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Tax 2012

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Tax 2012

Tax 2012 Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. Tax 2012 Expenses that qualify for an itemized deduction generally include: Tax 2012 Business travel away from home Tax 2012 Business use of your car Tax 2012 Business meals and entertainment Tax 2012 Travel Tax 2012 Use of your home Tax 2012 Education Tax 2012 Supplies Tax 2012 Tools Tax 2012 Miscellaneous expenses Tax 2012 You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Tax 2012 If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. Tax 2012 An accountable plan must meet three requirements: Tax 2012 You must have paid or incurred expenses that are deductible while performing services as an employee. Tax 2012 Tax 2012 You must adequately account to your employer for these expenses within a reasonable time period. Tax 2012 Tax 2012 You must return any excess reimbursement or allowance within a reasonable time period. Tax 2012 If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. Tax 2012 Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. Tax 2012 For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Tax 2012
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The Tax 2012

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