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H&r Block State Tax Fee

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H&r Block State Tax Fee

H&r block state tax fee 2. H&r block state tax fee   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. H&r block state tax fee Divorce and remarriage. H&r block state tax fee Annulled marriages. H&r block state tax fee Head of household or qualifying widow(er) with dependent child. H&r block state tax fee Considered married. H&r block state tax fee Same-sex marriage. H&r block state tax fee Spouse died during the year. H&r block state tax fee Married persons living apart. H&r block state tax fee Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. H&r block state tax fee  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. H&r block state tax fee See Same-sex marriage under Marital Status, later. H&r block state tax fee Introduction This chapter helps you determine which filing status to use. H&r block state tax fee There are five filing statuses. H&r block state tax fee Single. H&r block state tax fee Married Filing Jointly. H&r block state tax fee Married Filing Separately. H&r block state tax fee Head of Household. H&r block state tax fee Qualifying Widow(er) With Dependent Child. H&r block state tax fee If more than one filing status applies to you, choose the one that will give you the lowest tax. H&r block state tax fee You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). H&r block state tax fee You also use your filing status to determine whether you are eligible to claim certain deductions and credits. H&r block state tax fee Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. H&r block state tax fee S. H&r block state tax fee Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. H&r block state tax fee Unmarried persons. H&r block state tax fee   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. H&r block state tax fee State law governs whether you are married or legally separated under a divorce or separate maintenance decree. H&r block state tax fee Divorced persons. H&r block state tax fee   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. H&r block state tax fee Divorce and remarriage. H&r block state tax fee   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. H&r block state tax fee Annulled marriages. H&r block state tax fee    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. H&r block state tax fee You must file Form 1040X, Amended U. H&r block state tax fee S. H&r block state tax fee Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. H&r block state tax fee Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. H&r block state tax fee If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). H&r block state tax fee However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. H&r block state tax fee Head of household or qualifying widow(er) with dependent child. H&r block state tax fee   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. H&r block state tax fee See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. H&r block state tax fee Married persons. H&r block state tax fee   If you are considered married, you and your spouse can file a joint return or separate returns. H&r block state tax fee Considered married. H&r block state tax fee   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. H&r block state tax fee You are married and living together as a married couple. H&r block state tax fee You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. H&r block state tax fee You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. H&r block state tax fee You are separated under an interlocutory (not final) decree of divorce. H&r block state tax fee Same-sex marriage. H&r block state tax fee   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 state tax fee 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 state tax fee 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 state tax fee For more details, see Publication 501. H&r block state tax fee Spouse died during the year. H&r block state tax fee   If your spouse died during the year, you are considered married for the whole year for filing status purposes. H&r block state tax fee   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. H&r block state tax fee For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . H&r block state tax fee   If you remarried before the end of the tax year, you can file a joint return with your new spouse. H&r block state tax fee Your deceased spouse's filing status is married filing separately for that year. H&r block state tax fee Married persons living apart. H&r block state tax fee   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. H&r block state tax fee If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. H&r block state tax fee Also, your tax may be lower, and you may be able to claim the earned income credit. H&r block state tax fee See Head of Household , later. H&r block state tax fee Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. H&r block state tax fee To determine your marital status, see Marital Status , earlier. H&r block state tax fee Widow(er). H&r block state tax fee   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. H&r block state tax fee You may, however, be able to use another filing status that will give you a lower tax. H&r block state tax fee See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. H&r block state tax fee How to file. H&r block state tax fee   You can file Form 1040. H&r block state tax fee If you have taxable income of less than $100,000, you may be able to file Form 1040A. H&r block state tax fee If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. H&r block state tax fee If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. H&r block state tax fee Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. H&r block state tax fee Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. H&r block state tax fee On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. H&r block state tax fee You can file a joint return even if one of you had no income or deductions. H&r block state tax fee If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. H&r block state tax fee Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. H&r block state tax fee If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). H&r block state tax fee You can choose the method that gives the two of you the lower combined tax. H&r block state tax fee How to file. H&r block state tax fee   If you file as married filing jointly, you can use Form 1040. H&r block state tax fee If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. H&r block state tax fee If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. H&r block state tax fee If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. H&r block state tax fee Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. H&r block state tax fee Spouse died. H&r block state tax fee   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. H&r block state tax fee See Spouse died during the year under Marital Status, earlier, for more information. H&r block state tax fee   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. H&r block state tax fee Divorced persons. H&r block state tax fee   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. H&r block state tax fee Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. H&r block state tax fee Accounting period. H&r block state tax fee   Both of you must use the same accounting period, but you can use different accounting methods. H&r block state tax fee See Accounting Periods and Accounting Methods in chapter 1. H&r block state tax fee Joint responsibility. H&r block state tax fee   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. H&r block state tax fee This means that if one spouse does not pay the tax due, the other may have to. H&r block state tax fee Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. H&r block state tax fee One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. H&r block state tax fee You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. H&r block state tax fee Divorced taxpayer. H&r block state tax fee   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. H&r block state tax fee This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. H&r block state tax fee Relief from joint responsibility. H&r block state tax fee   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. H&r block state tax fee You can ask for relief no matter how small the liability. H&r block state tax fee   There are three types of relief available. H&r block state tax fee Innocent spouse relief. H&r block state tax fee Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). H&r block state tax fee Equitable relief. H&r block state tax fee    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. H&r block state tax fee Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. H&r block state tax fee Signing a joint return. H&r block state tax fee   For a return to be considered a joint return, both spouses generally must sign the return. H&r block state tax fee Spouse died before signing. H&r block state tax fee   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. H&r block state tax fee If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. H&r block state tax fee Spouse away from home. H&r block state tax fee   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. H&r block state tax fee Injury or disease prevents signing. H&r block state tax fee   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). H&r block state tax fee ” Be sure to also sign in the space provided for your signature. H&r block state tax fee Attach a dated statement, signed by you, to the return. H&r block state tax fee The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. H&r block state tax fee Signing as guardian of spouse. H&r block state tax fee   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. H&r block state tax fee Spouse in combat zone. H&r block state tax fee   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. H&r block state tax fee Attach a signed statement to your return explaining that your spouse is serving in a combat zone. H&r block state tax fee For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. H&r block state tax fee Other reasons spouse cannot sign. H&r block state tax fee    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). H&r block state tax fee Attach the power of attorney (or a copy of it) to your tax return. H&r block state tax fee You can use Form 2848, Power of Attorney and Declaration of Representative. H&r block state tax fee Nonresident alien or dual-status alien. H&r block state tax fee   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. H&r block state tax fee However, if one spouse was a nonresident alien or dual-status alien who was married to a U. H&r block state tax fee S. H&r block state tax fee citizen or resident alien at the end of the year, the spouses can choose to file a joint return. H&r block state tax fee If you do file a joint return, you and your spouse are both treated as U. H&r block state tax fee S. H&r block state tax fee residents for the entire tax year. H&r block state tax fee See chapter 1 of Publication 519. H&r block state tax fee Married Filing Separately You can choose married filing separately as your filing status if you are married. H&r block state tax fee This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. H&r block state tax fee If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. H&r block state tax fee You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). H&r block state tax fee This can apply to you even if you are not divorced or legally separated. H&r block state tax fee If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. H&r block state tax fee The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. H&r block state tax fee See Head of Household , later, for more information. H&r block state tax fee You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. H&r block state tax fee However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). H&r block state tax fee This way you can make sure you are using the filing status that results in the lowest combined tax. H&r block state tax fee When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. H&r block state tax fee How to file. H&r block state tax fee   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. H&r block state tax fee You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. H&r block state tax fee You can file Form 1040. H&r block state tax fee If your taxable income is less than $100,000, you may be able to file Form 1040A. H&r block state tax fee Select this filing status by checking the box on line 3 of either form. H&r block state tax fee Enter your spouse's full name and SSN or ITIN in the spaces provided. H&r block state tax fee If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. H&r block state tax fee Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. H&r block state tax fee Special Rules If you choose married filing separately as your filing status, the following special rules apply. H&r block state tax fee Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. H&r block state tax fee   Your tax rate generally is higher than on a joint return. H&r block state tax fee Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. H&r block state tax fee You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). H&r block state tax fee If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. H&r block state tax fee For more information about these expenses, the credit, and the exclusion, see chapter 32. H&r block state tax fee You cannot take the earned income credit. H&r block state tax fee You cannot take the exclusion or credit for adoption expenses in most cases. H&r block state tax fee You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. H&r block state tax fee You cannot exclude any interest income from qualified U. H&r block state tax fee S. H&r block state tax fee savings bonds you used for higher education expenses. H&r block state tax fee If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. H&r block state tax fee The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. H&r block state tax fee Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). H&r block state tax fee If your spouse itemizes deductions, you cannot claim the standard deduction. H&r block state tax fee If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. H&r block state tax fee Adjusted gross income (AGI) limits. H&r block state tax fee   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. H&r block state tax fee Individual retirement arrangements (IRAs). H&r block state tax fee   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. H&r block state tax fee Your deduction is reduced or eliminated if your income is more than a certain amount. H&r block state tax fee This amount is much lower for married individuals who file separately and lived together at any time during the year. H&r block state tax fee For more information, see How Much Can You Deduct in chapter 17. H&r block state tax fee Rental activity losses. H&r block state tax fee   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. H&r block state tax fee This is called a special allowance. H&r block state tax fee However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. H&r block state tax fee Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. H&r block state tax fee See Limits on Rental Losses in chapter 9. H&r block state tax fee Community property states. H&r block state tax fee   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. H&r block state tax fee See Publication 555. H&r block state tax fee Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. H&r block state tax fee You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. H&r block state tax fee This does not include any extensions. H&r block state tax fee A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. H&r block state tax fee Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. H&r block state tax fee Exception. H&r block state tax fee   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 state tax fee The personal representative has 1 year from the due date of the return (including extensions) to make the change. H&r block state tax fee See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. H&r block state tax fee Head of Household You may be able to file as head of household if you meet all the following requirements. H&r block state tax fee You are unmarried or “considered unmarried” on the last day of the year. H&r block state tax fee See Marital Status , earlier, and Considered Unmarried , later. H&r block state tax fee You paid more than half the cost of keeping up a home for the year. H&r block state tax fee 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 state tax fee However, if the qualifying person is your dependent parent, he or she does not have to live with you. H&r block state tax fee See Special rule for parent , later, under Qualifying Person. H&r block state tax fee If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. H&r block state tax fee You will also receive a higher standard deduction than if you file as single or married filing separately. H&r block state tax fee Kidnapped child. H&r block state tax fee   A child may qualify you to file as head of household even if the child has been kidnapped. H&r block state tax fee For more information, see Publication 501. H&r block state tax fee How to file. H&r block state tax fee   If you file as head of household, you can use Form 1040. H&r block state tax fee If your taxable income is less than $100,000, you may be able to file Form 1040A. H&r block state tax fee Indicate your choice of this filing status by checking the box on line 4 of either form. H&r block state tax fee Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. H&r block state tax fee Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. H&r block state tax fee You are considered unmarried on the last day of the tax year if you meet all the following tests. H&r block state tax fee You file a separate return (defined earlier under Joint Return After Separate Returns ). H&r block state tax fee You paid more than half the cost of keeping up your home for the tax year. H&r block state tax fee Your spouse did not live in your home during the last 6 months of the tax year. H&r block state tax fee Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. H&r block state tax fee See Temporary absences , under Qualifying Person, later. H&r block state tax fee Your home was the main home of your child, stepchild, or foster child for more than half the year. H&r block state tax fee (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. H&r block state tax fee ) You must be able to claim an exemption for the child. H&r block state tax fee However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. H&r block state tax fee The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. H&r block state tax fee If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. H&r block state tax fee See Publication 555 for more information. H&r block state tax fee Nonresident alien spouse. H&r block state tax fee   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. H&r block state tax fee However, your spouse is not a qualifying person for head of household purposes. H&r block state tax fee You must have another qualifying person and meet the other tests to be eligible to file as a head of household. H&r block state tax fee Choice to treat spouse as resident. H&r block state tax fee   You are considered married if you choose to treat your spouse as a resident alien. H&r block state tax fee See Publication 519. H&r block state tax fee Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. H&r block state tax fee You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. H&r block state tax fee Worksheet 2-1. H&r block state tax fee Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. H&r block state tax fee Costs you include. H&r block state tax fee   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. H&r block state tax fee   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. H&r block state tax fee However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. H&r block state tax fee Costs you do not include. H&r block state tax fee   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. H&r block state tax fee Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. H&r block state tax fee Qualifying Person See Table 2-1 to see who is a qualifying person. H&r block state tax fee Any person not described in Table 2-1 is not a qualifying person. H&r block state tax fee Table 2-1. H&r block state tax fee Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. H&r block state tax fee See the text of this chapter for the other requirements you must meet to claim head of household filing status. H&r block state tax fee IF the person is your . H&r block state tax fee . H&r block state tax fee . H&r block state tax fee   AND . H&r block state tax fee . H&r block state tax fee . H&r block state tax fee   THEN that person is . H&r block state tax fee . H&r block state tax fee . H&r block state tax fee 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 state tax fee   he or she is married and you can claim an exemption for him or her   a qualifying person. H&r block state tax fee   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. H&r block state tax fee 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. H&r block state tax fee 6   you cannot claim an exemption for him or her   not a qualifying person. H&r block state tax fee qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. H&r block state tax fee   he or she did not live with you more than half the year   not a qualifying person. H&r block state tax fee   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. H&r block state tax fee   you cannot claim an exemption for him or her   not a qualifying person. H&r block state tax fee 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. H&r block state tax fee 2The term “qualifying child” is defined in chapter 3. H&r block state tax fee Note. H&r block state tax fee If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. H&r block state tax fee If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. H&r block state tax fee 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. H&r block state tax fee 4The term “ qualifying relative ” is defined in chapter 3. H&r block state tax fee 5If 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 state tax fee See Multiple Support Agreement in chapter 3. H&r block state tax fee 6See Special rule for parent . H&r block state tax fee Example 1—child. H&r block state tax fee Your unmarried son lived with you all year and was 18 years old at the end of the year. H&r block state tax fee He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. H&r block state tax fee As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. H&r block state tax fee Example 2—child who is not qualifying person. H&r block state tax fee The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. H&r block state tax fee Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. H&r block state tax fee Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. H&r block state tax fee As a result, he is not your qualifying person for head of household purposes. H&r block state tax fee Example 3—girlfriend. H&r block state tax fee Your girlfriend lived with you all year. H&r block state tax fee Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. H&r block state tax fee See Table 2-1. H&r block state tax fee Example 4—girlfriend's child. H&r block state tax fee The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. H&r block state tax fee He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). H&r block state tax fee As a result, he is not your qualifying person for head of household purposes. H&r block state tax fee Home of qualifying person. H&r block state tax fee   Generally, the qualifying person must live with you for more than half of the year. H&r block state tax fee Special rule for parent. H&r block state tax fee   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 state tax fee However, you must be able to claim an exemption for your father or mother. H&r block state tax fee 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 state tax fee   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 state tax fee Death or birth. H&r block state tax fee   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. H&r block state tax fee If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. H&r block state tax fee If the individual is anyone else, see Publication 501. H&r block state tax fee Temporary absences. H&r block state tax fee   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 state tax fee It must be reasonable to assume the absent person will return to the home after the temporary absence. H&r block state tax fee You must continue to keep up the home during the absence. H&r block state tax fee Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. H&r block state tax fee The year of death is the last year for which you can file jointly with your deceased spouse. H&r block state tax fee See Married Filing Jointly , earlier. H&r block state tax fee You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. H&r block state tax fee For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. H&r block state tax fee This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). H&r block state tax fee It does not entitle you to file a joint return. H&r block state tax fee How to file. H&r block state tax fee   If you file as qualifying widow(er) with dependent child, you can use Form 1040. H&r block state tax fee If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. H&r block state tax fee Check the box on line 5 of either form. H&r block state tax fee Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. H&r block state tax fee Eligibility rules. H&r block state tax fee   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. H&r block state tax fee You were entitled to file a joint return with your spouse for the year your spouse died. H&r block state tax fee It does not matter whether you actually filed a joint return. H&r block state tax fee Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. H&r block state tax fee You have a child or stepchild for whom you can claim an exemption. H&r block state tax fee This does not include a foster child. H&r block state tax fee This child lived in your home all year, except for temporary absences. H&r block state tax fee See Temporary absences , earlier, under Head of Household. H&r block state tax fee There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. H&r block state tax fee You paid more than half the cost of keeping up a home for the year. H&r block state tax fee See Keeping Up a Home , earlier, under Head of Household. H&r block state tax fee Example. H&r block state tax fee John's wife died in 2011. H&r block state tax fee John has not remarried. H&r block state tax fee During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. H&r block state tax fee For 2011 he was entitled to file a joint return for himself and his deceased wife. H&r block state tax fee For 2012 and 2013, he can file as qualifying widower with a dependent child. H&r block state tax fee After 2013 he can file as head of household if he qualifies. H&r block state tax fee Death or birth. H&r block state tax fee    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. H&r block state tax fee You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. H&r block state tax fee Kidnapped child. H&r block state tax fee   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. H&r block state tax fee See Publication 501. H&r block state tax fee    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 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Protect Your Privacy on Wireless Networks

Going wireless provides you with freedom to use your computer in multiple locations, without dragging cables and cords with you. However, the privilege of increased freedom comes with the danger of increased vulnerability. Wireless internet requires that you have access to a wireless network via a wireless router. It is important that you secure your network so that strangers can’t use your network without your knowledge (also known as “piggybacking”). In addition, computer hackers could use your network to access personal information you save or send from your computer. This is particularly important if you conduct financial transactions online. These reasons highlight the importance of taking steps to secure your wireless network. If you use the wireless (“Wi-Fi”) network at bookstores, airports or other public places, there are other precautions you should take to protect your privacy.

At home:

  • Turn on encryption. When you buy a wireless router, it is important to turn on the encryption feature. This scrambles information that you send over the Internet so that other people cannot access it.
  • Rename your router. Change the name from the default to something only you would know.
  • Change the password. Routers come with a standard password. Create a new smart password with a mix of letters, numbers, and special characters. Turn off your router when you are not using it.

On public wireless networks:

  • Don’t assume that the network is secure. Most public wireless networks don’t encrypt information you send. Avoid sending private information from public locations.
  • Use encrypted websites. If you must send sensitive from a public network, make certain that URL starts with “https” (“s” means secure). Look for that on every page you visit.
  • Log out of sites after you finish using them rather than using “remember me” features. It is better to deal with the hassle of logging in again than giving away your login credentials to someone else on the network.

For more information about wireless computing visit OnguardOnline.

The H&r Block State Tax Fee

H&r block state tax fee Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. H&r block state tax fee Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. H&r block state tax fee irs. H&r block state tax fee gov/pub926. H&r block state tax fee What's New Social security and Medicare tax for 2014. H&r block state tax fee  The social security tax rate is 6. H&r block state tax fee 2% each for the employee and employer, unchanged from 2013. H&r block state tax fee The social security wage base limit is $117,000. H&r block state tax fee The Medicare tax rate is 1. H&r block state tax fee 45% each for the employee and employer, unchanged from 2013. H&r block state tax fee There is no wage base limit for Medicare tax. H&r block state tax fee Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. H&r block state tax fee Qualified parking exclusion and commuter transportation benefit. H&r block state tax fee  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. H&r block state tax fee Reminder Additional Medicare Tax withholding. H&r block state tax fee  In addition to withholding Medicare tax at 1. H&r block state tax fee 45%, you must withhold a 0. H&r block state tax fee 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block state tax fee You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H&r block state tax fee Additional Medicare Tax is only imposed on the employee. H&r block state tax fee There is no employer share of Additional Medicare Tax. H&r block state tax fee All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H&r block state tax fee For more information on Additional Medicare Tax, visit IRS. H&r block state tax fee gov and enter “Additional Medicare Tax” in the search box. H&r block state tax fee Credit reduction states. H&r block state tax fee  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. H&r block state tax fee ” The Department of Labor (DOL) determines these states. H&r block state tax fee If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. H&r block state tax fee See the Instructions for Schedule H (Form 1040) for more information. H&r block state tax fee Outsourcing payroll duties. H&r block state tax fee  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. H&r block state tax fee The employer remains responsible if the third party fails to perform any required action. H&r block state tax fee If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. H&r block state tax fee gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H&r block state tax fee Photographs of missing children. H&r block state tax fee  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block state tax fee Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block state tax fee You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block state tax fee Introduction The information in this publication applies to you only if you have a household employee. H&r block state tax fee If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. H&r block state tax fee You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. H&r block state tax fee This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). H&r block state tax fee It explains how to figure, pay, and report these taxes for your household employee. H&r block state tax fee It also explains what records you need to keep. H&r block state tax fee This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. H&r block state tax fee Comments and suggestions. H&r block state tax fee   We welcome your comments about this publication and your suggestions for future editions. H&r block state tax fee   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block state tax fee NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block state tax fee Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block state tax fee   You can also send us comments from www. H&r block state tax fee irs. H&r block state tax fee gov/formspubs. H&r block state tax fee Click on More Information and then click on Comment on Tax Forms and Publications. H&r block state tax fee   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block state tax fee Tax questions. H&r block state tax fee   If you have a tax question, check the information available on IRS. H&r block state tax fee gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. H&r block state tax fee m. H&r block state tax fee –7:00 p. H&r block state tax fee m. H&r block state tax fee local time (Alaska and Hawaii follow Pacific time). H&r block state tax fee We cannot answer tax questions sent to the above address. H&r block state tax fee Prev  Up  Next   Home   More Online Publications