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Tax Planning Us 2006 Taxes

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Tax Planning Us 2006 Taxes

Tax planning us 2006 taxes 5. Tax planning us 2006 taxes   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax planning us 2006 taxes Free help with your tax return. Tax planning us 2006 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax planning us 2006 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax planning us 2006 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax planning us 2006 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax planning us 2006 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax planning us 2006 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax planning us 2006 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Tax planning us 2006 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax planning us 2006 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax planning us 2006 taxes aarp. Tax planning us 2006 taxes org/money/taxaide or call 1-888-227-7669. Tax planning us 2006 taxes For more information on these programs, go to IRS. Tax planning us 2006 taxes gov and enter “VITA” in the search box. Tax planning us 2006 taxes Internet. Tax planning us 2006 taxes    IRS. Tax planning us 2006 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax planning us 2006 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Tax planning us 2006 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax planning us 2006 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax planning us 2006 taxes gov or download the IRS2Go app and select the Refund Status option. Tax planning us 2006 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax planning us 2006 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax planning us 2006 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax planning us 2006 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax planning us 2006 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax planning us 2006 taxes No need to wait on the phone or stand in line. Tax planning us 2006 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax planning us 2006 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Tax planning us 2006 taxes New subject areas are added on a regular basis. Tax planning us 2006 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax planning us 2006 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax planning us 2006 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax planning us 2006 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax planning us 2006 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax planning us 2006 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax planning us 2006 taxes You can also ask the IRS to mail a return or an account transcript to you. Tax planning us 2006 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax planning us 2006 taxes gov or by calling 1-800-908-9946. Tax planning us 2006 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Tax planning us 2006 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax planning us 2006 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax planning us 2006 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax planning us 2006 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax planning us 2006 taxes gov and enter Where's My Amended Return? in the search box. Tax planning us 2006 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax planning us 2006 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Tax planning us 2006 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax planning us 2006 taxes gov. Tax planning us 2006 taxes Select the Payment tab on the front page of IRS. Tax planning us 2006 taxes gov for more information. Tax planning us 2006 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax planning us 2006 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax planning us 2006 taxes gov. Tax planning us 2006 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax planning us 2006 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax planning us 2006 taxes gov. Tax planning us 2006 taxes Request an Electronic Filing PIN by going to IRS. Tax planning us 2006 taxes gov and entering Electronic Filing PIN in the search box. Tax planning us 2006 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Tax planning us 2006 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax planning us 2006 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax planning us 2006 taxes An employee can answer questions about your tax account or help you set up a payment plan. Tax planning us 2006 taxes Before you visit, check the Office Locator on IRS. Tax planning us 2006 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax planning us 2006 taxes If you have a special need, such as a disability, you can request an appointment. Tax planning us 2006 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax planning us 2006 taxes Apply for an Employer Identification Number (EIN). Tax planning us 2006 taxes Go to IRS. Tax planning us 2006 taxes gov and enter Apply for an EIN in the search box. Tax planning us 2006 taxes Read the Internal Revenue Code, regulations, or other official guidance. Tax planning us 2006 taxes Read Internal Revenue Bulletins. Tax planning us 2006 taxes Sign up to receive local and national tax news and more by email. Tax planning us 2006 taxes Just click on “subscriptions” above the search box on IRS. Tax planning us 2006 taxes gov and choose from a variety of options. Tax planning us 2006 taxes Phone. Tax planning us 2006 taxes   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax planning us 2006 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Tax planning us 2006 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax planning us 2006 taxes gov, or download the IRS2Go app. Tax planning us 2006 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax planning us 2006 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax planning us 2006 taxes Most VITA and TCE sites offer free electronic filing. Tax planning us 2006 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax planning us 2006 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax planning us 2006 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax planning us 2006 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax planning us 2006 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax planning us 2006 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax planning us 2006 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax planning us 2006 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax planning us 2006 taxes Note, the above information is for our automated hotline. Tax planning us 2006 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax planning us 2006 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax planning us 2006 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax planning us 2006 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Tax planning us 2006 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax planning us 2006 taxes You should receive your order within 10 business days. Tax planning us 2006 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax planning us 2006 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax planning us 2006 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax planning us 2006 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax planning us 2006 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax planning us 2006 taxes Walk-in. Tax planning us 2006 taxes   You can find a selection of forms, publications and services — in-person. Tax planning us 2006 taxes Products. Tax planning us 2006 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax planning us 2006 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax planning us 2006 taxes Services. Tax planning us 2006 taxes You can walk in to your local TAC for face-to-face tax help. Tax planning us 2006 taxes An employee can answer questions about your tax account or help you set up a payment plan. Tax planning us 2006 taxes Before visiting, use the Office Locator tool on IRS. Tax planning us 2006 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax planning us 2006 taxes Mail. Tax planning us 2006 taxes   You can send your order for forms, instructions, and publications to the address below. Tax planning us 2006 taxes You should receive a response within 10 business days after your request is received. Tax planning us 2006 taxes Internal Revenue Service 1201 N. Tax planning us 2006 taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Tax planning us 2006 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax planning us 2006 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax planning us 2006 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax planning us 2006 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax planning us 2006 taxes You face (or your business is facing) an immediate threat of adverse action. Tax planning us 2006 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax planning us 2006 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax planning us 2006 taxes Here's why we can help: TAS is an independent organization within the IRS. Tax planning us 2006 taxes Our advocates know how to work with the IRS. Tax planning us 2006 taxes Our services are free and tailored to meet your needs. Tax planning us 2006 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Tax planning us 2006 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax planning us 2006 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax planning us 2006 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax planning us 2006 taxes Prev  Up  Next   Home   More Online Publications
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IRS Charts a Path Forward with Immediate Actions

The IRS is outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS. The report released by Principal Deputy Commissioner Danny Werfel reflects important findings, aggressive actions and the next steps to help the IRS make improvements. Other documents give specific highlights of those findings and actions.

The following table represents the current status of recommended actions from the Treasury Inspector General for Tax Administration's (TIGTA) report on IRS's tax-exempt area. The status of the recommended actions will be updated monthly. Use the link in the Status column to view the historical updates for each recommendation.

Recommended Actions Status


All recommendations are closed as of Jan. 31, 2014. In Recommendation 7, we continue to report on the number of original backlog cases monthly until those cases are closed. Most recent update: March 24, 2004.

No. Recommendation Lead ECD Status*
1 Ensure that the memorandum requiring the Director, Rulings and Agreements, to approve all original entries and changes to criteria included on the BOLO listing prior to implementation be formalized in the appropriate Internal Revenue Manual. Director, Exempt Organizations

06/28/2013
09/30/2013

 

Completed
2 Develop procedures to better document the reason(s) applications are chosen for review by the team of specialists (e.g., evidence of specific political campaign intervention in the application file or specific reasons the EO function may have for choosing to review the application further based on past experience). Director, Exempt Organizations 09/30/2013 Completed
3 Develop training or workshops to be held before each election cycle including, but not limited to, the proper ways to identify applications that require review of political campaign intervention activities. Director, Exempt Organizations 01/31/2014 Completed
4 Develop a process for the Determinations Unit to formally request assistance from the Technical Unit and the Guidance Unit. The process should include actions to initiate, track, and monitor requests for assistance to ensure that requests are responded to timely. Director, Exempt Organizations

06/28/2013
01/31/2014

 

Completed
5 Develop guidance for specialists on how to process requests for tax-exempt status involving potentially significant political campaign intervention. This guidance should also be posted to the Internet to provide transparency to organizations on the application process. Director, Exempt Organizations

06/27/2013
01/31/2014

 

Completed
6 Develop training or workshops to be held before each election cycle including, but not limited to: a) what constitutes political campaign intervention versus general advocacy (including case examples) and b) the ability to refer for follow-up those organizations that may conduct activities in a future year which may cause them to lose their tax-exempt status. Director, Exempt Organizations 01/31/2014 Completed
7 Provide oversight to ensure that potential political cases, some of which have been in process for three years, are approved or denied expeditiously. Director, Exempt Organizations 01/31/2014 Completed
8 Recommend to IRS Chief Counsel and the Department of the Treasury that guidance on how to measure the “primary activity” of I.R.C. § 501(c)(4) social welfare organizations be included for consideration in the Department of the Treasury Priority Guidance Plan. Commissioner, Tax Exempt and Government Entities 05/03/2013 Completed
9 The Director, EO, should develop training or workshops to be held before each election cycle including, but not limited to, how to word questions in additional information request letters and what additional information should be requested. Director, Exempt Organizations 01/31/2014 Completed

* Green = On schedule; Yellow = Behind schedule; Red = Significant issues

 

Page Last Reviewed or Updated: 24-Mar-2014

The Tax Planning Us 2006 Taxes

Tax planning us 2006 taxes 2. Tax planning us 2006 taxes   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Tax planning us 2006 taxes Divorce and remarriage. Tax planning us 2006 taxes Annulled marriages. Tax planning us 2006 taxes Head of household or qualifying widow(er) with dependent child. Tax planning us 2006 taxes Considered married. Tax planning us 2006 taxes Same-sex marriage. Tax planning us 2006 taxes Spouse died during the year. Tax planning us 2006 taxes Married persons living apart. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes  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. Tax planning us 2006 taxes See Same-sex marriage under Marital Status, later. Tax planning us 2006 taxes Introduction This chapter helps you determine which filing status to use. Tax planning us 2006 taxes There are five filing statuses. Tax planning us 2006 taxes Single. Tax planning us 2006 taxes Married Filing Jointly. Tax planning us 2006 taxes Married Filing Separately. Tax planning us 2006 taxes Head of Household. Tax planning us 2006 taxes Qualifying Widow(er) With Dependent Child. Tax planning us 2006 taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. Tax planning us 2006 taxes 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). Tax planning us 2006 taxes You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Tax planning us 2006 taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Tax planning us 2006 taxes S. Tax planning us 2006 taxes Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Tax planning us 2006 taxes Unmarried persons. Tax planning us 2006 taxes   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 planning us 2006 taxes State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Tax planning us 2006 taxes Divorced persons. Tax planning us 2006 taxes   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Tax planning us 2006 taxes Divorce and remarriage. Tax planning us 2006 taxes   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 planning us 2006 taxes Annulled marriages. Tax planning us 2006 taxes    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 planning us 2006 taxes You must file Form 1040X, Amended U. Tax planning us 2006 taxes S. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes 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 planning us 2006 taxes If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Tax planning us 2006 taxes 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 planning us 2006 taxes Head of household or qualifying widow(er) with dependent child. Tax planning us 2006 taxes   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 planning us 2006 taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Tax planning us 2006 taxes Married persons. Tax planning us 2006 taxes   If you are considered married, you and your spouse can file a joint return or separate returns. Tax planning us 2006 taxes Considered married. Tax planning us 2006 taxes   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 planning us 2006 taxes You are married and living together as a married couple. Tax planning us 2006 taxes 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 planning us 2006 taxes You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Tax planning us 2006 taxes You are separated under an interlocutory (not final) decree of divorce. Tax planning us 2006 taxes Same-sex marriage. Tax planning us 2006 taxes   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. Tax planning us 2006 taxes 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 planning us 2006 taxes 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. Tax planning us 2006 taxes For more details, see Publication 501. Tax planning us 2006 taxes Spouse died during the year. Tax planning us 2006 taxes   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Tax planning us 2006 taxes   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 planning us 2006 taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Tax planning us 2006 taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Tax planning us 2006 taxes Your deceased spouse's filing status is married filing separately for that year. Tax planning us 2006 taxes Married persons living apart. Tax planning us 2006 taxes   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 planning us 2006 taxes If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Tax planning us 2006 taxes Also, your tax may be lower, and you may be able to claim the earned income credit. Tax planning us 2006 taxes See Head of Household , later. Tax planning us 2006 taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Tax planning us 2006 taxes To determine your marital status, see Marital Status , earlier. Tax planning us 2006 taxes Widow(er). Tax planning us 2006 taxes   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Tax planning us 2006 taxes You may, however, be able to use another filing status that will give you a lower tax. Tax planning us 2006 taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Tax planning us 2006 taxes How to file. Tax planning us 2006 taxes   You can file Form 1040. Tax planning us 2006 taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. Tax planning us 2006 taxes If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Tax planning us 2006 taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Tax planning us 2006 taxes Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Tax planning us 2006 taxes 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 planning us 2006 taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Tax planning us 2006 taxes You can file a joint return even if one of you had no income or deductions. Tax planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes You can choose the method that gives the two of you the lower combined tax. Tax planning us 2006 taxes How to file. Tax planning us 2006 taxes   If you file as married filing jointly, you can use Form 1040. Tax planning us 2006 taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Tax planning us 2006 taxes 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 planning us 2006 taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Tax planning us 2006 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Tax planning us 2006 taxes Spouse died. Tax planning us 2006 taxes   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 planning us 2006 taxes See Spouse died during the year under Marital Status, earlier, for more information. Tax planning us 2006 taxes   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 planning us 2006 taxes Divorced persons. Tax planning us 2006 taxes   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 planning us 2006 taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Tax planning us 2006 taxes Accounting period. Tax planning us 2006 taxes   Both of you must use the same accounting period, but you can use different accounting methods. Tax planning us 2006 taxes See Accounting Periods and Accounting Methods in chapter 1. Tax planning us 2006 taxes Joint responsibility. Tax planning us 2006 taxes   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax planning us 2006 taxes This means that if one spouse does not pay the tax due, the other may have to. Tax planning us 2006 taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Tax planning us 2006 taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Tax planning us 2006 taxes 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 planning us 2006 taxes Divorced taxpayer. Tax planning us 2006 taxes   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Tax planning us 2006 taxes 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 planning us 2006 taxes Relief from joint responsibility. Tax planning us 2006 taxes   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 planning us 2006 taxes You can ask for relief no matter how small the liability. Tax planning us 2006 taxes   There are three types of relief available. Tax planning us 2006 taxes Innocent spouse relief. Tax planning us 2006 taxes 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). Tax planning us 2006 taxes Equitable relief. Tax planning us 2006 taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Tax planning us 2006 taxes Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Tax planning us 2006 taxes Signing a joint return. Tax planning us 2006 taxes   For a return to be considered a joint return, both spouses generally must sign the return. Tax planning us 2006 taxes Spouse died before signing. Tax planning us 2006 taxes   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes Spouse away from home. Tax planning us 2006 taxes   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. Tax planning us 2006 taxes Injury or disease prevents signing. Tax planning us 2006 taxes   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). Tax planning us 2006 taxes ” Be sure to also sign in the space provided for your signature. Tax planning us 2006 taxes Attach a dated statement, signed by you, to the return. Tax planning us 2006 taxes 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 planning us 2006 taxes Signing as guardian of spouse. Tax planning us 2006 taxes   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Tax planning us 2006 taxes Spouse in combat zone. Tax planning us 2006 taxes   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 planning us 2006 taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Tax planning us 2006 taxes 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 planning us 2006 taxes Other reasons spouse cannot sign. Tax planning us 2006 taxes    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 planning us 2006 taxes Attach the power of attorney (or a copy of it) to your tax return. Tax planning us 2006 taxes You can use Form 2848, Power of Attorney and Declaration of Representative. Tax planning us 2006 taxes Nonresident alien or dual-status alien. Tax planning us 2006 taxes   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Tax planning us 2006 taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Tax planning us 2006 taxes S. Tax planning us 2006 taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Tax planning us 2006 taxes If you do file a joint return, you and your spouse are both treated as U. Tax planning us 2006 taxes S. Tax planning us 2006 taxes residents for the entire tax year. Tax planning us 2006 taxes See chapter 1 of Publication 519. Tax planning us 2006 taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. Tax planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes This can apply to you even if you are not divorced or legally separated. Tax planning us 2006 taxes 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 planning us 2006 taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Tax planning us 2006 taxes See Head of Household , later, for more information. Tax planning us 2006 taxes 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 planning us 2006 taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Tax planning us 2006 taxes This way you can make sure you are using the filing status that results in the lowest combined tax. Tax planning us 2006 taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Tax planning us 2006 taxes How to file. Tax planning us 2006 taxes   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Tax planning us 2006 taxes 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 planning us 2006 taxes You can file Form 1040. Tax planning us 2006 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Tax planning us 2006 taxes Select this filing status by checking the box on line 3 of either form. Tax planning us 2006 taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. Tax planning us 2006 taxes 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 planning us 2006 taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Tax planning us 2006 taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. Tax planning us 2006 taxes 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 planning us 2006 taxes   Your tax rate generally is higher than on a joint return. Tax planning us 2006 taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Tax planning us 2006 taxes 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). Tax planning us 2006 taxes 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 planning us 2006 taxes For more information about these expenses, the credit, and the exclusion, see chapter 32. Tax planning us 2006 taxes You cannot take the earned income credit. Tax planning us 2006 taxes You cannot take the exclusion or credit for adoption expenses in most cases. Tax planning us 2006 taxes 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 planning us 2006 taxes You cannot exclude any interest income from qualified U. Tax planning us 2006 taxes S. Tax planning us 2006 taxes savings bonds you used for higher education expenses. Tax planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax planning us 2006 taxes If your spouse itemizes deductions, you cannot claim the standard deduction. Tax planning us 2006 taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Tax planning us 2006 taxes Adjusted gross income (AGI) limits. Tax planning us 2006 taxes   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 planning us 2006 taxes Individual retirement arrangements (IRAs). Tax planning us 2006 taxes   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 planning us 2006 taxes Your deduction is reduced or eliminated if your income is more than a certain amount. Tax planning us 2006 taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. Tax planning us 2006 taxes For more information, see How Much Can You Deduct in chapter 17. Tax planning us 2006 taxes Rental activity losses. Tax planning us 2006 taxes   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 planning us 2006 taxes This is called a special allowance. Tax planning us 2006 taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Tax planning us 2006 taxes 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 planning us 2006 taxes See Limits on Rental Losses in chapter 9. Tax planning us 2006 taxes Community property states. Tax planning us 2006 taxes   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 planning us 2006 taxes See Publication 555. Tax planning us 2006 taxes 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 planning us 2006 taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Tax planning us 2006 taxes This does not include any extensions. Tax planning us 2006 taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Tax planning us 2006 taxes 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 planning us 2006 taxes Exception. Tax planning us 2006 taxes   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 planning us 2006 taxes The personal representative has 1 year from the due date of the return (including extensions) to make the change. Tax planning us 2006 taxes See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Tax planning us 2006 taxes Head of Household You may be able to file as head of household if you meet all the following requirements. Tax planning us 2006 taxes You are unmarried or “considered unmarried” on the last day of the year. Tax planning us 2006 taxes See Marital Status , earlier, and Considered Unmarried , later. Tax planning us 2006 taxes You paid more than half the cost of keeping up a home for the year. Tax planning us 2006 taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Tax planning us 2006 taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. Tax planning us 2006 taxes See Special rule for parent , later, under Qualifying Person. Tax planning us 2006 taxes 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 planning us 2006 taxes You will also receive a higher standard deduction than if you file as single or married filing separately. Tax planning us 2006 taxes Kidnapped child. Tax planning us 2006 taxes   A child may qualify you to file as head of household even if the child has been kidnapped. Tax planning us 2006 taxes For more information, see Publication 501. Tax planning us 2006 taxes How to file. Tax planning us 2006 taxes   If you file as head of household, you can use Form 1040. Tax planning us 2006 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Tax planning us 2006 taxes Indicate your choice of this filing status by checking the box on line 4 of either form. Tax planning us 2006 taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Tax planning us 2006 taxes 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 planning us 2006 taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax planning us 2006 taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). Tax planning us 2006 taxes You paid more than half the cost of keeping up your home for the tax year. Tax planning us 2006 taxes Your spouse did not live in your home during the last 6 months of the tax year. Tax planning us 2006 taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax planning us 2006 taxes See Temporary absences , under Qualifying Person, later. Tax planning us 2006 taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax planning us 2006 taxes (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Tax planning us 2006 taxes ) You must be able to claim an exemption for the child. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Tax planning us 2006 taxes 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 planning us 2006 taxes See Publication 555 for more information. Tax planning us 2006 taxes Nonresident alien spouse. Tax planning us 2006 taxes   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 planning us 2006 taxes However, your spouse is not a qualifying person for head of household purposes. Tax planning us 2006 taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Tax planning us 2006 taxes Choice to treat spouse as resident. Tax planning us 2006 taxes   You are considered married if you choose to treat your spouse as a resident alien. Tax planning us 2006 taxes See Publication 519. Tax planning us 2006 taxes 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 planning us 2006 taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Tax planning us 2006 taxes Worksheet 2-1. Tax planning us 2006 taxes 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 planning us 2006 taxes Costs you include. Tax planning us 2006 taxes   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 planning us 2006 taxes   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 planning us 2006 taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Tax planning us 2006 taxes Costs you do not include. Tax planning us 2006 taxes   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Tax planning us 2006 taxes 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 planning us 2006 taxes Qualifying Person See Table 2-1 to see who is a qualifying person. Tax planning us 2006 taxes Any person not described in Table 2-1 is not a qualifying person. Tax planning us 2006 taxes Table 2-1. Tax planning us 2006 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Tax planning us 2006 taxes See the text of this chapter for the other requirements you must meet to claim head of household filing status. Tax planning us 2006 taxes IF the person is your . Tax planning us 2006 taxes . Tax planning us 2006 taxes . Tax planning us 2006 taxes   AND . Tax planning us 2006 taxes . Tax planning us 2006 taxes . Tax planning us 2006 taxes   THEN that person is . Tax planning us 2006 taxes . Tax planning us 2006 taxes . Tax planning us 2006 taxes 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 planning us 2006 taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. Tax planning us 2006 taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Tax planning us 2006 taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Tax planning us 2006 taxes 6   you cannot claim an exemption for him or her   not a qualifying person. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes   he or she did not live with you more than half the year   not a qualifying person. Tax planning us 2006 taxes   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. Tax planning us 2006 taxes   you cannot claim an exemption for him or her   not a qualifying person. Tax planning us 2006 taxes 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax planning us 2006 taxes 2The term “qualifying child” is defined in chapter 3. Tax planning us 2006 taxes Note. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes 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 planning us 2006 taxes 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. Tax planning us 2006 taxes 4The term “ qualifying relative ” is defined in chapter 3. Tax planning us 2006 taxes 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax planning us 2006 taxes See Multiple Support Agreement in chapter 3. Tax planning us 2006 taxes 6See Special rule for parent . Tax planning us 2006 taxes Example 1—child. Tax planning us 2006 taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. Tax planning us 2006 taxes 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 planning us 2006 taxes 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. Tax planning us 2006 taxes Example 2—child who is not qualifying person. Tax planning us 2006 taxes 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 planning us 2006 taxes Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Tax planning us 2006 taxes Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Tax planning us 2006 taxes As a result, he is not your qualifying person for head of household purposes. Tax planning us 2006 taxes Example 3—girlfriend. Tax planning us 2006 taxes Your girlfriend lived with you all year. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes See Table 2-1. Tax planning us 2006 taxes Example 4—girlfriend's child. Tax planning us 2006 taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Tax planning us 2006 taxes 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). Tax planning us 2006 taxes As a result, he is not your qualifying person for head of household purposes. Tax planning us 2006 taxes Home of qualifying person. Tax planning us 2006 taxes   Generally, the qualifying person must live with you for more than half of the year. Tax planning us 2006 taxes Special rule for parent. Tax planning us 2006 taxes   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 planning us 2006 taxes However, you must be able to claim an exemption for your father or mother. Tax planning us 2006 taxes 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 planning us 2006 taxes   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 planning us 2006 taxes Death or birth. Tax planning us 2006 taxes   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. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes If the individual is anyone else, see Publication 501. Tax planning us 2006 taxes Temporary absences. Tax planning us 2006 taxes   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 planning us 2006 taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. Tax planning us 2006 taxes You must continue to keep up the home during the absence. Tax planning us 2006 taxes 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 planning us 2006 taxes The year of death is the last year for which you can file jointly with your deceased spouse. Tax planning us 2006 taxes See Married Filing Jointly , earlier. Tax planning us 2006 taxes 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 planning us 2006 taxes 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 planning us 2006 taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Tax planning us 2006 taxes It does not entitle you to file a joint return. Tax planning us 2006 taxes How to file. Tax planning us 2006 taxes   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Tax planning us 2006 taxes 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 planning us 2006 taxes Check the box on line 5 of either form. Tax planning us 2006 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Tax planning us 2006 taxes Eligibility rules. Tax planning us 2006 taxes   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Tax planning us 2006 taxes You were entitled to file a joint return with your spouse for the year your spouse died. Tax planning us 2006 taxes It does not matter whether you actually filed a joint return. Tax planning us 2006 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Tax planning us 2006 taxes You have a child or stepchild for whom you can claim an exemption. Tax planning us 2006 taxes This does not include a foster child. Tax planning us 2006 taxes This child lived in your home all year, except for temporary absences. Tax planning us 2006 taxes See Temporary absences , earlier, under Head of Household. Tax planning us 2006 taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Tax planning us 2006 taxes You paid more than half the cost of keeping up a home for the year. Tax planning us 2006 taxes See Keeping Up a Home , earlier, under Head of Household. Tax planning us 2006 taxes Example. Tax planning us 2006 taxes John's wife died in 2011. Tax planning us 2006 taxes John has not remarried. Tax planning us 2006 taxes 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. Tax planning us 2006 taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. Tax planning us 2006 taxes For 2012 and 2013, he can file as qualifying widower with a dependent child. Tax planning us 2006 taxes After 2013 he can file as head of household if he qualifies. Tax planning us 2006 taxes Death or birth. Tax planning us 2006 taxes    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 planning us 2006 taxes 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 planning us 2006 taxes Kidnapped child. Tax planning us 2006 taxes   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Tax planning us 2006 taxes See Publication 501. Tax planning us 2006 taxes    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Tax planning us 2006 taxes Prev  Up  Next   Home   More Online Publications