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Irs Free File Program

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Irs Free File Program

Irs free file program Index A Adopted child, Adopted child. Irs free file program Adoption taxpayer identification number (ATIN), Married child. Irs free file program Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Irs free file program , Military personnel stationed outside the United States. Irs free file program , Temporary absences. Irs free file program , Joint Return Test, Military personnel stationed outside the United States. Irs free file program , Nontaxable combat pay. Irs free file program Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Irs free file program Basic Allowance for Subsistence (BAS), Nontaxable military pay. Irs free file program C Child Adopted child, Adopted child. Irs free file program Birth or death of, Birth or death of child. Irs free file program Foster child, Relationship Test, Foster child. Irs free file program , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Irs free file program Married child, Married child. Irs free file program Child support, Income That Is Not Earned Income Clergy, Clergy. Irs free file program Combat zone pay, Nontaxable combat pay. Irs free file program Community property, Community property. Irs free file program , Community property. Irs free file program D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Irs free file program Domestic partner, Nevada, Washington, and California domestic partners. Irs free file program E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Irs free file program , Military personnel stationed outside the United States. Irs free file program F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Irs free file program , No SSN. Irs free file program , Form 1040. Irs free file program 1040A, Adjusted gross income (AGI). Irs free file program , No SSN. Irs free file program , Form 1040A. Irs free file program 1040EZ, Adjusted gross income (AGI). Irs free file program , No SSN. Irs free file program , Form 1040EZ. Irs free file program 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Irs free file program 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Irs free file program , Approved Form 4361 or Form 4029, Form 4029. Irs free file program 4361, Minister's housing. Irs free file program , Approved Form 4361 or Form 4029, Form 4361. Irs free file program 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Irs free file program 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Irs free file program , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Irs free file program , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Irs free file program H Head of household, Community property. Irs free file program , Spouse did not live with you. Irs free file program , Community property. Irs free file program , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Irs free file program Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Irs free file program , Homeless shelter. Irs free file program I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Irs free file program , Married child. Irs free file program Inmate, Earnings while an inmate. Irs free file program , Figuring earned income. Irs free file program Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Irs free file program M Married child, Married child. Irs free file program Married filing a joint return, Rule 4—You Must Be a U. Irs free file program S. Irs free file program Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Irs free file program Military Combat pay, Nontaxable military pay. Irs free file program Nontaxable pay, Nontaxable military pay. Irs free file program Outside U. Irs free file program S. Irs free file program , Military personnel stationed outside the United States. Irs free file program Minister, Net earnings from self-employment. Irs free file program , Minister's housing. Irs free file program , Church employees. Irs free file program N Net earnings, self-employment, Net earnings from self-employment. Irs free file program Nonresident alien, Rule 4—You Must Be a U. Irs free file program S. Irs free file program Citizen or Resident Alien All Year, Step 1. Irs free file program O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Irs free file program , Examples. Irs free file program , Special rule for divorced or separated parents (or parents who live apart). Irs free file program Passive activity, Worksheet 1. Irs free file program Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Irs free file program Prisoner, Figuring earned income. Irs free file program Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Irs free file program Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Irs free file program Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Irs free file program , Earned Income Schedules: C, EIC Worksheet A. Irs free file program , EIC Worksheet B. Irs free file program C-EZ, EIC Worksheet A. Irs free file program , EIC Worksheet B. Irs free file program EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Irs free file program , Figuring earned income. Irs free file program , Nontaxable combat pay. Irs free file program , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Irs free file program , Schedule EIC SE, Figuring earned income. Irs free file program , Clergy. Irs free file program , Church employees. Irs free file program , EIC Worksheet A. Irs free file program , EIC Worksheet B. Irs free file program , Net earnings from self-employment $400 or more. Irs free file program , When to use the optional methods of figuring net earnings. Irs free file program , When both spouses have self-employment income. Irs free file program School, School defined. Irs free file program Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Irs free file program , EIC Worksheet B. Irs free file program Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Irs free file program Separated parents, special rule, Married child. Irs free file program Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Irs free file program , No SSN. Irs free file program , Getting an SSN. Irs free file program , Married child. Irs free file program , Exception for math or clerical errors. Irs free file program Statutory employee, Statutory employee. Irs free file program , Figuring earned income. Irs free file program , EIC Worksheet A. Irs free file program , Statutory employees. Irs free file program Strike benefits, Strike benefits. Irs free file program Student, Student defined. Irs free file program T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Irs free file program Individual taxpayer identification number (ITIN), Other taxpayer identification number. Irs free file program Social security number (SSN), Other taxpayer identification number. Irs free file program Tiebreaker rules, Tiebreaker rules. Irs free file program Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Irs free file program , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Irs free file program V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Irs free file program , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Irs free file program Worksheet 1, Worksheet 1. Irs free file program Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Irs free file program Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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IRS-Sponsored Continuing Education Programs

IRS sponsors a variety of continuing education programs for tax professionals. NOTE: The availability of continuing education credit varies by program. Be sure to read the program descriptions carefully to determine if you will receive CE credit.

  • Nationwide Tax Forums: Three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance and ethics. Select from over 40 seminars and workshops to earn up to 18 CE credits.

  • Nationwide Tax Forums Online: View 50 minute interactive videos of IRS Nationwide Tax Forum seminars and earn CE credit.

  • IRS Live: A live webinar that features a panel of IRS experts and industry professionals discussing the most current and complex tax issues affecting them and their clients. CE credit is often offered for Enrolled Agents who view the live broadcast.

  • Webinars for Tax Practitioners: IRS broadcasts webinars on a variety of subjects aimed at educating tax professionals on issues affecting them and their clients. The webinars are free and often offer continuing education (CE) credit for Enrolled Agents.

  • Employee Plans Training & Outreach Programs: Specialized education programs designed to increase understanding and compliance with tax laws applicable to various retirement plans.

  • Exempt Organizations Training & Outreach Programs: Specialized education programs to help exempt organizations comply with tax obligations and understand what they must do to keep their tax-exempt status.

  • Earned Income Tax Credit (EITC) Due Diligence Training Module: Covers the technical parts of the EITC Due Diligence requirements and contains examples of applying due diligence requirements. The module is approved for one CE credit for Enrolled Agents.
  • Volunteer Income Tax Assistance and Tax Counseling for the Elderly: Enrolled Agents can earn continuing education credits by certifying at the advanced level and certifying ethics (Volunteer Standard of Conduct) course in the Link and Learn Taxes training course and by volunteering as a VITA/TCE instructor or quality reviewer.

 

 

Page Last Reviewed or Updated: 19-Dec-2013

The Irs Free File Program

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