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Student Loan Tax Forms

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Student Loan Tax Forms

Student loan tax forms Index A Adopted child, Adopted child. Student loan tax forms Adoption taxpayer identification number (ATIN), Married child. Student loan tax forms 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. Student loan tax forms , Military personnel stationed outside the United States. Student loan tax forms , Temporary absences. Student loan tax forms , Joint Return Test, Military personnel stationed outside the United States. Student loan tax forms , Nontaxable combat pay. Student loan tax forms Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Student loan tax forms Basic Allowance for Subsistence (BAS), Nontaxable military pay. Student loan tax forms C Child Adopted child, Adopted child. Student loan tax forms Birth or death of, Birth or death of child. Student loan tax forms Foster child, Relationship Test, Foster child. Student loan tax forms , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Student loan tax forms Married child, Married child. Student loan tax forms Child support, Income That Is Not Earned Income Clergy, Clergy. Student loan tax forms Combat zone pay, Nontaxable combat pay. Student loan tax forms Community property, Community property. Student loan tax forms , Community property. Student loan tax forms 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). Student loan tax forms Domestic partner, Nevada, Washington, and California domestic partners. Student loan tax forms 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. Student loan tax forms , Military personnel stationed outside the United States. Student loan tax forms 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). Student loan tax forms , No SSN. Student loan tax forms , Form 1040. Student loan tax forms 1040A, Adjusted gross income (AGI). Student loan tax forms , No SSN. Student loan tax forms , Form 1040A. Student loan tax forms 1040EZ, Adjusted gross income (AGI). Student loan tax forms , No SSN. Student loan tax forms , Form 1040EZ. Student loan tax forms 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Student loan tax forms 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. Student loan tax forms , Approved Form 4361 or Form 4029, Form 4029. Student loan tax forms 4361, Minister's housing. Student loan tax forms , Approved Form 4361 or Form 4029, Form 4361. Student loan tax forms 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Student loan tax forms 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. Student loan tax forms , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Student loan tax forms , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Student loan tax forms H Head of household, Community property. Student loan tax forms , Spouse did not live with you. Student loan tax forms , Community property. Student loan tax forms , 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). Student loan tax forms 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. Student loan tax forms , Homeless shelter. Student loan tax forms I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Student loan tax forms , Married child. Student loan tax forms Inmate, Earnings while an inmate. Student loan tax forms , Figuring earned income. Student loan tax forms 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. Student loan tax forms M Married child, Married child. Student loan tax forms Married filing a joint return, Rule 4—You Must Be a U. Student loan tax forms S. Student loan tax forms Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Student loan tax forms Military Combat pay, Nontaxable military pay. Student loan tax forms Nontaxable pay, Nontaxable military pay. Student loan tax forms Outside U. Student loan tax forms S. Student loan tax forms , Military personnel stationed outside the United States. Student loan tax forms Minister, Net earnings from self-employment. Student loan tax forms , Minister's housing. Student loan tax forms , Church employees. Student loan tax forms N Net earnings, self-employment, Net earnings from self-employment. Student loan tax forms Nonresident alien, Rule 4—You Must Be a U. Student loan tax forms S. Student loan tax forms Citizen or Resident Alien All Year, Step 1. Student loan tax forms O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Student loan tax forms , Examples. Student loan tax forms , Special rule for divorced or separated parents (or parents who live apart). Student loan tax forms Passive activity, Worksheet 1. Student loan tax forms Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Student loan tax forms Prisoner, Figuring earned income. Student loan tax forms 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. Student loan tax forms 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. Student loan tax forms Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Student loan tax forms , Earned Income Schedules: C, EIC Worksheet A. Student loan tax forms , EIC Worksheet B. Student loan tax forms C-EZ, EIC Worksheet A. Student loan tax forms , EIC Worksheet B. Student loan tax forms EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Student loan tax forms , Figuring earned income. Student loan tax forms , Nontaxable combat pay. Student loan tax forms , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Student loan tax forms , Schedule EIC SE, Figuring earned income. Student loan tax forms , Clergy. Student loan tax forms , Church employees. Student loan tax forms , EIC Worksheet A. Student loan tax forms , EIC Worksheet B. Student loan tax forms , Net earnings from self-employment $400 or more. Student loan tax forms , When to use the optional methods of figuring net earnings. Student loan tax forms , When both spouses have self-employment income. Student loan tax forms School, School defined. Student loan tax forms Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Student loan tax forms , EIC Worksheet B. Student loan tax forms Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Student loan tax forms Separated parents, special rule, Married child. Student loan tax forms 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. Student loan tax forms , No SSN. Student loan tax forms , Getting an SSN. Student loan tax forms , Married child. Student loan tax forms , Exception for math or clerical errors. Student loan tax forms Statutory employee, Statutory employee. Student loan tax forms , Figuring earned income. Student loan tax forms , EIC Worksheet A. Student loan tax forms , Statutory employees. Student loan tax forms Strike benefits, Strike benefits. Student loan tax forms Student, Student defined. Student loan tax forms T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Student loan tax forms Individual taxpayer identification number (ITIN), Other taxpayer identification number. Student loan tax forms Social security number (SSN), Other taxpayer identification number. Student loan tax forms Tiebreaker rules, Tiebreaker rules. Student loan tax forms Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Student loan tax forms , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Student loan tax forms V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Student loan tax forms , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Student loan tax forms Worksheet 1, Worksheet 1. Student loan tax forms Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Student loan tax forms Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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The Student Loan Tax Forms

Student loan tax forms 2. Student loan tax forms   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Student loan tax forms Divorce and remarriage. Student loan tax forms Annulled marriages. Student loan tax forms Head of household or qualifying widow(er) with dependent child. Student loan tax forms Considered married. Student loan tax forms Same-sex marriage. Student loan tax forms Spouse died during the year. Student loan tax forms Married persons living apart. Student loan tax forms Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Student loan tax forms  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Student loan tax forms See Same-sex marriage under Marital Status, later. Student loan tax forms Introduction This chapter helps you determine which filing status to use. Student loan tax forms There are five filing statuses. Student loan tax forms Single. Student loan tax forms Married Filing Jointly. Student loan tax forms Married Filing Separately. Student loan tax forms Head of Household. Student loan tax forms Qualifying Widow(er) With Dependent Child. Student loan tax forms If more than one filing status applies to you, choose the one that will give you the lowest tax. Student loan tax forms You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Student loan tax forms You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Student loan tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Student loan tax forms S. Student loan tax forms Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Student loan tax forms Unmarried persons. Student loan tax forms   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. Student loan tax forms State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Student loan tax forms Divorced persons. Student loan tax forms   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Student loan tax forms Divorce and remarriage. Student loan tax forms   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. Student loan tax forms Annulled marriages. Student loan tax forms    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. Student loan tax forms You must file Form 1040X, Amended U. Student loan tax forms S. Student loan tax forms Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Student loan tax forms 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. Student loan tax forms If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Student loan tax forms 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. Student loan tax forms Head of household or qualifying widow(er) with dependent child. Student loan tax forms   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. Student loan tax forms See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Student loan tax forms Married persons. Student loan tax forms   If you are considered married, you and your spouse can file a joint return or separate returns. Student loan tax forms Considered married. Student loan tax forms   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. Student loan tax forms You are married and living together as a married couple. Student loan tax forms 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. Student loan tax forms You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Student loan tax forms You are separated under an interlocutory (not final) decree of divorce. Student loan tax forms Same-sex marriage. Student loan tax forms   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Student loan tax forms 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. Student loan tax forms However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Student loan tax forms For more details, see Publication 501. Student loan tax forms Spouse died during the year. Student loan tax forms   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Student loan tax forms   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Student loan tax forms For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Student loan tax forms   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Student loan tax forms Your deceased spouse's filing status is married filing separately for that year. Student loan tax forms Married persons living apart. Student loan tax forms   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. Student loan tax forms If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Student loan tax forms Also, your tax may be lower, and you may be able to claim the earned income credit. Student loan tax forms See Head of Household , later. Student loan tax forms Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Student loan tax forms To determine your marital status, see Marital Status , earlier. Student loan tax forms Widow(er). Student loan tax forms   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Student loan tax forms You may, however, be able to use another filing status that will give you a lower tax. Student loan tax forms See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Student loan tax forms How to file. Student loan tax forms   You can file Form 1040. Student loan tax forms If you have taxable income of less than $100,000, you may be able to file Form 1040A. Student loan tax forms If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Student loan tax forms If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Student loan tax forms Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Student loan tax forms 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. Student loan tax forms On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Student loan tax forms You can file a joint return even if one of you had no income or deductions. Student loan tax forms 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. Student loan tax forms 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. Student loan tax forms 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). Student loan tax forms You can choose the method that gives the two of you the lower combined tax. Student loan tax forms How to file. Student loan tax forms   If you file as married filing jointly, you can use Form 1040. Student loan tax forms If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Student loan tax forms 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. Student loan tax forms If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Student loan tax forms Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Student loan tax forms Spouse died. Student loan tax forms   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. Student loan tax forms See Spouse died during the year under Marital Status, earlier, for more information. Student loan tax forms   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. Student loan tax forms Divorced persons. Student loan tax forms   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. Student loan tax forms Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Student loan tax forms Accounting period. Student loan tax forms   Both of you must use the same accounting period, but you can use different accounting methods. Student loan tax forms See Accounting Periods and Accounting Methods in chapter 1. Student loan tax forms Joint responsibility. Student loan tax forms   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Student loan tax forms This means that if one spouse does not pay the tax due, the other may have to. Student loan tax forms Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Student loan tax forms One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Student loan tax forms 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. Student loan tax forms Divorced taxpayer. Student loan tax forms   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Student loan tax forms 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. Student loan tax forms Relief from joint responsibility. Student loan tax forms   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. Student loan tax forms You can ask for relief no matter how small the liability. Student loan tax forms   There are three types of relief available. Student loan tax forms Innocent spouse relief. Student loan tax forms Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Student loan tax forms Equitable relief. Student loan tax forms    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Student loan tax forms Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Student loan tax forms Signing a joint return. Student loan tax forms   For a return to be considered a joint return, both spouses generally must sign the return. Student loan tax forms Spouse died before signing. Student loan tax forms   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Student loan tax forms If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Student loan tax forms Spouse away from home. Student loan tax forms   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Student loan tax forms Injury or disease prevents signing. Student loan tax forms   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Student loan tax forms ” Be sure to also sign in the space provided for your signature. Student loan tax forms Attach a dated statement, signed by you, to the return. Student loan tax forms 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. Student loan tax forms Signing as guardian of spouse. Student loan tax forms   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Student loan tax forms Spouse in combat zone. Student loan tax forms   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. Student loan tax forms Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Student loan tax forms 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. Student loan tax forms Other reasons spouse cannot sign. Student loan tax forms    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). Student loan tax forms Attach the power of attorney (or a copy of it) to your tax return. Student loan tax forms You can use Form 2848, Power of Attorney and Declaration of Representative. Student loan tax forms Nonresident alien or dual-status alien. Student loan tax forms   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Student loan tax forms However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Student loan tax forms S. Student loan tax forms citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Student loan tax forms If you do file a joint return, you and your spouse are both treated as U. Student loan tax forms S. Student loan tax forms residents for the entire tax year. Student loan tax forms See chapter 1 of Publication 519. Student loan tax forms Married Filing Separately You can choose married filing separately as your filing status if you are married. Student loan tax forms 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. Student loan tax forms 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. Student loan tax forms 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 ). Student loan tax forms This can apply to you even if you are not divorced or legally separated. Student loan tax forms 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. Student loan tax forms The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Student loan tax forms See Head of Household , later, for more information. Student loan tax forms 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. Student loan tax forms However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Student loan tax forms This way you can make sure you are using the filing status that results in the lowest combined tax. Student loan tax forms When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Student loan tax forms How to file. Student loan tax forms   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Student loan tax forms 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. Student loan tax forms You can file Form 1040. Student loan tax forms If your taxable income is less than $100,000, you may be able to file Form 1040A. Student loan tax forms Select this filing status by checking the box on line 3 of either form. Student loan tax forms Enter your spouse's full name and SSN or ITIN in the spaces provided. Student loan tax forms 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. Student loan tax forms Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Student loan tax forms Special Rules If you choose married filing separately as your filing status, the following special rules apply. Student loan tax forms Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Student loan tax forms   Your tax rate generally is higher than on a joint return. Student loan tax forms Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Student loan tax forms 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). Student loan tax forms 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. Student loan tax forms For more information about these expenses, the credit, and the exclusion, see chapter 32. Student loan tax forms You cannot take the earned income credit. Student loan tax forms You cannot take the exclusion or credit for adoption expenses in most cases. Student loan tax forms 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. Student loan tax forms You cannot exclude any interest income from qualified U. Student loan tax forms S. Student loan tax forms savings bonds you used for higher education expenses. Student loan tax forms 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. Student loan tax forms 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. Student loan tax forms Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Student loan tax forms If your spouse itemizes deductions, you cannot claim the standard deduction. Student loan tax forms If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Student loan tax forms Adjusted gross income (AGI) limits. Student loan tax forms   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. Student loan tax forms Individual retirement arrangements (IRAs). Student loan tax forms   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. Student loan tax forms Your deduction is reduced or eliminated if your income is more than a certain amount. Student loan tax forms This amount is much lower for married individuals who file separately and lived together at any time during the year. Student loan tax forms For more information, see How Much Can You Deduct in chapter 17. Student loan tax forms Rental activity losses. Student loan tax forms   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. Student loan tax forms This is called a special allowance. Student loan tax forms However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Student loan tax forms 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. Student loan tax forms See Limits on Rental Losses in chapter 9. Student loan tax forms Community property states. Student loan tax forms   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. Student loan tax forms See Publication 555. Student loan tax forms 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. Student loan tax forms You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Student loan tax forms This does not include any extensions. Student loan tax forms A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Student loan tax forms 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. Student loan tax forms Exception. Student loan tax forms   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Student loan tax forms The personal representative has 1 year from the due date of the return (including extensions) to make the change. Student loan tax forms See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Student loan tax forms Head of Household You may be able to file as head of household if you meet all the following requirements. Student loan tax forms You are unmarried or “considered unmarried” on the last day of the year. Student loan tax forms See Marital Status , earlier, and Considered Unmarried , later. Student loan tax forms You paid more than half the cost of keeping up a home for the year. Student loan tax forms A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Student loan tax forms However, if the qualifying person is your dependent parent, he or she does not have to live with you. Student loan tax forms See Special rule for parent , later, under Qualifying Person. Student loan tax forms 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. Student loan tax forms You will also receive a higher standard deduction than if you file as single or married filing separately. Student loan tax forms Kidnapped child. Student loan tax forms   A child may qualify you to file as head of household even if the child has been kidnapped. Student loan tax forms For more information, see Publication 501. Student loan tax forms How to file. Student loan tax forms   If you file as head of household, you can use Form 1040. Student loan tax forms If your taxable income is less than $100,000, you may be able to file Form 1040A. Student loan tax forms Indicate your choice of this filing status by checking the box on line 4 of either form. Student loan tax forms Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Student loan tax forms Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Student loan tax forms You are considered unmarried on the last day of the tax year if you meet all the following tests. Student loan tax forms You file a separate return (defined earlier under Joint Return After Separate Returns ). Student loan tax forms You paid more than half the cost of keeping up your home for the tax year. Student loan tax forms Your spouse did not live in your home during the last 6 months of the tax year. Student loan tax forms Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Student loan tax forms See Temporary absences , under Qualifying Person, later. Student loan tax forms Your home was the main home of your child, stepchild, or foster child for more than half the year. Student loan tax forms (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Student loan tax forms ) You must be able to claim an exemption for the child. Student loan tax forms However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Student loan tax forms The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Student loan tax forms 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. Student loan tax forms See Publication 555 for more information. Student loan tax forms Nonresident alien spouse. Student loan tax forms   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. Student loan tax forms However, your spouse is not a qualifying person for head of household purposes. Student loan tax forms You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Student loan tax forms Choice to treat spouse as resident. Student loan tax forms   You are considered married if you choose to treat your spouse as a resident alien. Student loan tax forms See Publication 519. Student loan tax forms 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. Student loan tax forms You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Student loan tax forms Worksheet 2-1. Student loan tax forms 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. Student loan tax forms Costs you include. Student loan tax forms   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. Student loan tax forms   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. Student loan tax forms However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Student loan tax forms Costs you do not include. Student loan tax forms   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Student loan tax forms 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. Student loan tax forms Qualifying Person See Table 2-1 to see who is a qualifying person. Student loan tax forms Any person not described in Table 2-1 is not a qualifying person. Student loan tax forms Table 2-1. Student loan tax forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Student loan tax forms See the text of this chapter for the other requirements you must meet to claim head of household filing status. Student loan tax forms IF the person is your . Student loan tax forms . Student loan tax forms . Student loan tax forms   AND . Student loan tax forms . Student loan tax forms . Student loan tax forms   THEN that person is . Student loan tax forms . Student loan tax forms . Student loan tax forms 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. Student loan tax forms   he or she is married and you can claim an exemption for him or her   a qualifying person. Student loan tax forms   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Student loan tax forms 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Student loan tax forms 6   you cannot claim an exemption for him or her   not a qualifying person. Student loan tax forms qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Student loan tax forms   he or she did not live with you more than half the year   not a qualifying person. Student loan tax forms   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Student loan tax forms   you cannot claim an exemption for him or her   not a qualifying person. Student loan tax forms 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Student loan tax forms 2The term “qualifying child” is defined in chapter 3. Student loan tax forms Note. Student loan tax forms If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Student loan tax forms 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. Student loan tax forms 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Student loan tax forms 4The term “ qualifying relative ” is defined in chapter 3. Student loan tax forms 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Student loan tax forms See Multiple Support Agreement in chapter 3. Student loan tax forms 6See Special rule for parent . Student loan tax forms Example 1—child. Student loan tax forms Your unmarried son lived with you all year and was 18 years old at the end of the year. Student loan tax forms 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. Student loan tax forms As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Student loan tax forms Example 2—child who is not qualifying person. Student loan tax forms 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. Student loan tax forms Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Student loan tax forms Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Student loan tax forms As a result, he is not your qualifying person for head of household purposes. Student loan tax forms Example 3—girlfriend. Student loan tax forms Your girlfriend lived with you all year. Student loan tax forms Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Student loan tax forms See Table 2-1. Student loan tax forms Example 4—girlfriend's child. Student loan tax forms The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Student loan tax forms He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Student loan tax forms As a result, he is not your qualifying person for head of household purposes. Student loan tax forms Home of qualifying person. Student loan tax forms   Generally, the qualifying person must live with you for more than half of the year. Student loan tax forms Special rule for parent. Student loan tax forms   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. Student loan tax forms However, you must be able to claim an exemption for your father or mother. Student loan tax forms 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. Student loan tax forms   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. Student loan tax forms Death or birth. Student loan tax forms   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Student loan tax forms If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Student loan tax forms If the individual is anyone else, see Publication 501. Student loan tax forms Temporary absences. Student loan tax forms   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. Student loan tax forms It must be reasonable to assume the absent person will return to the home after the temporary absence. Student loan tax forms You must continue to keep up the home during the absence. Student loan tax forms 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. Student loan tax forms The year of death is the last year for which you can file jointly with your deceased spouse. Student loan tax forms See Married Filing Jointly , earlier. Student loan tax forms 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. Student loan tax forms 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. Student loan tax forms This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Student loan tax forms It does not entitle you to file a joint return. Student loan tax forms How to file. Student loan tax forms   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Student loan tax forms If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Student loan tax forms Check the box on line 5 of either form. Student loan tax forms Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Student loan tax forms Eligibility rules. Student loan tax forms   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Student loan tax forms You were entitled to file a joint return with your spouse for the year your spouse died. Student loan tax forms It does not matter whether you actually filed a joint return. Student loan tax forms Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Student loan tax forms You have a child or stepchild for whom you can claim an exemption. Student loan tax forms This does not include a foster child. Student loan tax forms This child lived in your home all year, except for temporary absences. Student loan tax forms See Temporary absences , earlier, under Head of Household. Student loan tax forms There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Student loan tax forms You paid more than half the cost of keeping up a home for the year. Student loan tax forms See Keeping Up a Home , earlier, under Head of Household. Student loan tax forms Example. Student loan tax forms John's wife died in 2011. Student loan tax forms John has not remarried. Student loan tax forms During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Student loan tax forms For 2011 he was entitled to file a joint return for himself and his deceased wife. Student loan tax forms For 2012 and 2013, he can file as qualifying widower with a dependent child. Student loan tax forms After 2013 he can file as head of household if he qualifies. Student loan tax forms Death or birth. Student loan tax forms    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. Student loan tax forms 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. Student loan tax forms Kidnapped child. Student loan tax forms   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Student loan tax forms See Publication 501. Student loan tax forms    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Student loan tax forms Prev  Up  Next   Home   More Online Publications