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Irs Amendment Form

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Irs Amendment Form

Irs amendment form 4. Irs amendment form   Detailed Examples Table of Contents These examples use actual forms to help you prepare your income tax return. Irs amendment form However, the information shown on the filled-in forms is not from any actual person or scenario. Irs amendment form Example 1—Mortgage loan modification. Irs amendment form    In 2007, Nancy Oak bought a main home for $435,000. Irs amendment form Nancy took out a $420,000 mortgage loan to buy the home and made a down payment of $15,000. Irs amendment form The loan was secured by the home. Irs amendment form The mortgage loan was a recourse debt, meaning that Nancy was personally liable for the debt. Irs amendment form In 2008, Nancy took out a second mortgage loan (also a recourse debt) in the amount of $30,000 that was used to substantially improve her kitchen. Irs amendment form    In 2011, when the outstanding principal of the first and second mortgage loans was $440,000, Nancy refinanced the two recourse loans into one recourse loan in the amount of $475,000. Irs amendment form The FMV of Nancy's home at the time of the refinancing was $500,000. Irs amendment form Nancy used the additional $35,000 debt ($475,000 new mortgage loan minus $440,000 outstanding principal of Nancy's first and second mortgage loans immediately before the refinancing) to pay off personal credit cards and to pay college tuition for her son. Irs amendment form After the refinancing, Nancy has qualified principal residence indebtedness in the amount of $440,000 because the refinanced debt is qualified principal residence indebtedness only to the extent the amount of debt is not more than the old mortgage principal just before the refinancing. Irs amendment form   In 2013, Nancy was unable to make her mortgage loan payments. Irs amendment form On August 31, 2013, when the outstanding balance of her refinanced mortgage loan was still $475,000 and the FMV of the property was $425,000, Nancy's bank agreed to a loan modification (a “workout”) that resulted in a $40,000 reduction in the principal balance of her loan. Irs amendment form Nancy was neither insolvent nor in bankruptcy at the time of the loan modification. Irs amendment form   Nancy received a 2013 Form 1099-C from her bank in January 2014 showing canceled debt of $40,000 in box 2. Irs amendment form Identifiable event code "F" appears in box 6. Irs amendment form This box shows the reason the creditor has filed Form 1099-C. Irs amendment form To determine if she must include the canceled debt in her income, Nancy must determine whether she meets any of the exceptions or exclusions that apply to canceled debts. Irs amendment form Nancy determines that the only exception or exclusion that applies to her is the qualified principal residence indebtedness exclusion. Irs amendment form   Next, Nancy determines the amount, if any, of the $40,000 of canceled debt that was qualified principal residence indebtedness. Irs amendment form Although Nancy has $440,000 of qualified principal residence indebtedness, part of her loan ($35,000) was not qualified principal residence indebtedness because it was used to pay off personal credit cards and college tuition for her son. Irs amendment form Applying the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent the amount canceled is more than the amount of the debt (immediately before the cancellation) that is not qualified principal residence indebtedness. Irs amendment form Thus, Nancy can exclude only $5,000 of the canceled debt as qualified principal residence indebtedness ($40,000 amount canceled minus $35,000 nonqualified debt). Irs amendment form   Because Nancy does not meet any other exception or exclusion, she checks only the box on line 1e of Form 982 and enters $5,000 on line 2. Irs amendment form Nancy must also enter $5,000 on line 10b and reduce the basis of her main home by the $5,000 she excluded from income, bringing the adjusted basis in her home to $460,000 ($435,000 purchase price plus $30,000 substantial improvement minus $5,000). Irs amendment form Nancy must also include the $35,000 nonqualified debt portion in income on Form 1040, line 21. Irs amendment form You can see Nancy's Form 1099-C and a portion of her Form 1040 below. Irs amendment form Nancy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 1099-C, Cancellation of Debt Nancy's 2013 Form 1040 This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 1040, U. Irs amendment form S. Irs amendment form Individual Income Tax Nancy's Form 982 This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)              Example 2—Mortgage loan foreclosure. Irs amendment form    In 2005, John and Mary Elm bought a main home for $335,000. Irs amendment form John and Mary took out a $320,000 mortgage loan to buy the home and made a down payment of $15,000. Irs amendment form The loan was secured by the home and is a recourse debt, meaning John and Mary are personally liable for the debt. Irs amendment form   John and Mary became unable to make their mortgage loan payments and on March 1, 2013, when the outstanding balance of the mortgage loan was $315,000 and the FMV of the property was $290,000, the bank foreclosed on the property and simultaneously canceled the remaining mortgage debt. Irs amendment form Immediately before the foreclosure, John and Mary's only other assets and liabilities were a checking account with a balance of $6,000, retirement savings of $13,000, and credit card debt of $5,500. Irs amendment form   John and Mary received a 2013 Form 1099-C showing canceled debt of $25,000 in box 2 ($315,000 outstanding balance minus $290,000 FMV) and an FMV of $290,000 in box 7. Irs amendment form Identifiable event code "D" appears in box 6. Irs amendment form This box shows the reason the creditor has filed Form 1099-C. Irs amendment form In order to determine if John and Mary must include the canceled debt in income, they must first determine whether they meet any of the exceptions or exclusions that apply to canceled debts. Irs amendment form In this example, John and Mary meet both the insolvency and qualified principal residence indebtedness exclusions. Irs amendment form Their sample Form 1099-C is shown on this page. Irs amendment form   John and Mary complete the insolvency worksheet and determine that they were insolvent immediately before the cancellation because at that time their liabilities exceeded the FMV of their assets by $11,500 ($320,500 total liabilities minus $309,000 FMV of total assets). Irs amendment form However, because the entire debt canceled is qualified principal residence indebtedness, the insolvency exclusion only applies if John and Mary elect to apply the insolvency exclusion instead of the qualified principal residence exclusion. Irs amendment form   John and Mary do not elect to apply the insolvency exclusion instead of the qualified principal residence exclusion because under the insolvency exclusion their exclusion would be limited to the amount by which they were insolvent ($11,500). Irs amendment form Instead, John and Mary check box 1e of Form 982 to exclude the canceled debt under the qualified principal residence exclusion. Irs amendment form Under the qualified principal residence exclusion, the amount that John and Mary can exclude is not limited because their qualified principal residence indebtedness is not more than $2 million and no portion of the loan was nonqualified debt. Irs amendment form As a result, John and Mary enter the full $25,000 of canceled debt on line 2 of Form 982. Irs amendment form Because John and Mary no longer own the home due to the foreclosure, John and Mary have no remaining basis in the home at the time of the debt cancellation. Irs amendment form Thus, John and Mary leave line 10b of Form 982 blank. Irs amendment form   John and Mary must also determine whether they have a gain or loss from the foreclosure. Irs amendment form John and Mary complete Table 1-1 (shown below) and find that they have a $45,000 loss from the foreclosure. Irs amendment form Because this loss relates to their home, it is a nondeductible loss. Irs amendment form   John and Mary's Form 1099-C, Insolvency Worksheet, and Form 982 follow. Irs amendment form John and Mary's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 1099-C, Cancellation of Debt Table 1-1. Irs amendment form Worksheet for Foreclosures and Repossessions (for John and Mary Elm) Part 1. Irs amendment form Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Irs amendment form Otherwise, go to Part 2. Irs amendment form 1. Irs amendment form Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $315,000. Irs amendment form 00 2. Irs amendment form Enter the fair market value of the transferred property $290,000. Irs amendment form 00 3. Irs amendment form Ordinary income from the cancellation of debt upon foreclosure or repossession. Irs amendment form * Subtract line 2 from line 1. Irs amendment form If less than zero, enter zero. Irs amendment form Next, go to Part 2 $ 25,000. Irs amendment form 00 Part 2. Irs amendment form Gain or loss from foreclosure or repossession. Irs amendment form   4. Irs amendment form Enter the smaller of line 1 or line 2. Irs amendment form If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property $290,000. Irs amendment form 00 5. Irs amendment form Enter any proceeds you received from the foreclosure sale   6. Irs amendment form Add line 4 and line 5 $290,000. Irs amendment form 00 7. Irs amendment form Enter the adjusted basis of the transferred property $335,000. Irs amendment form 00 8. Irs amendment form Gain or loss from foreclosure or repossession. Irs amendment form Subtract line 7 from line 6 ($ 45,000. Irs amendment form 00) * The income may not be taxable. Irs amendment form See chapter 1 for more details. Irs amendment form Insolvency Worksheet—John and Mary Elm Date debt was canceled (mm/dd/yy) 03/01/13 Part I. Irs amendment form Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Irs amendment form Credit card debt $ 5,500 2. Irs amendment form Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 315,000 3. Irs amendment form Car and other vehicle loans $ 4. Irs amendment form Medical bills owed $ 5. Irs amendment form Student loans $ 6. Irs amendment form Accrued or past-due mortgage interest $ 7. Irs amendment form Accrued or past-due real estate taxes $ 8. Irs amendment form Accrued or past-due utilities (water, gas, electric) $ 9. Irs amendment form Accrued or past-due child care costs $ 10. Irs amendment form Federal or state income taxes remaining due (for prior tax years) $ 11. Irs amendment form Judgments $ 12. Irs amendment form Business debts (including those owed as a sole proprietor or partner) $ 13. Irs amendment form Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Irs amendment form Other liabilities (debts) not included above $ 15. Irs amendment form Total liabilities immediately before the cancellation. Irs amendment form Add lines 1 through 14. Irs amendment form $ 320,500 Part II. Irs amendment form Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Irs amendment form Cash and bank account balances $ 6,000 17. Irs amendment form Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 290,000 18. Irs amendment form Cars and other vehicles $ 19. Irs amendment form Computers $ 20. Irs amendment form Household goods and furnishings (for example, appliances, electronics, furniture, etc. Irs amendment form ) $ 21. Irs amendment form Tools $ 22. Irs amendment form Jewelry $ 23. Irs amendment form Clothing $ 24. Irs amendment form Books $ 25. Irs amendment form Stocks and bonds $ 26. Irs amendment form Investments in coins, stamps, paintings, or other collectibles $ 27. Irs amendment form Firearms, sports, photographic, and other hobby equipment $ 28. Irs amendment form Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 13,000 29. Irs amendment form Interest in a pension plan $ 30. Irs amendment form Interest in education accounts $ 31. Irs amendment form Cash value of life insurance $ 32. Irs amendment form Security deposits with landlords, utilities, and others $ 33. Irs amendment form Interests in partnerships $ 34. Irs amendment form Value of investment in a business $ 35. Irs amendment form Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Irs amendment form Other assets not included above $ 37. Irs amendment form FMV of total assets immediately before the cancellation. Irs amendment form Add lines 16 through 36. Irs amendment form $ 309,000 Part III. Irs amendment form Insolvency 38. Irs amendment form Amount of Insolvency. Irs amendment form Subtract line 37 from line 15. Irs amendment form If zero or less, you are not insolvent. Irs amendment form $ 11,500 John and Mary's Form 982 This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)          Example 3—Mortgage loan foreclosure with debt exceeding $2 million limit. Irs amendment form    In 2011, Kathy and Frank Willow got married and entered into a contract with Hive Construction Corporation to build a house for $3,000,000 to be used as their main home. Irs amendment form Kathy and Frank made a $400,000 down payment and took out a $2,600,000 mortgage to finance the remaining cost of the house. Irs amendment form Kathy and Frank are personally liable for the mortgage loan, which is secured by the home. Irs amendment form   In November 2013, when the outstanding principal balance on the mortgage loan was $2,500,000, the FMV of the property fell to $1,750,000 and Kathy and Frank abandoned the property by permanently moving out. Irs amendment form The lender foreclosed on the property and, on December 5, 2013, sold the property to another buyer for $1,750,000. Irs amendment form On December 26, 2013, the lender canceled the remaining debt. Irs amendment form Kathy and Frank have no tax attributes other than basis of personal-use property. Irs amendment form   The lender issued a 2013 Form 1099-C to Kathy and Frank showing canceled debt of $750,000 in box 2 (the remaining balance on the $2,500,000 mortgage debt after application of the foreclosure sale proceeds) and $1,750,000 in box 7 (FMV of the property). Irs amendment form Identifiable event code "D" appears in box 6. Irs amendment form This box shows the reason the creditor has filed Form 1099-C. Irs amendment form Although Kathy and Frank abandoned the property, the lender did not need to also file a Form 1099-A because the lender canceled the debt in connection with the foreclosure in the same calendar year. Irs amendment form Kathy and Frank are filing a joint return for 2013. Irs amendment form   Because the foreclosure occurred prior to the debt cancellation, Kathy and Frank first calculate their gain or loss from the foreclosure using Table 1-1. Irs amendment form Because Kathy and Frank remained personally liable for the $750,000 debt remaining after the foreclosure ($2,500,000 outstanding debt immediately before the foreclosure minus $1,750,000 satisfied through the sale of the home), Kathy and Frank enter $1,750,000 on line 1 of Table 1-1 ($2,500,000 outstanding debt immediately before the foreclosure minus the $750,000 for which they remained liable). Irs amendment form Completing Table 1-1, Kathy and Frank find that they have no ordinary income from the cancellation of debt upon foreclosure and that they have a $1,250,000 loss. Irs amendment form Because this loss relates to their home, it is a nondeductible loss. Irs amendment form   Because the lender later canceled the remaining amount of the debt, Kathy and Frank must also determine whether that canceled debt is taxable. Irs amendment form Immediately before the cancellation, Kathy and Frank had $15,000 in a savings account, household furnishings with an FMV of $17,000, a car with an FMV of $10,000, and $18,000 in credit card debt. Irs amendment form Kathy and Frank also had the $750,000 remaining balance on the mortgage loan at that time. Irs amendment form The household furnishings originally cost $30,000. Irs amendment form The car had been fully paid off (so there was no related outstanding debt) and was originally purchased for $16,000. Irs amendment form Kathy and Frank had no adjustments to the cost basis of the car. Irs amendment form Kathy and Frank had no other assets or liabilities at the time of the cancellation. Irs amendment form Kathy and Frank complete the insolvency worksheet to calculate that they were insolvent to the extent of $726,000 immediately before the cancellation ($768,000 of total liabilities minus $42,000 FMV of total assets). Irs amendment form   At the beginning of 2014, Kathy and Frank had $9,000 in their savings account and $15,000 in credit card debt. Irs amendment form Kathy and Frank also owned the same car at that time (still with an FMV of $10,000 and basis of $16,000) and the same household furnishings (still with an FMV of $17,000 and a basis of $30,000). Irs amendment form Kathy and Frank had no other assets or liabilities at that time. Irs amendment form Kathy and Frank no longer own the home because the lender foreclosed on it in 2013. Irs amendment form   Because the canceled debt is qualified principal residence indebtedness, the insolvency exclusion does not apply unless Kathy and Frank elect to apply the insolvency exclusion instead of the qualified principal residence indebtedness exclusion. Irs amendment form The maximum amount that Kathy and Frank can treat as qualified principal residence indebtedness is $2,000,000. Irs amendment form The remaining $500,000 ($2,500,000 outstanding mortgage loan minus $2,000,000 limit on qualified principal residence indebtedness) is not qualified principal residence indebtedness. Irs amendment form Because only a part of the loan is qualified principal residence indebtedness, Kathy and Frank must apply the ordering rule to the canceled debt. Irs amendment form Under the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent that the amount canceled ($750,000) exceeds the amount of the loan (immediately before the cancellation) that is not qualified principal residence indebtedness ($500,000). Irs amendment form This means that Kathy and Frank can only exclude $250,000 ($750,000 amount canceled minus $500,000 nonqualified debt) under the qualified principal residence indebtedness exclusion. Irs amendment form   Kathy and Frank do not elect to have the insolvency exclusion apply instead of the qualified principal residence exclusion. Irs amendment form Nonetheless, they can still apply the insolvency exclusion to the $500,000 nonqualified debt because it is not qualified principal residence indebtedness. Irs amendment form Kathy and Frank can exclude the remaining $500,000 canceled debt under the insolvency exclusion because they were insolvent immediately before the cancellation to the extent of $726,000. Irs amendment form Thus, Kathy and Frank check the boxes on lines 1b and 1e of Form 982 and enter $750,000 on line 2 ($250,000 excluded under the qualified principal residence indebtedness exclusion plus $500,000 excluded under the insolvency exclusion). Irs amendment form   Next, Kathy and Frank reduce their tax attributes using Part II of Form 982. Irs amendment form Because Kathy and Frank no longer own the home due to the foreclosure, Kathy and Frank have no remaining basis in the home at the time of the debt cancellation. Irs amendment form Thus, Kathy and Frank leave line 10b of Form 982 blank. Irs amendment form However, Kathy and Frank are also excluding nonqualified debt under the insolvency exclusion. Irs amendment form As a result, Kathy and Frank must reduce the basis of property they own based on the amount of canceled debt they are excluding from income under the insolvency rules. Irs amendment form Because Kathy and Frank have no tax attributes other than basis of personal-use property to reduce, Kathy and Frank figure the amount they must include on line 10a of Form 982 by taking the smallest of: The $46,000 bases of their personal-use property held at the beginning of 2014 ($16,000 basis in the car plus $30,000 basis in household furnishings), The $500,000 of the nonbusiness debt (other than qualified principal residence indebtedness) that they are excluding from income on line 2 of Form 982, or The $43,000 excess of the total bases of the property and the amount of money they held immediately after the cancellation over their total liabilities immediately after the cancellation ($15,000 in savings account plus $30,000 basis in household furnishings plus $16,000 adjusted basis in car minus $18,000 credit card debt). Irs amendment form Kathy and Frank enter $43,000 on Form 982, line 10a and reduce their bases in the car and the household furnishings in proportion to the total adjusted bases in all their property. Irs amendment form Kathy and Frank reduce the basis in the car by $14,956. Irs amendment form 52 ($43,000 x $16,000/$46,000). Irs amendment form And they reduce the basis in the household furnishings by $28,043. Irs amendment form 48 ($43,000 x $30,000/$46,000). Irs amendment form   Following are Kathy and Frank's sample forms and worksheets. Irs amendment form Frank and Kathy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 1099-C, Cancellation of Debt Table 1-1. Irs amendment form Worksheet for Foreclosures and Repossessions (for Frank and Kathy Willow) Part 1. Irs amendment form Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Irs amendment form Otherwise, go to Part 2. Irs amendment form 1. Irs amendment form Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $1,750,000. Irs amendment form 00 2. Irs amendment form Enter the fair market value of the transferred property $1,750,000. Irs amendment form 00 3. Irs amendment form Ordinary income from the cancellation of debt upon foreclosure or repossession. Irs amendment form * Subtract line 2 from line 1. Irs amendment form If less than zero, enter zero. Irs amendment form Next, go to Part 2 $0. Irs amendment form 00 Part 2. Irs amendment form Gain or loss from foreclosure or repossession. Irs amendment form   4. Irs amendment form Enter the smaller of line 1 or line 2. Irs amendment form If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property. Irs amendment form $1,750,000. Irs amendment form 00 5. Irs amendment form Enter any proceeds you received from the foreclosure sale   6. Irs amendment form Add line 4 and line 5 $1,750,000. Irs amendment form 00 7. Irs amendment form Enter the adjusted basis of the transferred property $3,000,000. Irs amendment form 00 8. Irs amendment form Gain or loss from foreclosure or repossession. Irs amendment form Subtract line 7 from line 6 ($1,250,000. Irs amendment form 00) * The income may not be taxable. Irs amendment form See chapter 1 for more details. Irs amendment form    Insolvency Worksheet—Frank and Kathy Willow Date debt was canceled (mm/dd/yy) 12/26/13 Part I. Irs amendment form Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Irs amendment form Credit card debt $ 18,000 2. Irs amendment form Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 750,000 3. Irs amendment form Car and other vehicle loans $ 4. Irs amendment form Medical bills owed $ 5. Irs amendment form Student loans $ 6. Irs amendment form Accrued or past-due mortgage interest $ 7. Irs amendment form Accrued or past-due real estate taxes $ 8. Irs amendment form Accrued or past-due utilities (water, gas, electric) $ 9. Irs amendment form Accrued or past-due child care costs $ 10. Irs amendment form Federal or state income taxes remaining due (for prior tax years) $ 11. Irs amendment form Judgments $ 12. Irs amendment form Business debts (including those owed as a sole proprietor or partner) $ 13. Irs amendment form Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Irs amendment form Other liabilities (debts) not included above $ 15. Irs amendment form Total liabilities immediately before the cancellation. Irs amendment form Add lines 1 through 14. Irs amendment form $ 768,000 Part II. Irs amendment form Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Irs amendment form Cash and bank account balances $ 15,000 17. Irs amendment form Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 18. Irs amendment form Cars and other vehicles $ 10,000 19. Irs amendment form Computers $ 20. Irs amendment form Household goods and furnishings (for example, appliances, electronics, furniture, etc. Irs amendment form ) $ 17,000 21. Irs amendment form Tools $ 22. Irs amendment form Jewelry $ 23. Irs amendment form Clothing $ 24. Irs amendment form Books $ 25. Irs amendment form Stocks and bonds $ 26. Irs amendment form Investments in coins, stamps, paintings, or other collectibles $ 27. Irs amendment form Firearms, sports, photographic, and other hobby equipment $ 28. Irs amendment form Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 29. Irs amendment form Interest in a pension plan $ 30. Irs amendment form Interest in education accounts $ 31. Irs amendment form Cash value of life insurance $ 32. Irs amendment form Security deposits with landlords, utilities, and others $ 33. Irs amendment form Interests in partnerships $ 34. Irs amendment form Value of investment in a business $ 35. Irs amendment form Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Irs amendment form Other assets not included above $ 37. Irs amendment form FMV of total assets immediately before the cancellation. Irs amendment form Add lines 16 through 36. Irs amendment form $ 42,000 Part III. Irs amendment form Insolvency 38. Irs amendment form Amount of Insolvency. Irs amendment form Subtract line 37 from line 15. Irs amendment form If zero or less, you are not insolvent. Irs amendment form $ 726,000    Frank and Kathy's Form 982 This image is too large to be displayed in the current screen. Irs amendment form Please click the link to view the image. Irs amendment form Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Prev  Up  Next   Home   More Online Publications
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Bethlehem, PA

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The Irs Amendment Form

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