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H&r Block Free Filing

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H&r block free filing Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. H&r block free filing Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. H&r block free filing It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. H&r block free filing The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. H&r block free filing Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. H&r block free filing Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. H&r block free filing Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. H&r block free filing For the calculation of income tax withholding on pensions, the new withholding tables also apply. H&r block free filing These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. H&r block free filing The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. H&r block free filing Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. H&r block free filing Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. H&r block free filing A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. H&r block free filing Employees do not need to fill out a new Form W-4. H&r block free filing These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. H&r block free filing Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. H&r block free filing Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. H&r block free filing Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. H&r block free filing However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. H&r block free filing You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. H&r block free filing You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. H&r block free filing For more information, see Notice 2005-76, 2005-46 I. H&r block free filing R. H&r block free filing B. H&r block free filing 947, available at www. H&r block free filing irs. H&r block free filing gov/irb/2005-46_IRB/ar10. H&r block free filing html. H&r block free filing As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. H&r block free filing See the chart below for these increased amounts. H&r block free filing Nonresident alien students from India and business apprentices from India are not subject to this procedure. H&r block free filing The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. H&r block free filing Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. H&r block free filing 00   Biweekly 276. H&r block free filing 00   Semimonthly 299. H&r block free filing 00   Monthly 598. H&r block free filing 00   Quarterly 1,795. H&r block free filing 00   Semiannually 3,590. H&r block free filing 00   Annually 7,180. H&r block free filing 00   Daily or Miscellaneous(each day of the payroll period) 27. H&r block free filing 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. H&r block free filing These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. H&r block free filing Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. H&r block free filing This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. H&r block free filing Note. H&r block free filing The following example will deal with the new withholding tables only. H&r block free filing For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). H&r block free filing Example. H&r block free filing An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. H&r block free filing The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). H&r block free filing The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). H&r block free filing The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. H&r block free filing The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. H&r block free filing The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. H&r block free filing Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. H&r block free filing This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. H&r block free filing How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. H&r block free filing The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. H&r block free filing See section 9 of Publication 15 (Circular E) for more information on Form W-4. H&r block free filing Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. H&r block free filing Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. H&r block free filing Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. H&r block free filing If your employee is claiming more than 10 withholding allowances, see below. H&r block free filing If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. H&r block free filing Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). H&r block free filing Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. H&r block free filing   The wage bracket tables can be used if an employee claims up to 10 allowances. H&r block free filing More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. H&r block free filing   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. H&r block free filing The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. H&r block free filing Subtract the result from the employee's wages. H&r block free filing On this amount, find and withhold the tax in the column for 10 allowances. H&r block free filing   This is a voluntary method. H&r block free filing If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. H&r block free filing You can also use any other method described below. H&r block free filing Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. H&r block free filing This method works for any number of withholding allowances the employee claims and any amount of wages. H&r block free filing Use these steps to figure the income tax to withhold under the percentage method. H&r block free filing Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. H&r block free filing Subtract that amount from the employee's wages. H&r block free filing Determine the amount to withhold from the appropriate table on page 5 or 6. H&r block free filing Table 1. H&r block free filing Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. H&r block free filing 19 Biweekly 140. H&r block free filing 38 Semimonthly 152. H&r block free filing 08 Monthly 304. H&r block free filing 17 Quarterly 912. H&r block free filing 50 Semiannually 1,825. H&r block free filing 00 Annually 3,650. H&r block free filing 00 Daily or miscellaneous (each day of the payroll period) 14. H&r block free filing 04 Example. H&r block free filing   An unmarried employee is paid $600 weekly. H&r block free filing This employee has in effect a Form W-4 claiming two withholding allowances. H&r block free filing Using the percentage method, figure the income tax to withhold as follows: 1. H&r block free filing Total wage payment   $600. H&r block free filing 00 2. H&r block free filing One allowance $70. H&r block free filing 19   3. H&r block free filing Allowances claimed on Form W-4 2   4. H&r block free filing Multiply line 2 by line 3   $140. H&r block free filing 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. H&r block free filing 62 6. H&r block free filing Tax to be withheld on $459. H&r block free filing 62 from Table 1(a)—single person, page 5   $45. H&r block free filing 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. H&r block free filing Annual income tax withholding. H&r block free filing   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. H&r block free filing Then prorate the tax back to the payroll period. H&r block free filing Example. H&r block free filing A married person claims four withholding allowances. H&r block free filing She is paid $1,000 a week. H&r block free filing Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. H&r block free filing Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. H&r block free filing Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. H&r block free filing 50 is withheld. H&r block free filing Divide the annual tax by 52. H&r block free filing The weekly income tax to withhold is $54. H&r block free filing 09. H&r block free filing Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. H&r block free filing Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. H&r block free filing Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. H&r block free filing Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. H&r block free filing You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. H&r block free filing See the tolerances allowed in the chart in Other methods on page 36. H&r block free filing See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. H&r block free filing The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. H&r block free filing Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. H&r block free filing Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. H&r block free filing Find the employee's gross wages before any deductions using the appropriate table. H&r block free filing There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&r block free filing Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. H&r block free filing Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. H&r block free filing Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. H&r block free filing There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&r block free filing Find the advance EIC payment shown in the appropriate table for the amount of wages paid. H&r block free filing Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. H&r block free filing When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. H&r block free filing The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. H&r block free filing If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. H&r block free filing Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. H&r block free filing 20 plus 15% —$200 $470 —$1,455   $16. H&r block free filing 70 plus 15% —$470 $696 —$1,279   $80. H&r block free filing 60 plus 25% —$696 $1,455 —$2,272   $164. H&r block free filing 45 plus 25% —$1,455 $1,279 —$3,338   $226. H&r block free filing 35 plus 28% —$1,279 $2,272 —$4,165   $368. H&r block free filing 70 plus 28% —$2,272 $3,338 —$7,212   $802. H&r block free filing 87 plus 33% —$3,338 $4,165 —$7,321   $898. H&r block free filing 74 plus 33% —$4,165 $7,212 $2,081. H&r block free filing 29 plus 35% —$7,212 $7,321 $1,940. H&r block free filing 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. H&r block free filing 40 plus 15% —$400 $940 —$2,910   $33. H&r block free filing 40 plus 15% —$940 $1,392 —$2,559   $161. H&r block free filing 20 plus 25% —$1,392 $2,910 —$4,543   $328. H&r block free filing 90 plus 25% —$2,910 $2,559 —$6,677   $452. H&r block free filing 95 plus 28% —$2,559 $4,543 —$8,331   $737. H&r block free filing 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. H&r block free filing 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. H&r block free filing 79 plus 33% —$8,331 $14,423 $4,162. H&r block free filing 17 plus 35% —$14,423 $14,642 $3,880. H&r block free filing 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. H&r block free filing 40 plus 15% —$433 $1,019 —$3,152   $36. H&r block free filing 30 plus 15% —$1,019 $1,508 —$2,772   $174. H&r block free filing 65 plus 25% —$1,508 $3,152 —$4,922   $356. H&r block free filing 25 plus 25% —$3,152 $2,772 —$7,233   $490. H&r block free filing 65 plus 28% —$2,772 $4,922 —$9,025   $798. H&r block free filing 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. H&r block free filing 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. H&r block free filing 59 plus 33% —$9,025 $15,625   $4,509. H&r block free filing 09 plus 35% —$15,625 $15,863   $4,204. H&r block free filing 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. H&r block free filing 90 plus 15% —$867 $2,038 —$6,304   $72. H&r block free filing 50 plus 15% —$2,038 $3,017 —$5,544   $349. H&r block free filing 40 plus 25% —$3,017 $6,304 —$9,844   $712. H&r block free filing 40 plus 25% —$6,304 $5,544 —$14,467   $981. H&r block free filing 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. H&r block free filing 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. H&r block free filing 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. H&r block free filing 08 plus 33% —$18,050 $31,250 $9,017. H&r block free filing 98 plus 35% —$31,250 $31,725 $8,407. H&r block free filing 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. H&r block free filing 50 plus 15% —$2,600 $6,113 —$18,913   $217. H&r block free filing 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. H&r block free filing 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. H&r block free filing 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. H&r block free filing 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. H&r block free filing 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. H&r block free filing 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. H&r block free filing 26 plus 33% —$54,150 $93,750 $27,054. H&r block free filing 01 plus 35% —$93,750 $95,175 $25,223. H&r block free filing 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. H&r block free filing 00 plus 15% —$5,200 $12,225 —$37,825   $435. H&r block free filing 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. H&r block free filing 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. H&r block free filing 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. H&r block free filing 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. H&r block free filing 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. H&r block free filing 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. H&r block free filing 80 plus 33% —$108,300 $187,500 $54,108. H&r block free filing 05 plus 35% —$187,500 $190,350 $50,447. H&r block free filing 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. H&r block free filing 00 plus 15% —$10,400 $24,450 —$75,650   $870. H&r block free filing 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. H&r block free filing 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. H&r block free filing 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. H&r block free filing 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. H&r block free filing 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. H&r block free filing 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. H&r block free filing 60 plus 33% —$216,600 $375,000 $108,216. H&r block free filing 10 plus 35% —$375,000 $380,700 $100,894. H&r block free filing 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. H&r block free filing 60 $0   Not over $60. H&r block free filing 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. H&r block free filing 60 —$40. H&r block free filing 00   10% —$27. H&r block free filing 60 $60. H&r block free filing 60 —$94. H&r block free filing 00   10% —$60. H&r block free filing 60 $40. H&r block free filing 00 —$139. H&r block free filing 20   $1. H&r block free filing 24 plus 15% —$40. H&r block free filing 00 $94. H&r block free filing 00 —$291. H&r block free filing 00   $3. H&r block free filing 34 plus 15% —$94. H&r block free filing 00 $139. H&r block free filing 20 —$255. H&r block free filing 90   $16. H&r block free filing 12 plus 25% —$139. H&r block free filing 20 $291. H&r block free filing 00 —$454. H&r block free filing 30   $32. H&r block free filing 89 plus 25% —$291. H&r block free filing 00 $255. H&r block free filing 90 —$667. H&r block free filing 70   $45. H&r block free filing 30 plus 28% —$255. H&r block free filing 90 $454. H&r block free filing 30 —$833. H&r block free filing 10   $73. H&r block free filing 72 plus 28% —$454. H&r block free filing 30 $667. H&r block free filing 70 —$1,442. H&r block free filing 30   $160. H&r block free filing 60 plus 33% —$667. H&r block free filing 70 $833. H&r block free filing 10 —$1,464. H&r block free filing 20   $179. H&r block free filing 78 plus 33% —$833. H&r block free filing 10 $1,442. H&r block free filing 30 $416. H&r block free filing 22 plus 35% —$1,442. H&r block free filing 30 $1,464. H&r block free filing 20 $388. H&r block free filing 04 plus 35% —$1,464. H&r block free filing 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. H&r block free filing Also see the instructions on page 3. H&r block free filing                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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The H&r Block Free Filing

H&r block free filing Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. H&r block free filing Married persons. H&r block free filing Same-sex marriage. H&r block free filing Exception. H&r block free filing Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. H&r block free filing Amended instrument. H&r block free filing General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. H&r block free filing Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. H&r block free filing It may also be used in determining whether you can claim certain other deductions and credits. H&r block free filing The filing status you can choose depends partly on your marital status on the last day of your tax year. H&r block free filing Marital status. H&r block free filing   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). H&r block free filing If you are married, your filing status is either married filing a joint return or married filing a separate return. H&r block free filing For information about the single and qualifying widow(er) filing statuses, see Publication 501. H&r block free filing Unmarried persons. H&r block free filing   You are unmarried for the whole year if either of the following applies. H&r block free filing You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. H&r block free filing You must follow your state law to determine if you are divorced or legally separated. H&r block free filing Exception. H&r block free filing If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. H&r block free filing You have obtained a decree of annulment, which holds that no valid marriage ever existed. H&r block free filing You must file amended returns (Form 1040X, Amended U. H&r block free filing S. H&r block free filing Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. H&r block free filing The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. H&r block free filing On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. H&r block free filing Married persons. H&r block free filing   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. H&r block free filing An interlocutory decree is not a final decree. H&r block free filing Same-sex marriage. H&r block free filing   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block free filing 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 filing However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. H&r block free filing For more details, see Publication 501. H&r block free filing Exception. H&r block free filing   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. H&r block free filing See Head of Household , later. H&r block free filing Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. H&r block free filing If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. H&r block free filing You can file a joint return even if one of you had no income or deductions. H&r block free filing If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. H&r block free filing Nonresident alien. H&r block free filing   To file a joint return, at least one of you must be a U. H&r block free filing S. H&r block free filing citizen or resident alien at the end of the tax year. H&r block free filing If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. H&r block free filing This means that your combined worldwide incomes are subject to U. H&r block free filing S. H&r block free filing income tax. H&r block free filing These rules are explained in Publication 519, U. H&r block free filing S. H&r block free filing Tax Guide for Aliens. H&r block free filing Signing a joint return. H&r block free filing   Both you and your spouse generally must sign the return, or it will not be considered a joint return. H&r block free filing Joint and individual liability. H&r block free filing   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. H&r block free filing This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. H&r block free filing Divorced taxpayers. H&r block free filing   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. H&r block free filing This responsibility applies 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 filing Relief from joint liability. H&r block free filing   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. H&r block free filing You can ask for relief no matter how small the liability. H&r block free filing   There are three types of relief available. H&r block free filing Innocent spouse relief. H&r block free filing Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. H&r block free filing Equitable relief. H&r block free filing   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. H&r block free filing See Relief from liability arising from community property law , later, under Community Property. H&r block free filing    Each kind of relief has different requirements. H&r block free filing You must file Form 8857 to request relief under any of these categories. H&r block free filing Publication 971 explains these kinds of relief and who may qualify for them. H&r block free filing You can also find information on our website at IRS. H&r block free filing gov. H&r block free filing Tax refund applied to spouse's debts. H&r block free filing   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. H&r block free filing This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. H&r block free filing You can get a refund of your share of the overpayment if you qualify as an injured spouse. H&r block free filing Injured spouse. H&r block free filing   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. H&r block free filing An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. H&r block free filing   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. H&r block free filing Note. H&r block free filing If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). H&r block free filing For more information, see Publication 555. H&r block free filing    Refunds that involve community property states must be divided according to local law. H&r block free filing If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. H&r block free filing   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. H&r block free filing Follow the instructions for the form. H&r block free filing   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. H&r block free filing You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. H&r block free filing   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. H&r block free filing When filed after offset, it can take up to 8 weeks to receive your refund. H&r block free filing Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. H&r block free filing    An injured spouse claim is different from an innocent spouse relief request. H&r block free filing An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. H&r block free filing An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. H&r block free filing For information on innocent spouses, see Relief from joint liability, earlier. H&r block free filing Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. H&r block free filing You can file a separate return even if only one of you had income. H&r block free filing For information on exemptions you can claim on your separate return, see Exemptions , later. H&r block free filing Community or separate income. H&r block free filing   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. H&r block free filing For more information, see Community Income under Community Property, later. H&r block free filing Separate liability. H&r block free filing   If you and your spouse file separately, you each are responsible only for the tax due on your own return. H&r block free filing Itemized deductions. H&r block free filing   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. H&r block free filing Table 1. H&r block free filing Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. H&r block free filing  Caution: If you live in a community property state, these rules do not apply. H&r block free filing See Community Property. H&r block free filing IF you paid . H&r block free filing . H&r block free filing . H&r block free filing AND you . H&r block free filing . H&r block free filing . H&r block free filing THEN you can deduct on your separate federal return. H&r block free filing . H&r block free filing . H&r block free filing   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. H&r block free filing     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. H&r block free filing         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. H&r block free filing         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. H&r block free filing The numerator is your gross income and the denominator  is your combined gross income. H&r block free filing     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. H&r block free filing     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. H&r block free filing     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. H&r block free filing Neither spouse may report the total casualty loss. H&r block free filing 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. H&r block free filing Dividing itemized deductions. H&r block free filing   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. H&r block free filing See Table 1, later. H&r block free filing Separate returns may give you a higher tax. H&r block free filing   Some married couples file separate returns because each wants to be responsible only for his or her own tax. H&r block free filing There is no joint liability. H&r block free filing But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. H&r block free filing This is because the following special rules apply if you file a separate return. H&r block free filing Your tax rate generally will be higher than it would be on a joint return. H&r block free filing Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. H&r block free filing You cannot take the credit for child and dependent care expenses in most cases. H&r block free filing You cannot take the earned income credit. H&r block free filing You cannot take the exclusion or credit for adoption expenses in most cases. H&r block free filing You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. H&r block free filing You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. H&r block free filing 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 will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. H&r block free filing Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. H&r block free filing Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). H&r block free filing Your basic standard deduction, if allowable, is half of that allowed a joint return filer. H&r block free filing See Itemized deductions , earlier. H&r block free filing Joint return after separate returns. H&r block free filing   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. H&r block free filing This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. H&r block free filing Use Form 1040X to change your filing status. H&r block free filing Separate returns after joint return. H&r block free filing   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. H&r block free filing Exception. H&r block free filing   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 filing The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. H&r block free filing Head of Household Filing as head of household has the following advantages. H&r block free filing You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. H&r block free filing Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. H&r block free filing Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. H&r block free filing You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. H&r block free filing Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. H&r block free filing Requirements. H&r block free filing   You may be able to file as head of household if you meet all the following requirements. H&r block free filing You are unmarried or “considered unmarried” on the last day of the year. H&r block free filing You paid more than half the cost of keeping up a home for the year. H&r block free filing 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 filing However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. H&r block free filing See Special rule for parent , later, under Qualifying person. H&r block free filing Considered unmarried. H&r block free filing   You are considered unmarried on the last day of the tax year if you meet all the following tests. H&r block free filing You file a separate return. H&r block free filing A separate return includes a return claiming married filing separately, single, or head of household filing status. H&r block free filing You paid more than half the cost of keeping up your home for the tax year. H&r block free filing Your spouse did not live in your home during the last 6 months of the tax year. H&r block free filing 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 filing See Temporary absences , later. H&r block free filing Your home was the main home of your child, stepchild, or foster child for more than half the year. H&r block free filing (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. H&r block free filing ) You must be able to claim an exemption for the child. H&r block free filing However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. H&r block free filing The general rules for claiming an exemption for a dependent are shown later in Table 3. H&r block free filing    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. H&r block free filing See Publication 555 for more information. H&r block free filing Nonresident alien spouse. H&r block free filing   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. H&r block free filing However, your spouse is not a qualifying person for head of household purposes. H&r block free filing You must have another qualifying person and meet the other requirements to file as head of household. H&r block free filing Keeping up a home. H&r block free filing   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. H&r block free filing This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. H&r block free filing This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. H&r block free filing Qualifying person. H&r block free filing    Table 2, later, shows who can be a qualifying person. H&r block free filing Any person not described in Table 2 is not a qualifying person. H&r block free filing   Generally, the qualifying person must live with you for more than half of the year. H&r block free filing Table 2. H&r block free filing Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. H&r block free filing See the text of this publication for the other requirements you must meet to claim head of household filing status. H&r block free filing IF the person is your . H&r block free filing . H&r block free filing . H&r block free filing AND . H&r block free filing . H&r block free filing . H&r block free filing THEN that person is . H&r block free filing . H&r block free filing . H&r block free filing   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 filing     he or she is married and you can claim an exemption for him or her a qualifying person. H&r block free filing     he or she is married and you cannot claim an exemption for him or her not a qualifying person. H&r block free filing 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 filing 6     you cannot claim an exemption for him or her not a qualifying person. H&r block free filing     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. H&r block free filing     he or she did not live with you more than half the year not a qualifying person. H&r block free filing     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 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 filing     you cannot claim an exemption for him or her not a qualifying person. H&r block free filing   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. H&r block free filing 2 See Table 3, later, for the tests that must be met to be a qualifying child. H&r block free filing Note. H&r block free filing 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 Exemptions for Dependents, later. H&r block free filing If you are the custodial parent and those rules apply, the child is generally 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 filing 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 filing 4 See Table 3, later, for the tests that must be met to be a qualifying relative. H&r block free filing 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 filing See Multiple Support Agreement in Publication 501. H&r block free filing 6 See Special rule for parent . H&r block free filing Special rule for parent. H&r block free filing   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 filing However, you must be able to claim an exemption for your father or mother. H&r block free filing 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 filing 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 filing Death or birth. H&r block free filing   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. H&r block free filing If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. H&r block free filing If the person is anyone else, see Publication 501. H&r block free filing Temporary absences. H&r block free filing   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 filing It must be reasonable to assume that the absent person will return to the home after the temporary absence. H&r block free filing You must continue to keep up the home during the absence. H&r block free filing Kidnapped child. H&r block free filing   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 filing You can claim head of household filing status if all the following statements are true. H&r block free filing The child must be 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 filing 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 filing You would have qualified for head of household filing status if the child had not been kidnapped. H&r block free filing   This treatment applies for all years until the earlier 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 filing More information. H&r block free filing   For more information on filing as head of household, see Publication 501. H&r block free filing Exemptions You can deduct $3,900 for each exemption you claim in 2013. H&r block free filing However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. H&r block free filing There are two types of exemptions: personal exemptions and exemptions for dependents. H&r block free filing If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. H&r block free filing Personal Exemptions You can claim your own exemption unless someone else can claim it. H&r block free filing If you are married, you may be able to take an exemption for your spouse. H&r block free filing These are called personal exemptions. H&r block free filing Exemption for Your Spouse Your spouse is never considered your dependent. H&r block free filing Joint return. H&r block free filing   On a joint return, you can claim one exemption for yourself and one for your spouse. H&r block free filing   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. H&r block free filing Separate return. H&r block free filing   If you file a separate return, you can take 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 filing If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. H&r block free filing Alimony paid. H&r block free filing   If you paid alimony to your spouse, you cannot take an exemption for your spouse. H&r block free filing This is because alimony is gross income to the spouse who received it. H&r block free filing Divorced or separated spouse. H&r block free filing   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 filing This rule applies even if you provided all of your former spouse's support. H&r block free filing Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. H&r block free filing You can claim an exemption for a dependent even if your dependent files a return. H&r block free filing The term “dependent” means: A qualifying child, or A qualifying relative. H&r block free filing Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. H&r block free filing For detailed information, see Publication 501. H&r block free filing   Dependent not allowed a personal exemption. H&r block free filing If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. H&r block free filing This is true even if you do not claim the dependent's exemption on your return. H&r block free filing It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. H&r block free filing Table 3. H&r block free filing Overview of the Rules for Claiming an Exemption for a Dependent Caution. H&r block free filing This table is only an overview of the rules. H&r block free filing For details, see Publication 501. H&r block free filing • 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 filing • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. H&r block free filing • You cannot claim a person as a dependent unless that person is a U. H&r block free filing S. H&r block free filing citizen, U. H&r block free filing S. H&r block free filing resident alien, U. H&r block free filing S. H&r block free filing national, or a resident of Canada or Mexico. H&r block free filing 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. H&r block free filing   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. H&r block free filing     2. H&r block free filing       3. H&r block free filing    4. H&r block free filing    5. H&r block free filing    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 filing   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 filing   The child must have lived with you for more than half of the year. H&r block free filing 2   The child must not have provided more than half of his or her own support for the year. H&r block free filing   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). H&r block free filing   1. H&r block free filing    2. H&r block free filing       3. H&r block free filing    4. H&r block free filing The person cannot be your qualifying child or the qualifying child of anyone else. H&r block free filing   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 in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). H&r block free filing   The person's gross income for the year must be less than $3,900. H&r block free filing 3   You must provide more than half of the person's total support for the year. H&r block free filing 4 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 filing See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. H&r block free filing     1 Exception exists for certain adopted children. H&r block free filing 2 Exceptions exist 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 filing 3 Exception exists for persons who are disabled and have income from a sheltered workshop. H&r block free filing 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. H&r block free filing See Publication 501. H&r block free filing 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 filing For more information, see the instructions for your tax return if you file Form 1040A or 1040. H&r block free filing Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. H&r block free filing However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. H&r block free filing Special rule for divorced or separated parents (or parents who live apart). H&r block free filing   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. H&r block free filing The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. H&r block free filing The child received over half of his or her support for the year from the parents. H&r block free filing The child is in the custody of one or both parents for more than half of the year. H&r block free filing Either of the following applies. H&r block free filing The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. H&r block free filing (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. H&r block free filing A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. H&r block free filing See Child support under pre-1985 agreement , later. H&r block free filing Custodial parent and noncustodial parent. H&r block free filing   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. H&r block free filing The other parent is the noncustodial parent. H&r block free filing   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. H&r block free filing   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). H&r block free filing Equal number of nights. H&r block free filing   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. H&r block free filing December 31. H&r block free filing   The night of December 31 is treated as part of the year in which it begins. H&r block free filing For example, December 31, 2013, is treated as part of 2013. H&r block free filing Emancipated child. H&r block free filing   If a child is emancipated under state law, the child is treated as not living with either parent. H&r block free filing See Examples 5 and 6 . H&r block free filing Absences. H&r block free filing    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. H&r block free filing But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. H&r block free filing Parent works at night. H&r block free filing   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. H&r block free filing On a school day, the child is treated as living at the primary residence registered with the school. H&r block free filing Example 1 – child lived with one parent greater number of nights. H&r block free filing You and your child’s other parent are divorced. H&r block free filing In 2013, your child lived with you 210 nights and with the other parent 156 nights. H&r block free filing You are the custodial parent. H&r block free filing Example 2 – child is away at camp. H&r block free filing In 2013, your daughter lives with each parent for alternate weeks. H&r block free filing In the summer, she spends 6 weeks at summer camp. H&r block free filing During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. H&r block free filing Example 3 – child lived same number of days with each parent. H&r block free filing Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. H&r block free filing Your adjusted gross income is $40,000. H&r block free filing Your ex-spouse's adjusted gross income is $25,000. H&r block free filing You are treated as your son's custodial parent because you have the higher adjusted gross income. H&r block free filing Example 4 – child is at parent’s home but with other parent. H&r block free filing Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. H&r block free filing You become ill and are hospitalized. H&r block free filing The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. H&r block free filing Your son is treated as living with you during this 10-day period because he was living in your home. H&r block free filing Example 5 – child emancipated in May. H&r block free filing When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. H&r block free filing As a result, he is not considered in the custody of his parents for more than half of the year. H&r block free filing The special rule for children of divorced or separated parents (or parents who live apart) does not apply. H&r block free filing Example 6 – child emancipated in August. H&r block free filing Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. H&r block free filing She turns 18 and is emancipated under state law on August 1, 2013. H&r block free filing Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. H&r block free filing You are the custodial parent. H&r block free filing Written declaration. H&r block free filing    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. H&r block free filing The noncustodial parent must attach a copy of the form or statement to his or her tax return. H&r block free filing   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. H&r block free filing Divorce decree or separation agreement that went into effect after 1984 and before 2009. H&r block free filing   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. H&r block free filing To be able to do this, the decree or agreement must state all three of the following. H&r block free filing The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. H&r block free filing The custodial parent will not claim the child as a dependent for the year. H&r block free filing The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. H&r block free filing   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. H&r block free filing The cover page (write the other parent's social security number on this page). H&r block free filing The pages that include all of the information identified in items (1) through (3) above. H&r block free filing The signature page with the other parent's signature and the date of the agreement. H&r block free filing Post-2008 divorce decree or separation agreement. H&r block free filing   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. H&r block free filing The custodial parent must sign either a Form 8332 or a similar statement. H&r block free filing The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. H&r block free filing The noncustodial parent must attach a copy to his or her return. H&r block free filing The form or statement must release the custodial parent's claim to the child without any conditions. H&r block free filing For example, the release must not depend on the noncustodial parent paying support. H&r block free filing    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. H&r block free filing Revocation of release of claim to an exemption. H&r block free filing   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. H&r block free filing In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. H&r block free filing The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. H&r block free filing Remarried parent. H&r block free filing   If you remarry, the support provided by your new spouse is treated as provided by you. H&r block free filing Child support under pre-1985 agreement. H&r block free filing   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. H&r block free filing Example. H&r block free filing Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. H&r block free filing This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. H&r block free filing Parents who never married. H&r block free filing   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. H&r block free filing Alimony. H&r block free filing   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. H&r block free filing Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. H&r block free filing This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. H&r block free filing If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. H&r block free filing Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. H&r block free filing (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). H&r block free filing Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). H&r block free filing The exemption for the child. H&r block free filing The child tax credit. H&r block free filing Head of household filing status. H&r block free filing The credit for child and dependent care expenses. H&r block free filing The exclusion from income for dependent care benefits. H&r block free filing The earned income credit. H&r block free filing The other person cannot take any of these benefits based on this qualifying child. H&r block free filing In other words, you and the other person cannot agree to divide these tax benefits between you. H&r block free filing The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H&r block free filing Tiebreaker rules. H&r block free filing   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. H&r block free filing If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block free filing If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. H&r block free filing If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. H&r block free filing If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. H&r block free filing If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. H&r block free filing If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. H&r block free filing   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. H&r block free filing Example 1—separated parents. H&r block free filing You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. H&r block free filing In August and September, your son lived with you. H&r block free filing For the rest of the year, your son lived with your husband, the boy's father. H&r block free filing Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. H&r block free filing At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. H&r block free filing You and your husband will file separate returns. H&r block free filing Your husband agrees to let you treat your son as a qualifying child. H&r block free filing This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. H&r block free filing However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. H&r block free filing And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. H&r block free filing Example 2—separated parents claim same child. H&r block free filing The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. H&r block free filing In this case, only your husband will be allowed to treat your son as a qualifying child. H&r block free filing This is because, during 2013, the boy lived with him longer than with you. H&r block free filing If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. H&r block free filing In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. H&r block free filing And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. H&r block free filing Applying this special rule to divorced or separated parents (or parents who live apart). H&r block free filing   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. H&r block free filing However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. H&r block free filing Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. H&r block free filing If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. H&r block free filing Example 1. H&r block free filing You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block free filing Your AGI is $10,000. H&r block free filing Your mother's AGI is $25,000. H&r block free filing Your son's father does not live with you or your son. H&r block free filing Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. H&r block free filing Because of this, you cannot claim an exemption or the child tax credit for your son. H&r block free filing However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. H&r block free filing You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. H&r block free filing (Note: The support test does not apply for the earned income credit. H&r block free filing ) However, you agree to let your mother claim your son. H&r block free filing This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. H&r block free filing (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. H&r block free filing ) Example 2. H&r block free filing The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H&r block free filing Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block free filing Example 3. H&r block free filing The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. H&r block free filing Your mother also claims him as a qualifying child for head of household filing status. H&r block free filing You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. H&r block free filing The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. H&r block free filing Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. H&r block free filing These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. H&r block free filing If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. H&r block free filing If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. H&r block free filing Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. H&r block free filing It does not include voluntary payments that are not made under a divorce or separation instrument. H&r block free filing Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. H&r block free filing Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. H&r block free filing To be alimony, a payment must meet certain requirements. H&r block free filing There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. H&r block free filing The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. H&r block free filing See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. H&r block free filing Spouse or former spouse. H&r block free filing   Unless otherwise stated, the term “spouse” includes former spouse. H&r block free filing Divorce or separation instrument. H&r block free filing   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. H&r block free filing This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). H&r block free filing Invalid decree. H&r block free filing   Payments under a divorce decree can be alimony even if the decree's validity is in question. H&r block free filing A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. H&r block free filing Amended instrument. H&r block free filing   An amendment to a divorce decree may change the nature of your payments. H&r block free filing Amendments are not ordinarily retroactive for federal tax purposes. H&r block free filing However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. H&r block free filing Example 1. H&r block free filing A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. H&r block free filing This change also is effective retroactively for federal tax purposes. H&r block free filing Example 2. H&r block free filing Your original divorce decree did not fix any part of the payment as child support. H&r block free filing To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. H&r block free filing The amended order is effective retroactively for federal tax purposes. H&r block free filing Deducting alimony paid. H&r block free filing   You can deduct alimony you paid, whether or not you itemize deductions on your return. H&r block free filing You must file Form 1040. H&r block free filing You cannot use Form 1040A, 1040EZ, or 1040NR. H&r block free filing Enter the amount of alimony you paid on Form 1040, line 31a. H&r block free filing In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). H&r block free filing If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. H&r block free filing Show the SSN or ITIN and amount paid to each other recipient on an attached statement. H&r block free filing Enter your total payments on line 31a. H&r block free filing If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. H&r block free filing Reporting alimony received. H&r block free filing   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. H&r block free filing You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. H&r block free filing    You must give the person who paid the alimony your SSN or ITIN. H&r block free filing If you do not, you may have to pay a $50 penalty. H&r block free filing Withholding on nonresident aliens. H&r block free filing   If you are a U. H&r block free filing S. H&r block free filing citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. H&r block free filing However, many tax treaties provide for an exemption from withholding for alimony payments. H&r block free filing For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. H&r block free filing General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. H&r block free filing Payments not alimony. H&r block free filing   Not all payments under a divorce or separation instrument are alimony. H&r block free filing Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. H&r block free filing Example. H&r block free filing Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. H&r block free filing Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. H&r block free filing Neither is the value of your spouse's use of the home. H&r block free filing If they otherwise qualify, you can deduct the payments for utilities as alimony. H&r block free filing Your spouse must report them as income. H&r block free filing If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. H&r block free filing However, if your spouse owned the home, see Example 2 under Payments to a third party, later. H&r block free filing If you owned the home jointly with your spouse, see Table 4. H&r block free filing For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. H&r block free filing Child support. H&r block free filing   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. H&r block free filing If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. H&r block free filing irs. H&r block free filing gov/formspubs. H&r block free filing Underpayment. H&r block free filing   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. H&r block free filing Example. H&r block free filing Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. H&r block free filing If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. H&r block free filing If you pay only $3,600 during the year, $2,400 is child support. H&r block free filing You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. H&r block free filing Payments to a third party. H&r block free filing   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. H&r block free filing These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. H&r block free filing ), taxes, tuition, etc. H&r block free filing The payments are treated as received by your spouse and then paid to the third party. H&r block free filing Example 1. H&r block free filing Under your divorce decree, you must pay your former spouse's medical and dental expenses. H&r block free filing If the payments otherwise qualify, you can deduct them as alimony on your return. H&r block free filing Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. H&r block free filing Example 2. H&r block free filing Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. H&r block free filing If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. H&r block free filing If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. H&r block free filing However, if you owned the home, see the example under Payments not alimony , earlier. H&r block free filing If you owned the home jointly with your spouse, see Table 4. H&r block free filing Life insurance premiums. H&r block free filing   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. H&r block free filing Payments for jointly-owned home. H&r block free filing   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. H&r block free filing See Table 4. H&r block free filing   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. H&r block free filing If you owned the home, see the example under Payments not alimony , earlier. H&r block free filing Table 4. H&r block free filing Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. H&r block free filing IF you must pay all of the . H&r block free filing . H&r block free filing . H&r block free filing AND your home is . H&r block free filing . H&r block free filing . H&r block free filing THEN you can deduct and your spouse (or former spouse) must include as alimony . H&r block free filing . H&r block free filing . H&r block free filing AND you can claim as an itemized deduction . H&r block free filing . H&r block free filing . H&r block free filing   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). H&r block free filing 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. H&r block free filing     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. H&r block free filing 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. H&r block free filing  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. H&r block free filing Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. H&r block free filing Exception for instruments executed before 1985. H&r block free filing   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. H&r block free filing A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. H&r block free filing A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. H&r block free filing   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. H&r block free filing irs. H&r block free filing gov/formspubs. H&r block free filing Example 1. H&r block free filing In November 1984, you and your former spouse executed a written separation agreement. H&r block free filing In February 1985, a decree of divorce was substituted for the written separation agreement. H&r block free filing The decree of divorce did not change the terms for the alimony you pay your former spouse. H&r block free filing The decree of divorce is treated as executed before 1985. H&r block free filing Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. H&r block free filing Example 2. H&r block free filing The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. H&r block free filing In this example, the decree of divorce is not treated as executed before 1985. H&r block free filing The alimony payments are subject to the rules for payments under instruments executed after 1984. H&r block free filing Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. H&r block free filing The payment is in cash. H&r block free filing The instrument does not designate the payment as not alimony. H&r block free filing The spouses are not members of the same household at the time the payments are made. H&r block free filing This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. H&r block free filing There is no liability to make any payment (in cash or property) after the death of the recipient spouse. H&r block free filing The payment is not treated as child support. H&r block free filing Each of these requirements is discussed next. H&r block free filing Cash payment requirement. H&r block free filing   Only cash payments, including checks and money orders, qualify as alimony. H&r block free filing The following do not qualify as alimony. H&r block free filing Transfers of services or property (including a debt instrument of a third party or an annuity contract). H&r block free filing Execution of a debt instrument by the payer. H&r block free filing The use of the payer's property. H&r block free filing Payments to a third party. H&r block free filing   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. H&r block free filing See Payments to a third party under General Rules, earlier. H&r block free filing   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. H&r block free filing The payments are in lieu of payments of alimony directly to your spouse. H&r block free filing The written request states that both spouses intend the payments to be treated as alimony. H&r block free filing You receive the written request from your spouse before you file your return for the year you made the payments. H&r block free filing Payments designated as not alimony. H&r block free filing   You and your spouse can designate that otherwise qualifying payments are not alimony. H&r block free filing You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. H&r block free filing For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). H&r block free filing If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. H&r block free filing   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. H&r block free filing The copy must be attached each year the designation applies. H&r block free filing Spouses cannot be members of the same household. H&r block free filing   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. H&r block free filing A home you formerly shared is considered one household, even if you physically separate yourselves in the home. H&r block free filing   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. H&r block free filing Exception. H&r block free filing   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. H&r block free filing Liability for payments after death of recipient spouse. H&r block free filing   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. H&r block free filing If all of the payments would continue, then none of the payments made before or after the death are alimony. H&r block free filing   The divorce or separation instrument does not have to expressly state that the payments cease upon the