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

Video: Phishing-Malware:  English

FS-2010-9, January 2010

WASHINGTON — Consumers should protect themselves against online identity theft and other scams that increase during and linger after the filing season. Such scams may appropriate the name, logo or other appurtenances of the IRS or U.S. Department of the Treasury to mislead taxpayers into believing that the scam is legitimate.
    
Scams involving the impersonation of the IRS usually take the form of e-mails, tweets or other online messages to consumers. Scammers may also use phones and faxes to reach intended victims. Some scammers set up phony Web sites.

The IRS and E-mail

Generally, the IRS does not send unsolicited e-mails to taxpayers. Further, the IRS does not discuss tax account information with taxpayers via e-mail or use e-mail to solicit sensitive financial and personal information from taxpayers. The IRS does not request financial account security information, such as PIN numbers, from taxpayers.     

Object of Scams

Most scams impersonating the IRS are identity theft schemes. In this type of scam, the scammer poses as a legitimate institution to trick consumers into revealing personal and financial information — such as passwords and Social Security, PIN, bank account and credit card numbers — that can be used to gain access to and steal their bank, credit card or other financial accounts. Attempted identity theft scams that take place via e-mail are known as phishing. Other scams may try to persuade a victim to advance sums of money in the hope of realizing a larger gain. These are known as advance fee scams. 

Who Is Targeted

Anyone with a computer, phone or fax machine could receive a scam message or unknowingly visit a phony or misleading Web site. Individuals, businesses, educators, charities and others have been targeted by e-mails that claim to come from the IRS or Treasury Department. Scam e-mails are generally sent out in bulk, based on e-mail addresses (urls), similar to spam.

How an Identity Theft Scam Works

Most of the scams that impersonate the IRS are identity theft scams. Typically, a consumer will receive an e-mail that claims to come from the IRS or Treasury Department. The message will contain an enticing or intimidating subject line, such as tax refund, inherited funds or IRS notice. Usually, the message will state that the recipient needs to provide the IRS with information to obtain the refund or avoid some penalty. The message will instruct the consumer to open an attachment or click on a link in the e-mail. This may lead to an official-looking form to be filled out online or send the taxpayer to a seemingly genuine but bogus IRS Web site. The look-alike site will then contain a phony but genuine-looking online form or interactive application that requires the personal and financial information the scammer can use to commit identity theft. 

Alternatively, the clicked link may secretly download malware to the consumer’s computer. Malware is malicious code that can take over the computer’s hard drive, giving the scammer remote access to the computer, or it could look for passwords and other information and send them to the scammer.

Phony Web or Commercial Sites

In many IRS-impersonation scams, the scammer sends the consumer to a phony Web site that mimics the appearance of the genuine IRS Web site, IRS.gov. This allows the scammer to steer victims to phony interactive forms or applications that appear genuine but require the targeted victim to enter personal and financial information that will be used to commit identity theft.  

The official Web site for the Internal Revenue Service is IRS.gov, and all IRS.gov Web page addresses begin with http://www.irs.gov/

In addition to Web sites established by scammers, there are commercial Internet sites that often resemble the authentic IRS site or contain some form of the IRS name in the address but end with a .com, .net, .org or other designation instead of .gov. These sites have no connection to the IRS. Consumers may unknowingly visit these sites when searching the Internet to retrieve tax forms, publications and other information from the IRS.

Frequent or Recent Scams

There are a number of scams that impersonate the IRS. Some of them appear with great frequency, particularly during and right after filing season, and recur annually. Others are new.   

  • Refund Scam — This is the most frequent IRS-impersonation scam seen by the IRS. In this phishing scam, a bogus e-mail claiming to come from the IRS tells the consumer that he or she is eligible to receive a tax refund for a specified amount. It may use the phrase “last annual calculations of your fiscal activity.” To claim the tax refund, the consumer must open an attachment or click on a link contained in the e-mail to access and complete a claim form. The form requires the entry of personal and financial information. Several variations on the refund scam have claimed to come from the Exempt Organizations area of the IRS or the name and signature of a genuine or made-up IRS executive. In reality, taxpayers do not complete a special form to obtain their federal tax refund — refunds are triggered by the tax return they submitted to the IRS.
  • Lottery winnings or cash consignment — These advance fee scam e-mails claim to come from the Treasury Department to notify recipients that they’ll receive millions of dollars in recovered funds or lottery winnings or cash consignment if they provide certain personal information, including phone numbers, via return e-mail. The e-mail may be just the first step in a multi-step scheme, in which the victim is later contacted by telephone or further e-mail and instructed to deposit taxes on the funds or winnings before they can receive any of it. Alternatively, they may be sent a phony check of the funds or winnings and told to deposit it but pay 10 percent in taxes or fees. Thinking that the check must have cleared the bank and is genuine, some people comply. However, the scammers, not the Treasury Department, will get the taxes or fees. In reality, the Treasury Department does not become involved in notification of inheritances or lottery or other winnings.
  • Beneficial Owner Form — This fax-based phishing scam, which generally targets foreign nationals, recurs periodically. It’s based on a genuine IRS form, the W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. The scammer, though, invents his or her own number and name for the form. The scammer modifies the form to request passport numbers, information that is often used for account security purposes (such as mother’s maiden name) and similar detailed personal and financial information, and states that the recipient may have to pay additional tax if he or she fails to immediately fax back the completed form. In reality, the real W-8BEN is completed by banks, not individuals.

Other Known Scams

The contents of other IRS-impersonation scams vary but may claim that the recipient will be paid for participating in an online survey or is under investigation or audit. Some scam e-mails have referenced Recovery-related tax provisions, such as Making Work Pay, or solicited for charitable donations to victims of natural disasters. Taxpayers should beware of an e-mail scam that references underreported income and the recipient’s “tax statement,” since clicking on a link or opening an attachment is known to download malware onto the recipient’s computer.

How to Spot a Scam

Many e-mail scams are fairly sophisticated and hard to detect. However, there are signs to watch for, such as an e-mail that:

  •  Requests detailed or an unusual amount of personal and/or financial information, such as name, SSN, bank or credit card account numbers or security-related information, such as mother’s maiden name, either in the e-mail itself or on another site to which a link in the e-mail sends the recipient.
  • Dangles bait to get the recipient to respond to the e-mail, such as mentioning a tax refund or offering to pay the recipient to participate in an IRS survey.
  • Threatens a consequence for not responding to the e-mail, such as additional taxes or blocking access to the recipient’s funds.
  • Gets the Internal Revenue Service or other federal agency names wrong.
  • Uses incorrect grammar or odd phrasing (many of the e-mail scams originate overseas and are written by non-native English speakers).
  • Uses a really long address in any link contained in the e-mail message or one that does not start with the actual IRS Web site address (http://www.irs.gov). The actual link’s address, or url, is revealed by moving the mouse over the link included in the text of the e-mail.

What to Do

Taxpayers who receive a suspicious e-mail claiming to come from the IRS should take the following steps:

  • Avoid opening any attachments to the e-mail, in case they contain malicious code that will infect your computer.
  • Avoid clicking on any links, for the same reason. Alternatively, the links may connect to a phony IRS Web site that appears authentic and then prompts for personal identifiers, bank or credit card account numbers or PINs.
  • Visit the IRS Web site, www.irs.gov, to use the “Where’s My Refund?” interactive tool to determine if they are really getting a refund, rather than responding to the e-mail message.
  • Forward the suspicious e-mail or url address to the IRS mailbox phishing@irs.gov, then delete the e-mail from their inbox.

Consumers who believe they are or may be victims of identity theft or other scams may visit the U.S. Federal Trade Commission’s Web site for identity theft, www.OnGuardOnline.gov, for guidance in what to do. The IRS is one of the sponsors of this site.

More information on IRS-impersonation scams, identity theft and suspicious e-mail is available on IRS.gov.

 

Page Last Reviewed or Updated: 08-Jan-2014

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