts on Identity Theft English | Spanish

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ID Theft: Protect Yourself from Identity Theft English | Spanish
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IR-2014-5, Jan. 23, 2014

WASHINGTON — With the start of the 2014 tax season approaching on Jan. 31, the Internal Revenue Service urged taxpayers to be aware that tax-related scams using the IRS name proliferate during this time of year.

Tax scams can take many forms, with perpetrators posing as the IRS in everything from e-mail refund schemes to phone impersonators. The IRS warned taxpayers to be vigilant of any unexpected communication that is purportedly from the IRS at the start of tax season.

The IRS encourages taxpayers to be on the lookout for phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for personal identification numbers (PINs), passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

Additional information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft as well as work with federal, state and local officials to pursue the perpetrators of this fraud.

The IRS offers several suggestions for taxpayers to help protect themselves against scams and identity theft:

  • Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact and are sure of the recipient.

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.

Taxpayers also should be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to know that even if someone else prepares your return, you are ultimately responsible for all the information on the tax return.

Refer to our Tips to Help you Choose a Tax Preparer for the upcoming 2014 Tax Season starting Jan. 31.  

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Page Last Reviewed or Updated: 23-Jan-2014

The File 2012 Taxes Free Online

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