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H & R Block Free File Online

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H & R Block Free File Online

H & r block free file online 2. H & r block free file online   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. H & r block free file online Divorcio y nuevo matrimonio. H & r block free file online Matrimonios anulados. H & r block free file online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H & r block free file online Personas consideradas casadas. H & r block free file online Matrimonio del mismo sexo. H & r block free file online Cónyuge fallecido durante el año. H & r block free file online Personas casadas que viven separadas. H & r block free file online Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. H & r block free file online  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. H & r block free file online Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. H & r block free file online Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. H & r block free file online Hay cinco estados civiles para efectos de la declaración: Soltero. H & r block free file online Casado que presenta una declaración conjunta. H & r block free file online Casado que presenta una declaración por separado. H & r block free file online Cabeza de familia. H & r block free file online Viudo que reúne los requisitos con hijo dependiente. H & r block free file online Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. H & r block free file online Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). H & r block free file online También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. H & r block free file online Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. H & r block free file online S. H & r block free file online Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. H & r block free file online Personas no casadas. H & r block free file online   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. H & r block free file online La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. H & r block free file online Personas divorciadas. H & r block free file online   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. H & r block free file online Divorcio y nuevo matrimonio. H & r block free file online   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. H & r block free file online Matrimonios anulados. H & r block free file online    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. H & r block free file online Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. H & r block free file online S. H & r block free file online Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. H & r block free file online Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. H & r block free file online Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). H & r block free file online Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. H & r block free file online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H & r block free file online   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. H & r block free file online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. H & r block free file online Personas casadas. H & r block free file online   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. H & r block free file online Personas consideradas casadas. H & r block free file online   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. H & r block free file online Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. H & r block free file online Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. H & r block free file online Están separados por un decreto provisional (o sea, que no es final) de divorcio. H & r block free file online Para propósitos de una declaración conjunta, a usted no se le considera divorciado. H & r block free file online Matrimonio del mismo sexo. H & r block free file online   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. H & r block free file online El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). H & r block free file online Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. H & r block free file online Para más detalles, consulte la Publicación 501, en inglés. H & r block free file online Cónyuge fallecido durante el año. H & r block free file online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. H & r block free file online   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. H & r block free file online También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . H & r block free file online   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. H & r block free file online El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. H & r block free file online Personas casadas que viven separadas. H & r block free file online   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. H & r block free file online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. H & r block free file online Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. H & r block free file online Vea más adelante Cabeza de Familia . H & r block free file online Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. H & r block free file online Para determinar su estado civil vea el apartado anterior titulado Estado Civil . H & r block free file online Viudo. H & r block free file online   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. H & r block free file online No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. H & r block free file online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. H & r block free file online Cómo presentar la declaración. H & r block free file online   Puede presentar el Formulario 1040. H & r block free file online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H & r block free file online Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. H & r block free file online Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. H & r block free file online Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. H & r block free file online Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. H & r block free file online En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. H & r block free file online Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. H & r block free file online Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. H & r block free file online Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. H & r block free file online Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). H & r block free file online Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. H & r block free file online Cómo presentar la declaración. H & r block free file online   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. H & r block free file online Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H & r block free file online Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. H & r block free file online Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. H & r block free file online Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. H & r block free file online Cónyuge fallecido. H & r block free file online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. H & r block free file online Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. H & r block free file online   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. H & r block free file online Personas divorciadas. H & r block free file online   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. H & r block free file online Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. H & r block free file online Período contable. H & r block free file online   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. H & r block free file online Vea Períodos Contables y Métodos Contables , en el capítulo 1. H & r block free file online Responsabilidad conjunta. H & r block free file online   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. H & r block free file online Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. H & r block free file online O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. H & r block free file online Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. H & r block free file online   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. H & r block free file online Contribuyente divorciado. H & r block free file online   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. H & r block free file online Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. H & r block free file online Alivio tributario en el caso de obligación conjunta. H & r block free file online   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. H & r block free file online Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. H & r block free file online   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. H & r block free file online Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). H & r block free file online Alivio equitativo. H & r block free file online    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. H & r block free file online En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. H & r block free file online Firma de la declaración conjunta. H & r block free file online   Cada cónyuge está obligado, por lo general, a firmar la declaración. H & r block free file online De lo contrario, no se considerará declaración conjunta. H & r block free file online Si el cónyuge falleció antes de firmar la declaración. H & r block free file online   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. H & r block free file online Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. H & r block free file online Cónyuge ausente del hogar. H & r block free file online   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. H & r block free file online Impedimento para firmar la declaración debido a enfermedad o lesión. H & r block free file online   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. H & r block free file online Asegúrese también de firmar en el espacio correspondiente a su firma. H & r block free file online Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. H & r block free file online Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. H & r block free file online Si firma como tutor de su cónyuge. H & r block free file online   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. H & r block free file online Cónyuge en zona de combate. H & r block free file online   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. H & r block free file online Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. H & r block free file online Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. H & r block free file online Otras razones por las cuales su cónyuge no puede firmar. H & r block free file online    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). H & r block free file online Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. H & r block free file online Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. H & r block free file online Extranjero no residente o extranjero con doble estado de residencia. H & r block free file online   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. H & r block free file online Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. H & r block free file online Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. H & r block free file online Vea el capítulo 1 de la Publicación 519, en inglés. H & r block free file online Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. H & r block free file online Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. H & r block free file online Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. H & r block free file online Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). H & r block free file online Esto es aplicable a usted aunque no esté divorciado o legalmente separado. H & r block free file online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. H & r block free file online El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. H & r block free file online Para información adicional, vea Cabeza de Familia , más adelante. H & r block free file online Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. H & r block free file online Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). H & r block free file online De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. H & r block free file online Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. H & r block free file online Cómo presentar la declaración. H & r block free file online   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. H & r block free file online Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. H & r block free file online Puede presentar el Formulario 1040. H & r block free file online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H & r block free file online Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. H & r block free file online Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. H & r block free file online Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. H & r block free file online Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. H & r block free file online Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. H & r block free file online Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. H & r block free file online   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. H & r block free file online La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. H & r block free file online No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). H & r block free file online Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. H & r block free file online Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. H & r block free file online No puede tomar el crédito por ingreso del trabajo. H & r block free file online No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. H & r block free file online No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. H & r block free file online No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. H & r block free file online Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). H & r block free file online Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. H & r block free file online Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). H & r block free file online Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. H & r block free file online Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. H & r block free file online Límites del ingreso bruto ajustado. H & r block free file online   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. H & r block free file online Arreglos de ahorros para la jubilación. H & r block free file online   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. H & r block free file online Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. H & r block free file online Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. H & r block free file online Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. H & r block free file online Pérdidas de actividades de alquiler. H & r block free file online   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. H & r block free file online Esto se denomina “descuento especial”. H & r block free file online Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. H & r block free file online Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. H & r block free file online Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. H & r block free file online Estados donde rige la ley de los bienes gananciales. H & r block free file online   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. H & r block free file online Vea la Publicación 555, en inglés. H & r block free file online Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. H & r block free file online Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. H & r block free file online Este plazo no incluye prórroga alguna. H & r block free file online Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. H & r block free file online Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. H & r block free file online Excepción. H & r block free file online   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. H & r block free file online El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. H & r block free file online Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. H & r block free file online Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. H & r block free file online Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. H & r block free file online Pagó más de la mitad del costo de mantener una vivienda durante el año. H & r block free file online Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). H & r block free file online Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. H & r block free file online Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. H & r block free file online Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. H & r block free file online Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. H & r block free file online Hijos secuestrados. H & r block free file online   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. H & r block free file online Para más información, vea la Publicación 501, en inglés. H & r block free file online Cómo presentar la declaración. H & r block free file online   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. H & r block free file online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H & r block free file online Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. H & r block free file online Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. H & r block free file online Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. H & r block free file online Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . H & r block free file online Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. H & r block free file online Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. H & r block free file online Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. H & r block free file online Vea más adelante Ausencias temporales , bajo Persona Calificada. H & r block free file online Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. H & r block free file online (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). H & r block free file online Tiene que tener derecho a reclamar una exención por el hijo. H & r block free file online No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. H & r block free file online Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . H & r block free file online Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. H & r block free file online Vea la Publicación 555, en inglés, para más información. H & r block free file online Hoja de Trabajo 2-1. H & r block free file online Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. H & r block free file online Cónyuge extranjero no residente. H & r block free file online   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. H & r block free file online No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. H & r block free file online Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. H & r block free file online Elección de incluir al cónyuge en la declaración como residente. H & r block free file online   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. H & r block free file online Vea la Publicación 519, U. H & r block free file online S. H & r block free file online Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. H & r block free file online Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. H & r block free file online Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. H & r block free file online Costos que se incluyen. H & r block free file online   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. H & r block free file online   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. H & r block free file online No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. H & r block free file online Costos que no se incluyen. H & r block free file online   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. H & r block free file online Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. H & r block free file online Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. H & r block free file online Toda persona no descrita en la Tabla 2-1 no es una persona calificada. H & r block free file online Ejemplo 1: hijo. H & r block free file online Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. H & r block free file online Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. H & r block free file online Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. H & r block free file online Ejemplo 2: hijo no considerado persona calificada. H & r block free file online Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. H & r block free file online Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. H & r block free file online Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. H & r block free file online Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. H & r block free file online Ejemplo 3: novia. H & r block free file online Su novia vivió con usted durante todo el año. H & r block free file online Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. H & r block free file online Vea la Tabla 2-1 . H & r block free file online Ejemplo 4: el hijo de su novia. H & r block free file online Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. H & r block free file online No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). H & r block free file online Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. H & r block free file online Vivienda de una persona calificada. H & r block free file online   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. H & r block free file online Regla especial para los padres. H & r block free file online   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. H & r block free file online Sin embargo, tiene que poder reclamar una exención por su padre o su madre. H & r block free file online También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. H & r block free file online   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. H & r block free file online Fallecimiento o nacimiento. H & r block free file online   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. H & r block free file online Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. H & r block free file online Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. H & r block free file online Ausencias temporales. H & r block free file online   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. H & r block free file online Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. H & r block free file online Usted tiene que continuar manteniendo la vivienda durante la ausencia. H & r block free file online Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. H & r block free file online El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. H & r block free file online Vea la sección anterior, Casados que Presentan una Declaración Conjunta . H & r block free file online Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. H & r block free file online Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. H & r block free file online Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). H & r block free file online Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. H & r block free file online Cómo presentar la declaración. H & r block free file online   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. H & r block free file online Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. H & r block free file online Marque el recuadro en la línea 5 de cualquiera de los dos formularios. H & r block free file online Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. H & r block free file online Tabla 2-1. H & r block free file online ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. H & r block free file online SI la persona es su . H & r block free file online . H & r block free file online . H & r block free file online   Y . H & r block free file online . H & r block free file online . H & r block free file online   ENTONCES esa persona . H & r block free file online . H & r block free file online . H & r block free file online hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. H & r block free file online   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. H & r block free file online   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. H & r block free file online 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. H & r block free file online 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. H & r block free file online pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. H & r block free file online   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. H & r block free file online   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. H & r block free file online   usted no puede reclamar una exención por él o ella   no es una persona calificada. H & r block free file online 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. H & r block free file online 2El término hijo calificado se define en el capítulo 3. H & r block free file online Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. H & r block free file online Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. H & r block free file online 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. H & r block free file online 4El término “ pariente calificado ” se define en el capítulo 3. H & r block free file online 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. H & r block free file online Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. H & r block free file online 6Vea Regla especial para los padres . H & r block free file online   Requisitos. H & r block free file online   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. H & r block free file online No importa si usted de hecho llegó a presentar una declaración conjunta. H & r block free file online Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. H & r block free file online Tiene un hijo o hijastro por el cual usted puede reclamar una exención. H & r block free file online Esto no incluye a un hijo de crianza. H & r block free file online Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. H & r block free file online Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. H & r block free file online También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. H & r block free file online Pagó más de la mitad del costo de mantener una vivienda durante el año. H & r block free file online Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. H & r block free file online Ejemplo. H & r block free file online La esposa de Juan falleció en el año 2011. H & r block free file online Él no se ha vuelto a casar. H & r block free file online Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). H & r block free file online En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. H & r block free file online En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. H & r block free file online Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. H & r block free file online Fallecimiento o nacimiento. H & r block free file online    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. H & r block free file online Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. H & r block free file online Hijos secuestrados. H & r block free file online   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. H & r block free file online Para más información, vea la Publicación 501, en inglés. H & r block free file online Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. H & r block free file online Prev  Up  Next   Home   More Online Publications
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The H & R Block Free File Online

H & r block free file online Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. H & r block free file online Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. H & r block free file online Form 1040A filers. H & r block free file online Form 1040 filers. H & r block free file online More information. H & r block free file online Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. H & r block free file online Taxpayer identification numbers for aliens. H & r block free file online Taxpayer identification numbers for adoptees. H & r block free file online Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. H & r block free file online S. H & r block free file online citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. H & r block free file online For details, see Table 1 and Table 2. H & r block free file online You also must file if one of the situations described in Table 3 applies. H & r block free file online The filing requirements apply even if you owe no tax. H & r block free file online Table 1. H & r block free file online 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. H & r block free file online . H & r block free file online . H & r block free file online AND at the end of 2013 you were. H & r block free file online . H & r block free file online . H & r block free file online * THEN file a return if your gross income was at least. H & r block free file online . H & r block free file online . H & r block free file online ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. H & r block free file online ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). H & r block free file online Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). H & r block free file online If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. H & r block free file online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. H & r block free file online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. H & r block free file online But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. H & r block free file online *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. H & r block free file online You may have to pay a penalty if you are required to file a return but fail to do so. H & r block free file online If you willfully fail to file a return, you may be subject to criminal prosecution. H & r block free file online For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. H & r block free file online Gross income. H & r block free file online    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. H & r block free file online If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. H & r block free file online For a list of community property states, see Community property states under Married Filing Separately, later. H & r block free file online Self-employed persons. H & r block free file online    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. H & r block free file online If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. H & r block free file online In either case, you must add any income from investments and from incidental or outside operations or sources. H & r block free file online    You must file Form 1040 if you owe any self-employment tax. H & r block free file online Filing status. H & r block free file online    Your filing status generally depends on whether you are single or married. H & r block free file online Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. H & r block free file online Filing status is discussed in detail later in this publication. H & r block free file online Age. H & r block free file online    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. H & r block free file online For 2013, you are 65 or older if you were born before January 2, 1949. H & r block free file online Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. H & r block free file online Dependents should see Table 2 instead. H & r block free file online Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. H & r block free file online You are the surviving spouse, executor, administrator, or legal representative. H & r block free file online The decedent met the filing requirements described in this publication at the time of his or her death. H & r block free file online For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. H & r block free file online Table 2. H & r block free file online 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. H & r block free file online If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. H & r block free file online  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. H & r block free file online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. H & r block free file online Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. H & r block free file online Gross income is the total of your unearned and earned income. H & r block free file online If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. H & r block free file online For details, see Exemptions for Dependents. H & r block free file online Single dependents—Were you either age 65 or older or blind? □ No. H & r block free file online You must file a return if any of the following apply. H & r block free file online Your unearned income was more than $1,000. H & r block free file online Your earned income was more than $6,100. H & r block free file online Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. H & r block free file online     □ Yes. H & r block free file online You must file a return if any of the following apply. H & r block free file online Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). H & r block free file online Your earned income was more than $7,600 ($9,100 if 65 or older and blind). H & r block free file online Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). H & r block free file online     Married dependents—Were you either age 65 or older or blind? □ No. H & r block free file online You must file a return if any of the following apply. H & r block free file online Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. H & r block free file online Your unearned income was more than $1,000. H & r block free file online Your earned income was more than $6,100. H & r block free file online Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. H & r block free file online     □ Yes. H & r block free file online You must file a return if any of the following apply. H & r block free file online Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. H & r block free file online Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). H & r block free file online Your earned income was more than $7,300 ($8,500 if 65 or older and blind). H & r block free file online Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). H & r block free file online     U. H & r block free file online S. H & r block free file online Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. H & r block free file online For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. H & r block free file online S. H & r block free file online Citizens and Resident Aliens Abroad. H & r block free file online Residents of Puerto Rico If you are a U. H & r block free file online S. H & r block free file online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. H & r block free file online S. H & r block free file online income tax return for any year in which you meet the income requirements. H & r block free file online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. H & r block free file online If you are a bona fide resident of Puerto Rico for the whole year, your U. H & r block free file online S. H & r block free file online gross income does not include income from sources within Puerto Rico. H & r block free file online It does, however, include any income you received for your services as an employee of the United States or any U. H & r block free file online S. H & r block free file online agency. H & r block free file online If you receive income from Puerto Rican sources that is not subject to U. H & r block free file online S. H & r block free file online tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. H & r block free file online S. H & r block free file online income tax return. H & r block free file online For more information, see Publication 570, Tax Guide for Individuals With Income From U. H & r block free file online S. H & r block free file online Possessions. H & r block free file online Individuals With Income From U. H & r block free file online S. H & r block free file online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. H & r block free file online S. H & r block free file online Virgin Islands, special rules may apply when determining whether you must file a U. H & r block free file online S. H & r block free file online federal income tax return. H & r block free file online In addition, you may have to file a return with the individual possession government. H & r block free file online See Publication 570 for more information. H & r block free file online Dependents A person who is a dependent may still have to file a return. H & r block free file online It depends on his or her earned income, unearned income, and gross income. H & r block free file online For details, see Table 2. H & r block free file online A dependent must also file if one of the situations described in Table 3 applies. H & r block free file online Responsibility of parent. H & r block free file online    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. H & r block free file online If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. H & r block free file online ” Earned income. H & r block free file online    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. H & r block free file online Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. H & r block free file online See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. H & r block free file online Child's earnings. H & r block free file online    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. H & r block free file online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. H & r block free file online But if the child does not pay the tax due on this income, the parent is liable for the tax. H & r block free file online Unearned income. H & r block free file online    Unearned income includes income such as interest, dividends, and capital gains. H & r block free file online Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. H & r block free file online Election to report child's unearned income on parent's return. H & r block free file online    You may be able to include your child's interest and dividend income on your tax return. H & r block free file online If you do this, your child will not have to file a return. H & r block free file online To make this election, all of the following conditions must be met. H & r block free file online Your child was under age 19 (or under age 24 if a student) at the end of 2013. H & r block free file online (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. H & r block free file online Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. H & r block free file online ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). H & r block free file online The interest and dividend income was less than $10,000. H & r block free file online Your child is required to file a return for 2013 unless you make this election. H & r block free file online Your child does not file a joint return for 2013. H & r block free file online No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. H & r block free file online No federal income tax was withheld from your child's income under the backup withholding rules. H & r block free file online You are the parent whose return must be used when making the election to report your child's unearned income. H & r block free file online   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. H & r block free file online Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. H & r block free file online See Table 3 for those other situations when you must file. H & r block free file online Table 3. H & r block free file online Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. H & r block free file online 1. H & r block free file online You owe any special taxes, including any of the following. H & r block free file online   a. H & r block free file online Alternative minimum tax. H & r block free file online (See Form 6251. H & r block free file online )   b. H & r block free file online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. H & r block free file online (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. H & r block free file online ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. H & r block free file online   c. H & r block free file online Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). H & r block free file online   d. H & r block free file online Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. H & r block free file online (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. H & r block free file online )   e. H & r block free file online Household employment taxes. H & r block free file online But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. H & r block free file online   f. H & r block free file online Recapture taxes. H & r block free file online (See the Form 1040 instructions for lines 44, 59b, and 60. H & r block free file online ) 2. H & r block free file online You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. H & r block free file online 3. H & r block free file online You had net earnings from self-employment of at least $400. H & r block free file online (See Schedule SE (Form 1040) and its instructions. H & r block free file online ) 4. H & r block free file online You had wages of $108. H & r block free file online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. H & r block free file online (See Schedule SE (Form 1040) and its instructions. H & r block free file online ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. H & r block free file online For example, you should file if one of the following applies. H & r block free file online You had income tax withheld from your pay. H & r block free file online You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. H & r block free file online You qualify for the earned income credit. H & r block free file online See Publication 596, Earned Income Credit (EIC), for more information. H & r block free file online You qualify for the additional child tax credit. H & r block free file online See the instructions for the tax form you file (Form 1040 or 1040A) for more information. H & r block free file online You qualify for the refundable American opportunity education credit. H & r block free file online See Form 8863, Education Credits. H & r block free file online You qualify for the health coverage tax credit. H & r block free file online For information about this credit, see Form 8885, Health Coverage Tax Credit. H & r block free file online You qualify for the credit for federal tax on fuels. H & r block free file online See Form 4136, Credit for Federal Tax Paid on Fuels. H & r block free file online Form 1099-B received. H & r block free file online    Even if you are not required to file a return, you should consider filing if all of the following apply. H & r block free file online You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). H & r block free file online The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. H & r block free file online Box 3 of Form 1099-B (or substitute statement) is blank. H & r block free file online In this case, filing a return may keep you from getting a notice from the IRS. H & r block free file online Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. H & r block free file online You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. H & r block free file online There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. H & r block free file online If more than one filing status applies to you, choose the one that will give you the lowest tax. H & r block free file online Marital Status In general, your filing status depends on whether you are considered unmarried or married. H & r block free file online Unmarried persons. H & r block free file online    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. H & r block free file online   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. H & r block free file online Divorced persons. H & r block free file online    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. H & r block free file online Divorce and remarriage. H & r block free file online    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. H & r block free file online Annulled marriages. H & r block free file online    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. H & r block free file online You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. H & r block free file online Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. H & r block free file online If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). H & r block free file online However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. H & r block free file online Head of household or qualifying widow(er) with dependent child. H & r block free file online    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. H & r block free file online See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. H & r block free file online Married persons. H & r block free file online    If you are considered married, you and your spouse can file a joint return or separate returns. H & r block free file online Considered married. H & r block free file online    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. H & r block free file online You are married and living together. H & r block free file online You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. H & r block free file online You are married and living apart but not legally separated under a decree of divorce or separate maintenance. H & r block free file online You are separated under an interlocutory (not final) decree of divorce. H & r block free file online Same-sex marriage. H & r block free file online    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H & r block free file online The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. H & r block free file online However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. H & r block free file online   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. H & r block free file online S. H & r block free file online territories and possessions. H & r block free file online It means any domestic jurisdiction that has the legal authority to sanction marriages. H & r block free file online The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. H & r block free file online   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. H & r block free file online However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. H & r block free file online   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. H & r block free file online gov. H & r block free file online Spouse died during the year. H & r block free file online    If your spouse died during the year, you are considered married for the whole year for filing status purposes. H & r block free file online   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. H & r block free file online For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . H & r block free file online   If you remarried before the end of the tax year, you can file a joint return with your new spouse. H & r block free file online Your deceased spouse's filing status is married filing separately for that year. H & r block free file online Married persons living apart. H & r block free file online    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. H & r block free file online If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. H & r block free file online Also, your tax may be lower, and you may be able to claim the earned income credit. H & r block free file online See Head of Household , later. H & r block free file online Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. H & r block free file online To determine your marital status, see Marital Status , earlier. H & r block free file online Widow(er). H & r block free file online    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. H & r block free file online You may, however, be able to use another filing status that will give you a lower tax. H & r block free file online See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. H & r block free file online How to file. H & r block free file online    You can file Form 1040. H & r block free file online If you have taxable income of less than $100,000, you may be able to file Form 1040A. H & r block free file online If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. H & r block free file online If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. H & r block free file online Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. H & r block free file online Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. H & r block free file online On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. H & r block free file online You can file a joint return even if one of you had no income or deductions. H & r block free file online If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. H & r block free file online Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. H & r block free file online If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). H & r block free file online You can choose the method that gives the two of you the lower combined tax. H & r block free file online How to file. H & r block free file online    If you file as married filing jointly, you can use Form 1040. H & r block free file online If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. H & r block free file online If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. H & r block free file online If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. H & r block free file online Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. H & r block free file online Spouse died. H & r block free file online    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. H & r block free file online See Spouse died during the year , under Married persons, earlier. H & r block free file online   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. H & r block free file online Divorced persons. H & r block free file online    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. H & r block free file online Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. H & r block free file online Accounting period. H & r block free file online    Both of you must use the same accounting period, but you can use different accounting methods. H & r block free file online Joint responsibility. H & r block free file online    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. H & r block free file online This means that if one spouse does not pay the tax due, the other may have to. H & r block free file online Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. H & r block free file online One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. H & r block free file online   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. H & r block free file online Divorced taxpayer. H & r block free file online    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. H & r block free file online This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. H & r block free file online Relief from joint responsibility. H & r block free file online    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. H & r block free file online You can ask for relief no matter how small the liability. H & r block free file online   There are three types of relief available. H & r block free file online Innocent spouse relief. H & r block free file online Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). H & r block free file online Equitable relief. H & r block free file online    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. H & r block free file online Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. H & r block free file online Signing a joint return. H & r block free file online    For a return to be considered a joint return, both spouses generally must sign the return. H & r block free file online Spouse died before signing. H & r block free file online    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. H & r block free file online If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. H & r block free file online Spouse away from home. H & r block free file online    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. H & r block free file online Injury or disease prevents signing. H & r block free file online    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). H & r block free file online ” Be sure to also sign in the space provided for your signature. H & r block free file online Attach a dated statement, signed by you, to the return. H & r block free file online The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. H & r block free file online Signing as guardian of spouse. H & r block free file online    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. H & r block free file online Spouse in combat zone. H & r block free file online    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. H & r block free file online Attach a signed statement to your return explaining that your spouse is serving in a combat zone. H & r block free file online For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. H & r block free file online Other reasons spouse cannot sign. H & r block free file online    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). H & r block free file online Attach the power of attorney (or a copy of it) to your tax return. H & r block free file online You can use Form 2848. H & r block free file online Nonresident alien or dual-status alien. H & r block free file online    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. H & r block free file online However, if one spouse was a nonresident alien or dual-status alien who was married to a U. H & r block free file online S. H & r block free file online citizen or resident alien at the end of the year, the spouses can choose to file a joint return. H & r block free file online If you do file a joint return, you and your spouse are both treated as U. H & r block free file online S. H & r block free file online residents for the entire tax year. H & r block free file online See chapter 1 of Publication 519. H & r block free file online Married Filing Separately You can choose married filing separately as your filing status if you are married. H & r block free file online This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. H & r block free file online If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. H & r block free file online You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). H & r block free file online This can apply to you even if you are not divorced or legally separated. H & r block free file online If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. H & r block free file online The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. H & r block free file online See Head of Household , later, for more information. H & r block free file online You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. H & r block free file online However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). H & r block free file online This way you can make sure you are using the filing status that results in the lowest combined tax. H & r block free file online When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. H & r block free file online How to file. H & r block free file online    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. H & r block free file online You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. H & r block free file online   You can file Form 1040. H & r block free file online If your taxable income is less than $100,000, you may be able to file Form 1040A. H & r block free file online Select this filing status by checking the box on line 3 of either form. H & r block free file online Enter your spouse's full name and SSN or ITIN in the spaces provided. H & r block free file online If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. H & r block free file online Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. H & r block free file online Special Rules If you choose married filing separately as your filing status, the following special rules apply. H & r block free file online Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. H & r block free file online Your tax rate generally is higher than on a joint return. H & r block free file online Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. H & r block free file online You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). H & r block free file online If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. H & r block free file online See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. H & r block free file online You cannot take the earned income credit. H & r block free file online You cannot take the exclusion or credit for adoption expenses in most cases. H & r block free file online You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. H & r block free file online You cannot exclude any interest income from qualified U. H & r block free file online S. H & r block free file online savings bonds you used for higher education expenses. H & r block free file online If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. H & r block free file online The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. H & r block free file online Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). H & r block free file online If your spouse itemizes deductions, you cannot claim the standard deduction. H & r block free file online If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. H & r block free file online Adjusted gross income (AGI) limits. H & r block free file online    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. H & r block free file online Individual retirement arrangements (IRAs). H & r block free file online    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. H & r block free file online Your deduction is reduced or eliminated if your income is more than a certain amount. H & r block free file online This amount is much lower for married individuals who file separately and lived together at any time during the year. H & r block free file online For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. H & r block free file online Rental activity losses. H & r block free file online    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. H & r block free file online This is called a special allowance. H & r block free file online However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. H & r block free file online Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. H & r block free file online See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. H & r block free file online Community property states. H & r block free file online    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. H & r block free file online See Publication 555, Community Property. H & r block free file online Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. H & r block free file online You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. H & r block free file online This does not include any extensions. H & r block free file online A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. H & r block free file online Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. H & r block free file online Exception. H & r block free file online    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. H & r block free file online The personal representative has 1 year from the due date (including extensions) of the return to make the change. H & r block free file online See Publication 559 for more information on filing income tax returns for a decedent. H & r block free file online Head of Household You may be able to file as head of household if you meet all the following requirements. H & r block free file online You are unmarried or considered unmarried on the last day of the year. H & r block free file online See Marital Status , earlier, and Considered Unmarried , later. H & r block free file online You paid more than half the cost of keeping up a home for the year. H & r block free file online A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). H & r block free file online However, if the qualifying person is your dependent parent, he or she does not have to live with you. H & r block free file online See Special rule for parent , later, under Qualifying Person. H & r block free file online If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. H & r block free file online You will also receive a higher standard deduction than if you file as single or married filing separately. H & r block free file online How to file. H & r block free file online    If you file as head of household, you can use Form 1040. H & r block free file online If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. H & r block free file online Indicate your choice of this filing status by checking the box on line 4 of either form. H & r block free file online Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. H & r block free file online Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. H & r block free file online You are considered unmarried on the last day of the tax year if you meet all the following tests. H & r block free file online You file a separate return (defined earlier under Joint Return After Separate Returns ). H & r block free file online You paid more than half the cost of keeping up your home for the tax year. H & r block free file online Your spouse did not live in your home during the last 6 months of the tax year. H & r block free file online Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. H & r block free file online See Temporary absences , later. H & r block free file online Your home was the main home of your child, stepchild, or foster child for more than half the year. H & r block free file online (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. H & r block free file online ) You must be able to claim an exemption for the child. H & r block free file online However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. H & r block free file online The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . H & r block free file online If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. H & r block free file online See Publication 555 for more information. H & r block free file online Nonresident alien spouse. H & r block free file online    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. H & r block free file online However, your spouse is not a qualifying person for head of household purposes. H & r block free file online You must have another qualifying person and meet the other tests to be eligible to file as a head of household. H & r block free file online Choice to treat spouse as resident. H & r block free file online    You are considered married if you choose to treat your spouse as a resident alien. H & r block free file online See chapter 1 of Publication 519. H & r block free file online Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. H & r block free file online You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. H & r block free file online Worksheet 1. H & r block free file online Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. H & r block free file online Costs you include. H & r block free file online    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. H & r block free file online   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. H & r block free file online However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. H & r block free file online Costs you do not include. H & r block free file online    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. H & r block free file online Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. H & r block free file online Qualifying Person See Table 4 to see who is a qualifying person. H & r block free file online Any person not described in Table 4 is not a qualifying person. H & r block free file online Example 1—child. H & r block free file online Your unmarried son lived with you all year and was 18 years old at the end of the year. H & r block free file online He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. H & r block free file online As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. H & r block free file online Example 2—child who is not qualifying person. H & r block free file online The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. H & r block free file online Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. H & r block free file online Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. H & r block free file online As a result, he is not your qualifying person for head of household purposes. H & r block free file online Example 3—girlfriend. H & r block free file online Your girlfriend lived with you all year. H & r block free file online Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . H & r block free file online See Table 4. H & r block free file online Example 4—girlfriend's child. H & r block free file online The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. H & r block free file online He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). H & r block free file online As a result, he is not your qualifying person for head of household purposes. H & r block free file online Home of qualifying person. H & r block free file online    Generally, the qualifying person must live with you for more than half of the year. H & r block free file online Special rule for parent. H & r block free file online    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. H & r block free file online However, you must be able to claim an exemption for your father or mother. H & r block free file online Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. H & r block free file online   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. H & r block free file online Death or birth. H & r block free file online    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. H & r block free file online To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. H & r block free file online Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. H & r block free file online Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. H & r block free file online Example. H & r block free file online You are unmarried. H & r block free file online Your mother, for whom you can claim an exemption, lived in an apartment by herself. H & r block free file online She died on September 2. H & r block free file online The cost of the upkeep of her apartment for the year until her death was $6,000. H & r block free file online You paid $4,000 and your brother paid $2,000. H & r block free file online Your brother made no other payments towards your mother's support. H & r block free file online Your mother had no income. H & r block free file online Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. H & r block free file online Temporary absences. H & r block free file online    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. H & r block free file online It must be reasonable to assume the absent person will return to the home after the temporary absence. H & r block free file online You must continue to keep up the home during the absence. H & r block free file online Kidnapped child. H & r block free file online    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. H & r block free file online You can claim head of household filing status if all the following statements are true. H & r block free file online The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. H & r block free file online In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. H & r block free file online You would have qualified for head of household filing status if the child had not been kidnapped. H & r block free file online   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. H & r block free file online Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. H & r block free file online The year of death is the last year for which you can file jointly with your deceased spouse. H & r block free file online See Married Filing Jointly , earlier. H & r block free file online You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. H & r block free file online For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. H & r block free file online The rules for using this filing status are explained in detail here. H & r block free file online This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). H & r block free file online It does not entitle you to file a joint return. H & r block free file online How to file. H & r block free file online    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. H & r block free file online If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. H & r block free file online Check the box on line 5 of either form. H & r block free file online Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. H & r block free file online Table 4. H & r block free file online Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. H & r block free file online IF the person is your . H & r block free file online . H & r block free file online . H & r block free file online   AND . H & r block free file online . H & r block free file online . H & r block free file online   THEN that person is . H & r block free file online . H & r block free file online . H & r block free file online qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. H & r block free file online   he or she is married and you can claim an exemption for him or her   a qualifying person. H & r block free file online   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. H & r block free file online 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. H & r block free file online 6   you cannot claim an exemption for him or her   not a qualifying person. H & r block free file online qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). H & r block free file online   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. H & r block free file online   he or she did not live with you more than half the year   not a qualifying person. H & r block free file online   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. H & r block free file online   you cannot claim an exemption for him or her   not a qualifying person. H & r block free file online 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. H & r block free file online 2 The term “qualifying child” is defined under Exemptions for Dependents, later. H & r block free file online Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. H & r block free file online If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. H & r block free file online 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. H & r block free file online 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. H & r block free file online 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. H & r block free file online See Multiple Support Agreement . H & r block free file online 6 See Special rule for parent . H & r block free file online Eligibility rules. H & r block free file online    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. H & r block free file online You were entitled to file a joint return with your spouse for the year your spouse died. H & r block free file online It does not matter whether you actually filed a joint return. H & r block free file online Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. H & r block free file online You have a child or stepchild for whom you can claim an exemption. H & r block free file online This does not include a foster child. H & r block free file online This child lived in your home all year, except for temporary absences. H & r block free file online See Temporary absences , earlier, under Head of Household. H & r block free file online There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. H & r block free file online You paid more than half the cost of keeping up a home for the year. H & r block free file online See Keeping Up a Home , earlier, under Head of Household. H & r block free file online Example. H & r block free file online John's wife died in 2011. H & r block free file online John has not remarried. H & r block free file online He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. H & r block free file online For 2011 he was entitled to file a joint return for himself and his deceased wife. H & r block free file online For 2012 and 2013, he can file as a qualifying widower with a dependent child. H & r block free file online After 2013, he can file as head of household if he qualifies. H & r block free file online Death or birth. H & r block free file online    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. H & r block free file online You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. H & r block free file online Kidnapped child. H & r block free file online    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. H & r block free file online You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. H & r block free file online The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. H & r block free file online In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. H & r block free file online You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. H & r block free file online As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. H & r block free file online Exemptions Exemptions reduce your taxable income. H & r block free file online You can deduct $3,900 for each exemption you claim in 2013. H & r block free file online If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). H & r block free file online But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. H & r block free file online See Phaseout of Exemptions , later. H & r block free file online Types of exemptions. H & r block free file online    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). H & r block free file online While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. H & r block free file online Dependent cannot claim a personal exemption. H & r block free file online    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. H & r block free file online How to claim exemptions. H & r block free file online    How you claim an exemption on your tax return depends on which form you file. H & r block free file online Form 1040EZ filers. H & r block free file online    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. H & r block free file online Form 1040A filers. H & r block free file online    If you file Form 1040A, complete lines 6a through 6d. H & r block free file online The total number of exemptions you can claim is the total in the box on line 6d. H & r block free file online Also complete line 26. H & r block free file online Form 1040 filers. H & r block free file online    If you file Form 1040, complete lines 6a through 6d. H & r block free file online The total number of exemptions you can claim is the total in the box on line 6d. H & r block free file online Also complete line 42. H & r block free file online If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. H & r block free file online U. H & r block free file online S. H & r block free file online citizen or resident alien. H & r block free file online    If you are a U. H & r block free file online S. H & r block free file online citizen, U. H & r block free file online S. H & r block free file online resident alien, U. H & r block free file online S. H & r block free file online national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. H & r block free file online Nonresident aliens. H & r block free file online    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. H & r block free file online You cannot claim exemptions for a spouse or dependents. H & r block free file online   These restrictions do not apply if you are a nonresident alien married to a U. H & r block free file online S. H & r block free file online citizen or resident alien and have chosen to be treated as a resident of the United States. H & r block free file online More information. H & r block free file online    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. H & r block free file online Dual-status taxpayers. H & r block free file online    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. H & r block free file online Personal Exemptions You are generally allowed one exemption for yourself. H & r block free file online If you are married, you may be allowed one exemption for your spouse. H & r block free file online These are called personal exemptions. H & r block free file online Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. H & r block free file online If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. H & r block free file online Your Spouse's Exemption Your spouse is never considered your dependent. H & r block free file online Joint return. H & r block free file online    On a joint return, you can claim one exemption for yourself and one for your spouse. H & r block free file online Separate return. H & r block free file online    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. H & r block free file online This is true even if the other taxpayer does not actually claim your spouse as a dependent. H & r block free file online You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. H & r block free file online S. H & r block free file online tax purposes and satisfy the other conditions listed above. H & r block free file online Head of household. H & r block free file online    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. H & r block free file online   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. H & r block free file online Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. H & r block free file online Death of spouse. H & r block free file online    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . H & r block free file online If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . H & r block free file online   If you remarried during the year, you cannot take an exemption for your deceased spouse. H & r block free file online   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. H & r block free file online If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. H & r block free file online Divorced or separated spouse. H & r block free file online    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. H & r block free file online This rule applies even if you provided all of your former spouse's support. H & r block free file online Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. H & r block free file online You can claim an exemption for a dependent even if your dependent files a return. H & r block free file online The term “dependent” means: A qualifying child, or A qualifying relative. H & r block free file online The terms “ qualifying child ” and “ qualifying relative ” are defined later. H & r block free file online You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. H & r block free file online Dependent taxpayer test. H & r block free file online Joint return test. H & r block free file online Citizen or resident test. H & r block free file online These three tests are explained in detail later. H & r block free file online All the requirements for claiming an exemption for a dependent are summarized in Table 5. H & r block free file online Table 5. H & r block free file online Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. H & r block free file online For details, see the rest of this publication. H & r block free file online You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. H & r block free file online   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. H & r block free file online   You cannot claim a person as a dependent unless that person is a U. H & r block free file online S. H & r block free file online citizen, U. H & r block free file online S. H & r block free file online resident alien, U. H & r block free file online S. H & r block free file online national, or a resident of Canada or Mexico. H & r block free file online 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. H & r block free file online   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H & r block free file online   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. H & r block free file online   The child must have lived with you for more than half of the year. H & r block free file online 2  The child must not have provided more than half of his or her own support for the year. H & r block free file online   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). H & r block free file online  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. H & r block free file online See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. H & r block free file online The person cannot be your qualifying child or the qualifying child of any other taxpayer. H & r block free file online   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). H & r block free file online   The person's gross income for the year must be less than $3,900. H & r block free file online 3  You must provide more than half of the person's total support for the year. H & r block free file online 4  1 There is an exception for certain adopted children. H & r block free file online 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. H & r block free file online 3 There is an exception if the person is disabled and has income from a sheltered workshop. H & r block free file online 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. H & r block free file online Dependent not allowed a personal exemption. H & r block free file online If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. H & r block free file online This is true even if you do not claim the dependent's exemption on your return. H & r block free file online It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. H & r block free file online Housekeepers, maids, or servants. H & r block free file online    If these people work for you, you cannot claim exemptions for them. H & r block free file online Child tax credit. H & r block free file online    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. H & r block free file online For more information, see the instructions for the tax form you file (Form 1040 or 1040A). H & r block free file online Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. H & r block free file online Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. H & r block free file online If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. H & r block free file online Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. H & r block free file online Exception. H & r block free file online    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. H & r block free file online Example 1—child files joint return. H & r block free file online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H & r block free file online He earned $25,000 for the year. H & r block free file online The couple files a joint return. H & r block free file online You cannot take an exemption for your daughter. H & r block free file online Example 2—child files joint return only as claim for refund of withheld tax. H & r block free file online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H & r block free file online Neither is required to file a tax return. H & r block free file online They do not have a child. H & r block free file online Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. H & r block free file online The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. H & r block free file online You can claim exemptions for each of them if all the other tests to do so are met. H & r block free file online Example 3—child files joint return to claim American opportunity credit. H & r block free file online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H & r block free file online He and his wife are not required to file a tax return. H & r block free file online However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. H & r block free file online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income