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Need File Back Taxes

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Need File Back Taxes

Need file back taxes 20. Need file back taxes   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Need file back taxes Married persons who filed separate returns. Need file back taxes What's New Standard deduction increased. Need file back taxes  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Need file back taxes The amount depends on your filing status. Need file back taxes You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Need file back taxes Introduction This chapter discusses the following topics. Need file back taxes How to figure the amount of your standard deduction. Need file back taxes The standard deduction for dependents. Need file back taxes Who should itemize deductions. Need file back taxes Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Need file back taxes If you have a choice, you can use the method that gives you the lower tax. Need file back taxes The standard deduction is a dollar amount that reduces your taxable income. Need file back taxes It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Need file back taxes The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Need file back taxes You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Need file back taxes Persons not eligible for the standard deduction. Need file back taxes   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Need file back taxes You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Need file back taxes Note. Need file back taxes If you are a nonresident alien who is married to a U. Need file back taxes S. Need file back taxes citizen or resident alien at the end of the year, you can choose to be treated as a U. Need file back taxes S. Need file back taxes resident. Need file back taxes (See Publication 519, U. Need file back taxes S. Need file back taxes Tax Guide for Aliens. Need file back taxes ) If you make this choice, you can take the standard deduction. Need file back taxes If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Need file back taxes See Standard Deduction for Dependents, later. Need file back taxes Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Need file back taxes Generally, the standard deduction amounts are adjusted each year for inflation. Need file back taxes The standard deduction amounts for most people are shown in Table 20-1. Need file back taxes Decedent's final return. Need file back taxes   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Need file back taxes However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Need file back taxes Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Need file back taxes You are considered 65 on the day before your 65th birthday. Need file back taxes Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Need file back taxes Use Table 20-2 to figure the standard deduction amount. Need file back taxes Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Need file back taxes Not totally blind. Need file back taxes   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Need file back taxes   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Need file back taxes You must keep the statement in your records. Need file back taxes   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Need file back taxes Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Need file back taxes You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Need file back taxes Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Need file back taxes Example 1. Need file back taxes Larry, 46, and Donna, 33, are filing a joint return for 2013. Need file back taxes Neither is blind, and neither can be claimed as a dependent. Need file back taxes They decide not to itemize their deductions. Need file back taxes They use Table 20-1. Need file back taxes Their standard deduction is $12,200. Need file back taxes Example 2. Need file back taxes The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Need file back taxes Larry and Donna use Table 20-2. Need file back taxes Their standard deduction is $13,400. Need file back taxes Example 3. Need file back taxes Bill and Lisa are filing a joint return for 2013. Need file back taxes Both are over age 65. Need file back taxes Neither is blind, and neither can be claimed as a dependent. Need file back taxes If they do not itemize deductions, they use Table 20-2. Need file back taxes Their standard deduction is $14,600. Need file back taxes Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Need file back taxes However, if the individual is 65 or older or blind, the standard deduction may be higher. Need file back taxes If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Need file back taxes Earned income defined. Need file back taxes   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Need file back taxes    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Need file back taxes See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Need file back taxes Example 1. Need file back taxes Michael is single. Need file back taxes His parents can claim an exemption for him on their 2013 tax return. Need file back taxes He has interest income of $780 and wages of $150. Need file back taxes He has no itemized deductions. Need file back taxes Michael uses Table 20-3 to find his standard deduction. Need file back taxes He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Need file back taxes His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Need file back taxes Example 2. Need file back taxes Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Need file back taxes Joe is married and files a separate return. Need file back taxes His wife does not itemize deductions on her separate return. Need file back taxes Joe has $1,500 in interest income and wages of $3,800. Need file back taxes He has no itemized deductions. Need file back taxes Joe finds his standard deduction by using Table 20-3. Need file back taxes He enters his earned income, $3,800 on line 1. Need file back taxes He adds lines 1 and 2 and enters $4,150 on line 3. Need file back taxes On line 5, he enters $4,150, the larger of lines 3 and 4. Need file back taxes Because Joe is married filing a separate return, he enters $6,100 on line 6. Need file back taxes On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Need file back taxes Example 3. Need file back taxes Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Need file back taxes She is 18 years old and blind. Need file back taxes She has interest income of $1,300 and wages of $2,900. Need file back taxes She has no itemized deductions. Need file back taxes Amy uses Table 20-3 to find her standard deduction. Need file back taxes She enters her wages of $2,900 on line 1. Need file back taxes She adds lines 1 and 2 and enters $3,250 on line 3. Need file back taxes On line 5, she enters $3,250, the larger of lines 3 and 4. Need file back taxes Because she is single, Amy enters $6,100 on line 6. Need file back taxes She enters $3,250 on line 7a. Need file back taxes This is the smaller of the amounts on lines 5 and 6. Need file back taxes Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Need file back taxes She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Need file back taxes Example 4. Need file back taxes Ed is single. Need file back taxes His parents can claim an exemption for him on their 2013 tax return. Need file back taxes He has wages of $7,000, interest income of $500, and a business loss of $3,000. Need file back taxes He has no itemized deductions. Need file back taxes Ed uses Table 20-3 to figure his standard deduction. Need file back taxes He enters $4,000 ($7,000 - $3,000) on line 1. Need file back taxes He adds lines 1 and 2 and enters $4,350 on line 3. Need file back taxes On line 5 he enters $4,350, the larger of lines 3 and 4. Need file back taxes Because he is single, Ed enters $6,100 on line 6. Need file back taxes On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Need file back taxes Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Need file back taxes Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Need file back taxes You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Need file back taxes You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Need file back taxes See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Need file back taxes When to itemize. Need file back taxes   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Need file back taxes These deductions are explained in chapters 21–28. Need file back taxes    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Need file back taxes Enter the amount from Schedule A, line 29, on Form 1040, line 40. Need file back taxes Electing to itemize for state tax or other purposes. Need file back taxes   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Need file back taxes You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Need file back taxes To make this election, you must check the box on line 30 of Schedule A. Need file back taxes Changing your mind. Need file back taxes   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Need file back taxes S. Need file back taxes Individual Income Tax Return. Need file back taxes See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Need file back taxes Married persons who filed separate returns. Need file back taxes   You can change methods of taking deductions only if you and your spouse both make the same changes. Need file back taxes Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Need file back taxes    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Need file back taxes You both must use the same method of claiming deductions. Need file back taxes If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Need file back taxes See Persons not eligible for the standard deduction , earlier. Need file back taxes 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Need file back taxes Table 20-1. Need file back taxes Standard Deduction Chart for Most People* If your filing status is. Need file back taxes . Need file back taxes . Need file back taxes Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Need file back taxes Use Table 20-2 or 20-3 instead. Need file back taxes Table 20-2. Need file back taxes Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Need file back taxes Then go to the chart. Need file back taxes You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Need file back taxes . Need file back taxes . Need file back taxes AND the number in the box above is. Need file back taxes . Need file back taxes . Need file back taxes THEN your standard deduction is. Need file back taxes . Need file back taxes . Need file back taxes Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Need file back taxes Table 20-3. Need file back taxes Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Need file back taxes Check the correct number of boxes below. Need file back taxes Then go to the worksheet. Need file back taxes You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Need file back taxes Enter your earned income (defined below). Need file back taxes If none, enter -0-. Need file back taxes 1. Need file back taxes   2. Need file back taxes Additional amount. Need file back taxes 2. Need file back taxes $350 3. Need file back taxes Add lines 1 and 2. Need file back taxes 3. Need file back taxes   4. Need file back taxes Minimum standard deduction. Need file back taxes 4. Need file back taxes $1,000 5. Need file back taxes Enter the larger of line 3 or line 4. Need file back taxes 5. Need file back taxes   6. Need file back taxes Enter the amount shown below for your filing status. Need file back taxes Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Need file back taxes   7. Need file back taxes Standard deduction. Need file back taxes         a. Need file back taxes Enter the smaller of line 5 or line 6. Need file back taxes If born after January 1, 1949, and not blind, stop here. Need file back taxes This is your standard deduction. Need file back taxes Otherwise, go on to line 7b. Need file back taxes 7a. Need file back taxes     b. Need file back taxes If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Need file back taxes 7b. Need file back taxes     c. Need file back taxes Add lines 7a and 7b. Need file back taxes This is your standard deduction for 2013. Need file back taxes 7c. Need file back taxes   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Need file back taxes It also includes any amount received as a scholarship that you must include in your income. Need file back taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP284 Notice

We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.


What you need to do

  • Timely file a short period annual return for the tax year ending that is shown on Form 1128.
  • Keep this notice for your records.

You may want to

Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.


Answers to Common Questions

What is Form 1128?
When approved, this form allows a taxpayer to change the date on which they close their tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP284, Page 1

Page Last Reviewed or Updated: 09-Dec-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Need File Back Taxes

Need file back taxes Index A Absence, temporary, Temporary absences. Need file back taxes Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Need file back taxes , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Need file back taxes No exemption for spouse, Alimony paid. Need file back taxes Annual exclusion, gift tax, Annual exclusion. Need file back taxes Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Need file back taxes Considered unmarried, Unmarried persons. Need file back taxes Archer MSA, Archer medical savings account (MSA). Need file back taxes Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Need file back taxes Benefits paid under QDROs, Benefits paid to a child or other dependent. Need file back taxes , Benefits paid to a spouse or former spouse. Need file back taxes Birth of dependent, Death or birth. Need file back taxes C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Need file back taxes Child support Alimony, difference from, Child support. Need file back taxes Clearly associated with contingency, Clearly associated with a contingency. Need file back taxes Contingency relating to child, Contingency relating to your child. Need file back taxes Payment specifically designated as, Specifically designated as child support. Need file back taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. Need file back taxes Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Need file back taxes Claiming parent, when child is head of household, Special rule for parent. Need file back taxes Custody of, Custodial parent and noncustodial parent. Need file back taxes Death of child Head of household, qualifying person to file as, Death or birth. Need file back taxes Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Need file back taxes States, Community property states. Need file back taxes Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Need file back taxes Nondeductible expenses, Nondeductible expenses. Need file back taxes Custody of child, Custodial parent and noncustodial parent. Need file back taxes D Death of dependent, Death or birth. Need file back taxes Death of recipient spouse. Need file back taxes , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Need file back taxes Deductions Alimony paid, Deducting alimony paid. Need file back taxes Alimony recapture, Deducting the recapture. Need file back taxes Limits on IRAs, IRA contribution and deduction limits. Need file back taxes Marital, Marital deduction. Need file back taxes Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Need file back taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Need file back taxes Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Need file back taxes Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Need file back taxes Invalid, Invalid decree. Need file back taxes Unmarried persons, Unmarried persons. Need file back taxes Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Need file back taxes Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Need file back taxes Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Need file back taxes Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Need file back taxes Filing status, Filing Status, More information. Need file back taxes Head of household, Requirements. Need file back taxes Form 1040 Deducting alimony paid, Deducting alimony paid. Need file back taxes Reporting alimony received, Reporting alimony received. Need file back taxes Form 1040X Annulment, decree of, Unmarried persons. Need file back taxes Form 8332 Release of exemption to noncustodial parent, Written declaration. Need file back taxes Form 8379 Injured spouse, Injured spouse. Need file back taxes Form 8857 Innocent spouse relief, Relief from joint liability. Need file back taxes Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Need file back taxes Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Need file back taxes , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Need file back taxes Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Need file back taxes Expenses for, as alimony (Table 4), Table 4. Need file back taxes Expenses for a Jointly-Owned Home Sale of, Sale of home. Need file back taxes HSAs (Health savings accounts), Health savings account (HSA). Need file back taxes I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Need file back taxes Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Need file back taxes Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Need file back taxes Innocent spouse relief, Relief from joint liability. Need file back taxes Insurance premiums, Life insurance premiums. Need file back taxes Invalid decree, Invalid decree. Need file back taxes IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Need file back taxes Itemized deductions on separate returns, Itemized deductions. Need file back taxes ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Need file back taxes Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Need file back taxes Change to separate return, Separate returns after joint return. Need file back taxes Divorced taxpayers, Divorced taxpayers. Need file back taxes Exemption for spouse, Joint return. Need file back taxes Joint and individual liability, Joint and individual liability. Need file back taxes Relief from joint liability, Relief from joint liability. Need file back taxes Signing, Signing a joint return. Need file back taxes Jointly-owned home Alimony payments for, Payments for jointly-owned home. Need file back taxes Expenses for, as alimony (Table 4), Table 4. Need file back taxes Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Need file back taxes K Kidnapped child Head of household status and, Kidnapped child. Need file back taxes L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Need file back taxes M Marital community, ending, Ending the Marital Community Marital status, Marital status. Need file back taxes Married persons, Married persons. Need file back taxes Medical savings accounts (MSAs), Archer medical savings account (MSA). Need file back taxes Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Need file back taxes MSAs (Medical savings accounts), Archer medical savings account (MSA). Need file back taxes N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Need file back taxes Nonresident aliens Joint returns, Nonresident alien. Need file back taxes Withholding, Withholding on nonresident aliens. Need file back taxes P Parent Head of household, claim for, Special rule for parent. Need file back taxes Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Need file back taxes Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Need file back taxes , Benefits paid to a spouse or former spouse. Need file back taxes Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Need file back taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Need file back taxes Table 2, Table 2. Need file back taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Need file back taxes Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Need file back taxes Spouse's debts, applied to, Tax refund applied to spouse's debts. Need file back taxes Release of exemption to noncustodial parent, Written declaration. Need file back taxes Revocation, Revocation of release of claim to an exemption. Need file back taxes Relief from joint liability, Reminders, Relief from joint liability. Need file back taxes Relief from separate return liability Community income, Relief from liability arising from community property law. Need file back taxes Reporting requirements Alimony received, Reporting alimony received. Need file back taxes Returns Amended return required, Unmarried persons. Need file back taxes Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Need file back taxes S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Need file back taxes Separate maintenance decrees, Unmarried persons. Need file back taxes , Divorce or separation instrument. Need file back taxes , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Need file back taxes Community or separate income, Community or separate income. Need file back taxes Exemption for spouse, Separate return. Need file back taxes Itemized deductions, Itemized deductions. Need file back taxes Relief from liability, Relief from liability arising from community property law. Need file back taxes Separate liability, Separate liability. Need file back taxes Tax consequences, Separate returns may give you a higher tax. Need file back taxes Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Need file back taxes Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Need file back taxes Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Need file back taxes Spouse Defined for purposes of alimony, Spouse or former spouse. Need file back taxes Refund applied to debts, Tax refund applied to spouse's debts. Need file back taxes Statute of limitations Amended return, Unmarried persons. Need file back taxes Injured spouse allocation, Injured spouse. Need file back taxes T Tables and figures Exemption for dependents (Table 3), Table 3. Need file back taxes Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Need file back taxes Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Need file back taxes Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Need file back taxes Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Need file back taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Need file back taxes Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Need file back taxes Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Need file back taxes , Payments to a third party. Need file back taxes Property settlements, transfers to, Transfers to third parties. Need file back taxes Tiebreaker rules, Tiebreaker rules. Need file back taxes TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Need file back taxes Unmarried persons, Unmarried persons. Need file back taxes W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Need file back taxes Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Need file back taxes Prev  Up     Home   More Online Publications