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Free Fillable State Tax Forms

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Free Fillable State Tax Forms

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

Information You Need to File Returns for Your Clients

 

Confirming Payment/Credits On Tax Account

 

Tax Payment Alternatives

 

Your Responsibilities As A Tax Professional

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Reference Materials

Representing Your Client Before the IRS After Returns Have Been Filed

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Criminal Investigation Division and Enforcement Initiatives

  • If you suspect or know of an individual or company that is not complying with the tax laws, you may report this fraudulent activity.
  • If you suspect that your taxpayer has provided you with false information, read Pub 3857 for information on what you can do.

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Frequently Used Telephone Numbers for Practitioners

  • IRS Hotlines and Toll Free Numbers
  • PTIN Information Line 877-613-PTIN (7846)
  • Disaster Hotline 866-562-5227
  • Practitioner Priority Service 866-860-4259
  • Business Specialty Tax Line 800-829-4933
  • Forms and Publications 800-829-3676
  • Refund Hotline 800-829-1954
  • 100 Tax Topics 800-829-4477
  • E-Help Desk 866-255-0654
  • Tax Exempt Organizations 877-829-5500
  • Health Coverage Tax Credit Contact Center 866-628-4282
  • Report Tax Schemes 866-775-7474
  • EFTPS Customer Service 800-555-4477
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Page Last Reviewed or Updated: 19-Mar-2014

The Free Fillable State Tax Forms

Free fillable state tax forms Index A Abandonment of home, Abandonment. Free fillable state tax forms Absence, temporary, Temporary absence. Free fillable state tax forms Abstract fees, Settlement fees or closing costs. Free fillable state tax forms Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Free fillable state tax forms Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Free fillable state tax forms Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Free fillable state tax forms Architect's fees, Construction. Free fillable state tax forms Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Free fillable state tax forms Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Free fillable state tax forms Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Free fillable state tax forms Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Free fillable state tax forms C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Free fillable state tax forms Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Free fillable state tax forms Commissions, Selling expenses. Free fillable state tax forms , Settlement fees or closing costs. Free fillable state tax forms Community property Basis determination, Community property. Free fillable state tax forms Condemnation Gain exclusion, Home destroyed or condemned. Free fillable state tax forms Ownership and use test when previous home condemned, Previous home destroyed or condemned. Free fillable state tax forms Condominiums As main home, Main Home Basis determination, Condominium. Free fillable state tax forms Construction costs, Construction. Free fillable state tax forms Built by you, Built by you. Free fillable state tax forms Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Free fillable state tax forms Ownership and use tests, Cooperative apartment. Free fillable state tax forms Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Free fillable state tax forms D Date of sale, Date of sale. Free fillable state tax forms Death Sale due to, Specific event safe harbors. Free fillable state tax forms Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Free fillable state tax forms Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Free fillable state tax forms Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Free fillable state tax forms Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Free fillable state tax forms Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Free fillable state tax forms Disasters, Specific event safe harbors. Free fillable state tax forms Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Free fillable state tax forms Home transferred to spouse, Transfer to spouse. Free fillable state tax forms Ownership and use tests, Home transferred from spouse. Free fillable state tax forms Sale due to, Specific event safe harbors. Free fillable state tax forms Transfers after July 18, 1984, Transfers after July 18, 1984. Free fillable state tax forms Transfers before July 19, 1984, Transfers before July 19, 1984. Free fillable state tax forms Use of home after divorce, Use of home after divorce. Free fillable state tax forms Doctor's recommendation for sale, Doctor's recommendation safe harbor. Free fillable state tax forms E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Free fillable state tax forms Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Free fillable state tax forms Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Free fillable state tax forms F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Free fillable state tax forms Fire insurance premiums, Settlement fees or closing costs. Free fillable state tax forms Foreclosure, Foreclosure or repossession. Free fillable state tax forms Foreign Service, Foreign Service member. Free fillable state tax forms Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Free fillable state tax forms Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Free fillable state tax forms Form 1040, Schedule A Real estate taxes, Real estate taxes. Free fillable state tax forms Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Free fillable state tax forms , Form 1099-S. Free fillable state tax forms , Form 1099-S. Free fillable state tax forms Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Free fillable state tax forms Form 8828 Recapture tax, How to figure and report the recapture. Free fillable state tax forms Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Free fillable state tax forms NIIT, Net Investment Income Tax (NIIT). Free fillable state tax forms Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Free fillable state tax forms Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Free fillable state tax forms Loss on sale, Loss on sale. Free fillable state tax forms Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Free fillable state tax forms H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Free fillable state tax forms Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Free fillable state tax forms Charges for, Settlement fees or closing costs. Free fillable state tax forms Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Free fillable state tax forms Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Free fillable state tax forms Installment sales, Installment sale. Free fillable state tax forms Involuntary conversion, Specific event safe harbors. Free fillable state tax forms ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Free fillable state tax forms J Joint owners not married, Joint owners not married. Free fillable state tax forms Joint returns, Jointly owned home. Free fillable state tax forms Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Free fillable state tax forms Sale of vacant land, Vacant land. Free fillable state tax forms Legal fees, Selling expenses. Free fillable state tax forms , Settlement fees or closing costs. Free fillable state tax forms , Construction. Free fillable state tax forms Legal separation Sale due to, Specific event safe harbors. Free fillable state tax forms Like-kind exchange, Sale of home acquired in a like-kind exchange. Free fillable state tax forms Living expenses, Reasonable basic living expenses. Free fillable state tax forms Loan assumption fees, Settlement fees or closing costs. Free fillable state tax forms Loan placement fees, Selling expenses. Free fillable state tax forms Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Free fillable state tax forms Property used partly as, Property used partly as your main home. Free fillable state tax forms , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Free fillable state tax forms Mortgage fees, Settlement fees or closing costs. Free fillable state tax forms Mortgage insurance premiums, Settlement fees or closing costs. Free fillable state tax forms Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Free fillable state tax forms Moving expense, Settlement fees or closing costs. Free fillable state tax forms Multiple births Sale due to, Specific event safe harbors. Free fillable state tax forms N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Free fillable state tax forms O Option to buy home, Option to buy. Free fillable state tax forms Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Free fillable state tax forms P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Free fillable state tax forms Points, Selling expenses. Free fillable state tax forms Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Free fillable state tax forms Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Free fillable state tax forms , Real estate taxes. Free fillable state tax forms Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Free fillable state tax forms Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Free fillable state tax forms Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Free fillable state tax forms Relatives Sale of home to, Exception for sales to related persons. Free fillable state tax forms Remainder interest Sale of, Sale of remainder interest. Free fillable state tax forms Remodeling, Improvements. Free fillable state tax forms , Exception. Free fillable state tax forms (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Free fillable state tax forms Before closing, by buyer, Settlement fees or closing costs. Free fillable state tax forms Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Free fillable state tax forms , Improvements. Free fillable state tax forms , Repairs. Free fillable state tax forms (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Free fillable state tax forms Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Free fillable state tax forms Doctor's recommendation for sale, Doctor's recommendation safe harbor. Free fillable state tax forms Unforeseeable events, Specific event safe harbors. Free fillable state tax forms Sales commissions, Selling expenses. Free fillable state tax forms , Settlement fees or closing costs. Free fillable state tax forms Sales to related persons, Exception for sales to related persons. Free fillable state tax forms Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Free fillable state tax forms Seller-financed mortgages, Seller-financed mortgage. Free fillable state tax forms Seller-paid points, Seller-paid points. Free fillable state tax forms Selling expenses, Selling expenses. Free fillable state tax forms Selling price, Selling Price Separate returns, Separate returns. Free fillable state tax forms Settlement fees, Settlement fees or closing costs. Free fillable state tax forms Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Free fillable state tax forms Surviving spouse Basis determination, Surviving spouse. Free fillable state tax forms Ownership and use tests, Sale of main home by surviving spouse. Free fillable state tax forms T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Free fillable state tax forms Temporary housing, Temporary housing. Free fillable state tax forms Title insurance, Settlement fees or closing costs. Free fillable state tax forms Title search fees, Settlement fees or closing costs. Free fillable state tax forms Trading homes, Trading (exchanging) homes. Free fillable state tax forms , Home received as trade. Free fillable state tax forms Transfer taxes, Settlement fees or closing costs. Free fillable state tax forms , Transfer taxes. Free fillable state tax forms Transfer to spouse, Transfer to spouse. Free fillable state tax forms After July 18, 1984, Transfers after July 18, 1984. Free fillable state tax forms Before July 19, 1984, Transfers before July 19, 1984. Free fillable state tax forms TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Free fillable state tax forms Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Free fillable state tax forms Utilities Charges for installing, Settlement fees or closing costs. Free fillable state tax forms Charges related to occupancy of house before closing, Settlement fees or closing costs. Free fillable state tax forms Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Free fillable state tax forms V Vacant land Sale of, Vacant land. Free fillable state tax forms W Worksheets, Worksheets. Free fillable state tax forms Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Free fillable state tax forms Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Free fillable state tax forms Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Free fillable state tax forms Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Free fillable state tax forms Reduced Maximum Exclusion Prev  Up     Home   More Online Publications