Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Index A Accidentes, Pérdidas deducibles. Filing 2012 taxes in 2013 , Pérdidas no deducibles. Filing 2012 taxes in 2013 Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Filing 2012 taxes in 2013 , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Filing 2012 taxes in 2013 Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Filing 2012 taxes in 2013 Cambio de idea, Si cambia de idea. Filing 2012 taxes in 2013 Declaración enmendada, Declaración enmendada. Filing 2012 taxes in 2013 Documento escrito requerido, Documento escrito requerido. Filing 2012 taxes in 2013 Límite de 3 años, Límite de 3 años. Filing 2012 taxes in 2013 Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Filing 2012 taxes in 2013 Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Filing 2012 taxes in 2013 Valor justo de mercado de, Valor de automóviles. Filing 2012 taxes in 2013 Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Filing 2012 taxes in 2013 , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Filing 2012 taxes in 2013 Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Filing 2012 taxes in 2013 Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Filing 2012 taxes in 2013 Pago adelantado, Pago adelantado. Filing 2012 taxes in 2013 Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Filing 2012 taxes in 2013 Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Filing 2012 taxes in 2013 Bienes extraviados o perdidos, Bienes extraviados o perdidos. Filing 2012 taxes in 2013 Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Filing 2012 taxes in 2013 Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Filing 2012 taxes in 2013 Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Filing 2012 taxes in 2013 C Comentarios sobre la publicación, Comentarios y sugerencias. Filing 2012 taxes in 2013 Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Filing 2012 taxes in 2013 Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Filing 2012 taxes in 2013 Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Filing 2012 taxes in 2013 Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Filing 2012 taxes in 2013 , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Filing 2012 taxes in 2013 Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Filing 2012 taxes in 2013 Tabla 1, Tabla 1. Filing 2012 taxes in 2013 Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Filing 2012 taxes in 2013 Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Filing 2012 taxes in 2013 Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Filing 2012 taxes in 2013 , Contribuyentes casados. Filing 2012 taxes in 2013 Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Filing 2012 taxes in 2013 Gastos imprevistos, Gastos afines. Filing 2012 taxes in 2013 Jardines, Jardines. Filing 2012 taxes in 2013 Limpieza, Costos de limpieza y reparaciones. Filing 2012 taxes in 2013 Protección, Costos de protección. Filing 2012 taxes in 2013 Reparaciones, Costos de limpieza y reparaciones. Filing 2012 taxes in 2013 Reposición, Costos de reposición. Filing 2012 taxes in 2013 Tasaciones, Costos de fotografías y tasaciones. Filing 2012 taxes in 2013 Costos de limpieza, Costos de limpieza y reparaciones. Filing 2012 taxes in 2013 Costos de protección, Costos de protección. Filing 2012 taxes in 2013 Costos de reparación, Costos de limpieza y reparaciones. Filing 2012 taxes in 2013 Costos de reposición, Costos de reposición. Filing 2012 taxes in 2013 D Declaración enmendada, Declaración enmendada. Filing 2012 taxes in 2013 Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Filing 2012 taxes in 2013 Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Filing 2012 taxes in 2013 , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Filing 2012 taxes in 2013 Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Filing 2012 taxes in 2013 Documentación de la pérdida, Comprobación de las pérdidas por robo. Filing 2012 taxes in 2013 Donaciones en efectivo, Donaciones en efectivo. Filing 2012 taxes in 2013 E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Filing 2012 taxes in 2013 Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Filing 2012 taxes in 2013 Expropiaciones forzosas, Expropiaciones forzosas. Filing 2012 taxes in 2013 F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Filing 2012 taxes in 2013 Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Filing 2012 taxes in 2013 Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Filing 2012 taxes in 2013 Formulario 1040, Anexo A, Bienes de uso personal. Filing 2012 taxes in 2013 Formulario 1040, Anexo D, Bienes de uso personal. Filing 2012 taxes in 2013 Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Filing 2012 taxes in 2013 Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Filing 2012 taxes in 2013 Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Filing 2012 taxes in 2013 G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Filing 2012 taxes in 2013 Reembolsos, Ganancias por reembolsos. Filing 2012 taxes in 2013 Gastos afines, Gastos afines. Filing 2012 taxes in 2013 Gastos imprevistos, Gastos afines. Filing 2012 taxes in 2013 I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Filing 2012 taxes in 2013 L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Filing 2012 taxes in 2013 Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Filing 2012 taxes in 2013 Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Filing 2012 taxes in 2013 Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Filing 2012 taxes in 2013 Pérdida de madera en pie, Pérdida de madera en pie. Filing 2012 taxes in 2013 Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Filing 2012 taxes in 2013 Cuándo declarar, Si cambia de idea. Filing 2012 taxes in 2013 (Tabla 3), Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Filing 2012 taxes in 2013 Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Filing 2012 taxes in 2013 Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Filing 2012 taxes in 2013 , Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Filing 2012 taxes in 2013 Pérdidas deducibles, Pérdidas deducibles. Filing 2012 taxes in 2013 Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Filing 2012 taxes in 2013 Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Filing 2012 taxes in 2013 Cuándo deducir, Cuándo deducir la pérdida. Filing 2012 taxes in 2013 Tabla 3, Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Filing 2012 taxes in 2013 Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Filing 2012 taxes in 2013 , Pérdidas en Zonas de Desastre Documentación, Documentación. Filing 2012 taxes in 2013 Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Filing 2012 taxes in 2013 Inventario, Pérdida de inventario por desastre. Filing 2012 taxes in 2013 Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Filing 2012 taxes in 2013 Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Filing 2012 taxes in 2013 Plazos Tributarios Aplazados, Zona de desastre con cobertura. Filing 2012 taxes in 2013 Préstamo federal cancelado, Préstamo federal cancelado. Filing 2012 taxes in 2013 Reglas para vivienda principal, Vivienda principal en zona de desastre. Filing 2012 taxes in 2013 , Ganancias. Filing 2012 taxes in 2013 Vivienda inhabitable, Vivienda inhabitable por desastre. Filing 2012 taxes in 2013 Pérdidas en zonas de desastre, Pérdida del inquilino. Filing 2012 taxes in 2013 Pérdidas no deducibles, Pérdidas no deducibles. Filing 2012 taxes in 2013 Pérdidas por hecho fortuito, Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Filing 2012 taxes in 2013 Cuándo declarar, Pérdidas. Filing 2012 taxes in 2013 Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Filing 2012 taxes in 2013 Deterioro progresivo, Deterioro progresivo. Filing 2012 taxes in 2013 Pérdidas deducibles, Pérdidas deducibles. Filing 2012 taxes in 2013 Pérdidas no deducibles, Pérdidas no deducibles. Filing 2012 taxes in 2013 Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Filing 2012 taxes in 2013 Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Filing 2012 taxes in 2013 Comprobación de las, Comprobación de las pérdidas por robo. Filing 2012 taxes in 2013 Cuándo declarar, Pérdidas. Filing 2012 taxes in 2013 Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Filing 2012 taxes in 2013 Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Filing 2012 taxes in 2013 Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Filing 2012 taxes in 2013 Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Filing 2012 taxes in 2013 Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Filing 2012 taxes in 2013 Cuándo declarar, Pérdida del inquilino. Filing 2012 taxes in 2013 Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Filing 2012 taxes in 2013 Propiedad de reposición Base de, Base de la propiedad de reposición. Filing 2012 taxes in 2013 Vivienda principal, Vivienda principal repuesta. Filing 2012 taxes in 2013 Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Filing 2012 taxes in 2013 Reducción de intereses y multas, Reducción de intereses y multas. Filing 2012 taxes in 2013 Reducción de multas, Reducción de intereses y multas. Filing 2012 taxes in 2013 Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Filing 2012 taxes in 2013 Donaciones en efectivo, Donaciones en efectivo. Filing 2012 taxes in 2013 Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Filing 2012 taxes in 2013 Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Filing 2012 taxes in 2013 Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Filing 2012 taxes in 2013 S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Filing 2012 taxes in 2013 Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Filing 2012 taxes in 2013 Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Filing 2012 taxes in 2013 Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Filing 2012 taxes in 2013 Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Filing 2012 taxes in 2013 Sugerencias para la publicación, Comentarios y sugerencias. Filing 2012 taxes in 2013 T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Filing 2012 taxes in 2013 Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Filing 2012 taxes in 2013 Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Filing 2012 taxes in 2013 Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Filing 2012 taxes in 2013 , Costos de fotografías y tasaciones. Filing 2012 taxes in 2013 V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Filing 2012 taxes in 2013 Valor sentimental, Valor sentimental. Filing 2012 taxes in 2013 Prev  Up     Home   More Online Publications

The Filing 2012 Taxes In 2013

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