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Www myfreetaxes com tampa Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Form 1040A filers. Www myfreetaxes com tampa Form 1040 filers. Www myfreetaxes com tampa More information. Www myfreetaxes com tampa Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Www myfreetaxes com tampa Taxpayer identification numbers for aliens. Www myfreetaxes com tampa Taxpayer identification numbers for adoptees. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa S. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa For details, see Table 1 and Table 2. Www myfreetaxes com tampa You also must file if one of the situations described in Table 3 applies. Www myfreetaxes com tampa The filing requirements apply even if you owe no tax. Www myfreetaxes com tampa Table 1. Www myfreetaxes com tampa 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa AND at the end of 2013 you were. Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa * THEN file a return if your gross income was at least. Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa ** 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. Www myfreetaxes com tampa ** 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). Www myfreetaxes com tampa 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). Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Www myfreetaxes com tampa Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa *** 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. Www myfreetaxes com tampa You may have to pay a penalty if you are required to file a return but fail to do so. Www myfreetaxes com tampa If you willfully fail to file a return, you may be subject to criminal prosecution. Www myfreetaxes com tampa For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Www myfreetaxes com tampa Gross income. Www myfreetaxes com tampa    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa For a list of community property states, see Community property states under Married Filing Separately, later. Www myfreetaxes com tampa Self-employed persons. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa In either case, you must add any income from investments and from incidental or outside operations or sources. Www myfreetaxes com tampa    You must file Form 1040 if you owe any self-employment tax. Www myfreetaxes com tampa Filing status. Www myfreetaxes com tampa    Your filing status generally depends on whether you are single or married. Www myfreetaxes com tampa Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Www myfreetaxes com tampa Filing status is discussed in detail later in this publication. Www myfreetaxes com tampa Age. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa For 2013, you are 65 or older if you were born before January 2, 1949. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Dependents should see Table 2 instead. Www myfreetaxes com tampa Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Www myfreetaxes com tampa You are the surviving spouse, executor, administrator, or legal representative. Www myfreetaxes com tampa The decedent met the filing requirements described in this publication at the time of his or her death. Www myfreetaxes com tampa For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Www myfreetaxes com tampa Table 2. Www myfreetaxes com tampa 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Www myfreetaxes com tampa If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Www myfreetaxes com tampa  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Www myfreetaxes com tampa It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Www myfreetaxes com tampa Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Www myfreetaxes com tampa Gross income is the total of your unearned and earned income. Www myfreetaxes com tampa If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Www myfreetaxes com tampa For details, see Exemptions for Dependents. Www myfreetaxes com tampa Single dependents—Were you either age 65 or older or blind? □ No. Www myfreetaxes com tampa You must file a return if any of the following apply. Www myfreetaxes com tampa Your unearned income was more than $1,000. Www myfreetaxes com tampa Your earned income was more than $6,100. Www myfreetaxes com tampa Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Www myfreetaxes com tampa     □ Yes. Www myfreetaxes com tampa You must file a return if any of the following apply. Www myfreetaxes com tampa Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Www myfreetaxes com tampa Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Www myfreetaxes com tampa 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). Www myfreetaxes com tampa     Married dependents—Were you either age 65 or older or blind? □ No. Www myfreetaxes com tampa You must file a return if any of the following apply. Www myfreetaxes com tampa Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www myfreetaxes com tampa Your unearned income was more than $1,000. Www myfreetaxes com tampa Your earned income was more than $6,100. Www myfreetaxes com tampa Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Www myfreetaxes com tampa     □ Yes. Www myfreetaxes com tampa You must file a return if any of the following apply. Www myfreetaxes com tampa Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www myfreetaxes com tampa Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Www myfreetaxes com tampa Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Www myfreetaxes com tampa 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). Www myfreetaxes com tampa     U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Citizens and Resident Aliens Abroad. Www myfreetaxes com tampa Residents of Puerto Rico If you are a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa income tax return for any year in which you meet the income requirements. Www myfreetaxes com tampa This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Www myfreetaxes com tampa If you are a bona fide resident of Puerto Rico for the whole year, your U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa gross income does not include income from sources within Puerto Rico. Www myfreetaxes com tampa It does, however, include any income you received for your services as an employee of the United States or any U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa agency. Www myfreetaxes com tampa If you receive income from Puerto Rican sources that is not subject to U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa income tax return. Www myfreetaxes com tampa For more information, see Publication 570, Tax Guide for Individuals With Income From U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Possessions. Www myfreetaxes com tampa Individuals With Income From U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Virgin Islands, special rules may apply when determining whether you must file a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa federal income tax return. Www myfreetaxes com tampa In addition, you may have to file a return with the individual possession government. Www myfreetaxes com tampa See Publication 570 for more information. Www myfreetaxes com tampa Dependents A person who is a dependent may still have to file a return. Www myfreetaxes com tampa It depends on his or her earned income, unearned income, and gross income. Www myfreetaxes com tampa For details, see Table 2. Www myfreetaxes com tampa A dependent must also file if one of the situations described in Table 3 applies. Www myfreetaxes com tampa Responsibility of parent. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa ” Earned income. Www myfreetaxes com tampa    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Www myfreetaxes com tampa Child's earnings. Www myfreetaxes com tampa    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Www myfreetaxes com tampa This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Www myfreetaxes com tampa But if the child does not pay the tax due on this income, the parent is liable for the tax. Www myfreetaxes com tampa Unearned income. Www myfreetaxes com tampa    Unearned income includes income such as interest, dividends, and capital gains. Www myfreetaxes com tampa Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Www myfreetaxes com tampa Election to report child's unearned income on parent's return. Www myfreetaxes com tampa    You may be able to include your child's interest and dividend income on your tax return. Www myfreetaxes com tampa If you do this, your child will not have to file a return. Www myfreetaxes com tampa To make this election, all of the following conditions must be met. Www myfreetaxes com tampa Your child was under age 19 (or under age 24 if a student) at the end of 2013. Www myfreetaxes com tampa (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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Www myfreetaxes com tampa The interest and dividend income was less than $10,000. Www myfreetaxes com tampa Your child is required to file a return for 2013 unless you make this election. Www myfreetaxes com tampa Your child does not file a joint return for 2013. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa No federal income tax was withheld from your child's income under the backup withholding rules. Www myfreetaxes com tampa You are the parent whose return must be used when making the election to report your child's unearned income. Www myfreetaxes com tampa   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa See Table 3 for those other situations when you must file. Www myfreetaxes com tampa Table 3. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 1. Www myfreetaxes com tampa You owe any special taxes, including any of the following. Www myfreetaxes com tampa   a. Www myfreetaxes com tampa Alternative minimum tax. Www myfreetaxes com tampa (See Form 6251. Www myfreetaxes com tampa )   b. Www myfreetaxes com tampa Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Www myfreetaxes com tampa (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Www myfreetaxes com tampa ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Www myfreetaxes com tampa   c. Www myfreetaxes com tampa 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). Www myfreetaxes com tampa   d. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Www myfreetaxes com tampa )   e. Www myfreetaxes com tampa Household employment taxes. Www myfreetaxes com tampa But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Www myfreetaxes com tampa   f. Www myfreetaxes com tampa Recapture taxes. Www myfreetaxes com tampa (See the Form 1040 instructions for lines 44, 59b, and 60. Www myfreetaxes com tampa ) 2. Www myfreetaxes com tampa You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Www myfreetaxes com tampa 3. Www myfreetaxes com tampa You had net earnings from self-employment of at least $400. Www myfreetaxes com tampa (See Schedule SE (Form 1040) and its instructions. Www myfreetaxes com tampa ) 4. Www myfreetaxes com tampa You had wages of $108. Www myfreetaxes com tampa 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Www myfreetaxes com tampa (See Schedule SE (Form 1040) and its instructions. Www myfreetaxes com tampa ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Www myfreetaxes com tampa For example, you should file if one of the following applies. Www myfreetaxes com tampa You had income tax withheld from your pay. Www myfreetaxes com tampa You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Www myfreetaxes com tampa You qualify for the earned income credit. Www myfreetaxes com tampa See Publication 596, Earned Income Credit (EIC), for more information. Www myfreetaxes com tampa You qualify for the additional child tax credit. Www myfreetaxes com tampa See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Www myfreetaxes com tampa You qualify for the refundable American opportunity education credit. Www myfreetaxes com tampa See Form 8863, Education Credits. Www myfreetaxes com tampa You qualify for the health coverage tax credit. Www myfreetaxes com tampa For information about this credit, see Form 8885, Health Coverage Tax Credit. Www myfreetaxes com tampa You qualify for the credit for federal tax on fuels. Www myfreetaxes com tampa See Form 4136, Credit for Federal Tax Paid on Fuels. Www myfreetaxes com tampa Form 1099-B received. Www myfreetaxes com tampa    Even if you are not required to file a return, you should consider filing if all of the following apply. Www myfreetaxes com tampa You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Box 3 of Form 1099-B (or substitute statement) is blank. Www myfreetaxes com tampa In this case, filing a return may keep you from getting a notice from the IRS. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Www myfreetaxes com tampa There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Www myfreetaxes com tampa If more than one filing status applies to you, choose the one that will give you the lowest tax. Www myfreetaxes com tampa Marital Status In general, your filing status depends on whether you are considered unmarried or married. Www myfreetaxes com tampa Unmarried persons. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Www myfreetaxes com tampa Divorced persons. Www myfreetaxes com tampa    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Www myfreetaxes com tampa Divorce and remarriage. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Annulled marriages. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Head of household or qualifying widow(er) with dependent child. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Www myfreetaxes com tampa Married persons. Www myfreetaxes com tampa    If you are considered married, you and your spouse can file a joint return or separate returns. Www myfreetaxes com tampa Considered married. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa You are married and living together. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Www myfreetaxes com tampa You are separated under an interlocutory (not final) decree of divorce. Www myfreetaxes com tampa Same-sex marriage. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa territories and possessions. Www myfreetaxes com tampa It means any domestic jurisdiction that has the legal authority to sanction marriages. Www myfreetaxes com tampa The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Www myfreetaxes com tampa   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Www myfreetaxes com tampa gov. Www myfreetaxes com tampa Spouse died during the year. Www myfreetaxes com tampa    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Www myfreetaxes com tampa   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Www myfreetaxes com tampa For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Www myfreetaxes com tampa   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Www myfreetaxes com tampa Your deceased spouse's filing status is married filing separately for that year. Www myfreetaxes com tampa Married persons living apart. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Www myfreetaxes com tampa Also, your tax may be lower, and you may be able to claim the earned income credit. Www myfreetaxes com tampa See Head of Household , later. Www myfreetaxes com tampa Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Www myfreetaxes com tampa To determine your marital status, see Marital Status , earlier. Www myfreetaxes com tampa Widow(er). Www myfreetaxes com tampa    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Www myfreetaxes com tampa You may, however, be able to use another filing status that will give you a lower tax. Www myfreetaxes com tampa See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Www myfreetaxes com tampa How to file. Www myfreetaxes com tampa    You can file Form 1040. Www myfreetaxes com tampa If you have taxable income of less than $100,000, you may be able to file Form 1040A. Www myfreetaxes com tampa If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Www myfreetaxes com tampa If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Www myfreetaxes com tampa Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Www myfreetaxes com tampa You can file a joint return even if one of you had no income or deductions. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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). Www myfreetaxes com tampa You can choose the method that gives the two of you the lower combined tax. Www myfreetaxes com tampa How to file. Www myfreetaxes com tampa    If you file as married filing jointly, you can use Form 1040. Www myfreetaxes com tampa If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Www myfreetaxes com tampa Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Www myfreetaxes com tampa Spouse died. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa See Spouse died during the year , under Married persons, earlier. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa Divorced persons. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Www myfreetaxes com tampa Accounting period. Www myfreetaxes com tampa    Both of you must use the same accounting period, but you can use different accounting methods. Www myfreetaxes com tampa Joint responsibility. Www myfreetaxes com tampa    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Www myfreetaxes com tampa This means that if one spouse does not pay the tax due, the other may have to. Www myfreetaxes com tampa Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Www myfreetaxes com tampa One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa Divorced taxpayer. Www myfreetaxes com tampa    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Relief from joint responsibility. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa You can ask for relief no matter how small the liability. Www myfreetaxes com tampa   There are three types of relief available. Www myfreetaxes com tampa Innocent spouse relief. Www myfreetaxes com tampa 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). Www myfreetaxes com tampa Equitable relief. Www myfreetaxes com tampa    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Www myfreetaxes com tampa Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Www myfreetaxes com tampa Signing a joint return. Www myfreetaxes com tampa    For a return to be considered a joint return, both spouses generally must sign the return. Www myfreetaxes com tampa Spouse died before signing. Www myfreetaxes com tampa    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Spouse away from home. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Injury or disease prevents signing. Www myfreetaxes com tampa    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). Www myfreetaxes com tampa ” Be sure to also sign in the space provided for your signature. Www myfreetaxes com tampa Attach a dated statement, signed by you, to the return. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Signing as guardian of spouse. Www myfreetaxes com tampa    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Www myfreetaxes com tampa Spouse in combat zone. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Other reasons spouse cannot sign. Www myfreetaxes com tampa    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). Www myfreetaxes com tampa Attach the power of attorney (or a copy of it) to your tax return. Www myfreetaxes com tampa You can use Form 2848. Www myfreetaxes com tampa Nonresident alien or dual-status alien. Www myfreetaxes com tampa    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Www myfreetaxes com tampa However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Www myfreetaxes com tampa If you do file a joint return, you and your spouse are both treated as U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa residents for the entire tax year. Www myfreetaxes com tampa See chapter 1 of Publication 519. Www myfreetaxes com tampa Married Filing Separately You can choose married filing separately as your filing status if you are married. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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 ). Www myfreetaxes com tampa This can apply to you even if you are not divorced or legally separated. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Www myfreetaxes com tampa See Head of Household , later, for more information. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Www myfreetaxes com tampa This way you can make sure you are using the filing status that results in the lowest combined tax. Www myfreetaxes com tampa When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Www myfreetaxes com tampa How to file. Www myfreetaxes com tampa    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa   You can file Form 1040. Www myfreetaxes com tampa If your taxable income is less than $100,000, you may be able to file Form 1040A. Www myfreetaxes com tampa Select this filing status by checking the box on line 3 of either form. Www myfreetaxes com tampa Enter your spouse's full name and SSN or ITIN in the spaces provided. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Www myfreetaxes com tampa Special Rules If you choose married filing separately as your filing status, the following special rules apply. Www myfreetaxes com tampa Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Www myfreetaxes com tampa Your tax rate generally is higher than on a joint return. Www myfreetaxes com tampa Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Www myfreetaxes com tampa 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). Www myfreetaxes com tampa 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. Www myfreetaxes com tampa See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Www myfreetaxes com tampa You cannot take the earned income credit. Www myfreetaxes com tampa You cannot take the exclusion or credit for adoption expenses in most cases. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You cannot exclude any interest income from qualified U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa savings bonds you used for higher education expenses. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Www myfreetaxes com tampa If your spouse itemizes deductions, you cannot claim the standard deduction. Www myfreetaxes com tampa If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Www myfreetaxes com tampa Adjusted gross income (AGI) limits. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Individual retirement arrangements (IRAs). Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Your deduction is reduced or eliminated if your income is more than a certain amount. Www myfreetaxes com tampa This amount is much lower for married individuals who file separately and lived together at any time during the year. Www myfreetaxes com tampa For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Www myfreetaxes com tampa Rental activity losses. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa This is called a special allowance. Www myfreetaxes com tampa However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Www myfreetaxes com tampa Community property states. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa See Publication 555, Community Property. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Www myfreetaxes com tampa This does not include any extensions. Www myfreetaxes com tampa A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Exception. Www myfreetaxes com tampa    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Www myfreetaxes com tampa The personal representative has 1 year from the due date (including extensions) of the return to make the change. Www myfreetaxes com tampa See Publication 559 for more information on filing income tax returns for a decedent. Www myfreetaxes com tampa Head of Household You may be able to file as head of household if you meet all the following requirements. Www myfreetaxes com tampa You are unmarried or considered unmarried on the last day of the year. Www myfreetaxes com tampa See Marital Status , earlier, and Considered Unmarried , later. Www myfreetaxes com tampa You paid more than half the cost of keeping up a home for the year. Www myfreetaxes com tampa A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Www myfreetaxes com tampa However, if the qualifying person is your dependent parent, he or she does not have to live with you. Www myfreetaxes com tampa See Special rule for parent , later, under Qualifying Person. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You will also receive a higher standard deduction than if you file as single or married filing separately. Www myfreetaxes com tampa How to file. Www myfreetaxes com tampa    If you file as head of household, you can use Form 1040. Www myfreetaxes com tampa If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Www myfreetaxes com tampa Indicate your choice of this filing status by checking the box on line 4 of either form. Www myfreetaxes com tampa Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Www myfreetaxes com tampa Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Www myfreetaxes com tampa You are considered unmarried on the last day of the tax year if you meet all the following tests. Www myfreetaxes com tampa You file a separate return (defined earlier under Joint Return After Separate Returns ). Www myfreetaxes com tampa You paid more than half the cost of keeping up your home for the tax year. Www myfreetaxes com tampa Your spouse did not live in your home during the last 6 months of the tax year. Www myfreetaxes com tampa Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Www myfreetaxes com tampa See Temporary absences , later. Www myfreetaxes com tampa Your home was the main home of your child, stepchild, or foster child for more than half the year. Www myfreetaxes com tampa (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Www myfreetaxes com tampa ) You must be able to claim an exemption for the child. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Www myfreetaxes com tampa 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. Www myfreetaxes com tampa See Publication 555 for more information. Www myfreetaxes com tampa Nonresident alien spouse. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa However, your spouse is not a qualifying person for head of household purposes. Www myfreetaxes com tampa You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Www myfreetaxes com tampa Choice to treat spouse as resident. Www myfreetaxes com tampa    You are considered married if you choose to treat your spouse as a resident alien. Www myfreetaxes com tampa See chapter 1 of Publication 519. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Www myfreetaxes com tampa Worksheet 1. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Costs you include. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Www myfreetaxes com tampa Costs you do not include. Www myfreetaxes com tampa    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Qualifying Person See Table 4 to see who is a qualifying person. Www myfreetaxes com tampa Any person not described in Table 4 is not a qualifying person. Www myfreetaxes com tampa Example 1—child. Www myfreetaxes com tampa Your unmarried son lived with you all year and was 18 years old at the end of the year. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Example 2—child who is not qualifying person. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Www myfreetaxes com tampa Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Www myfreetaxes com tampa As a result, he is not your qualifying person for head of household purposes. Www myfreetaxes com tampa Example 3—girlfriend. Www myfreetaxes com tampa Your girlfriend lived with you all year. Www myfreetaxes com tampa 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 . Www myfreetaxes com tampa See Table 4. Www myfreetaxes com tampa Example 4—girlfriend's child. Www myfreetaxes com tampa The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Www myfreetaxes com tampa 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). Www myfreetaxes com tampa As a result, he is not your qualifying person for head of household purposes. Www myfreetaxes com tampa Home of qualifying person. Www myfreetaxes com tampa    Generally, the qualifying person must live with you for more than half of the year. Www myfreetaxes com tampa Special rule for parent. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa However, you must be able to claim an exemption for your father or mother. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa Death or birth. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Www myfreetaxes com tampa Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Example. Www myfreetaxes com tampa You are unmarried. Www myfreetaxes com tampa Your mother, for whom you can claim an exemption, lived in an apartment by herself. Www myfreetaxes com tampa She died on September 2. Www myfreetaxes com tampa The cost of the upkeep of her apartment for the year until her death was $6,000. Www myfreetaxes com tampa You paid $4,000 and your brother paid $2,000. Www myfreetaxes com tampa Your brother made no other payments towards your mother's support. Www myfreetaxes com tampa Your mother had no income. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Temporary absences. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa It must be reasonable to assume the absent person will return to the home after the temporary absence. Www myfreetaxes com tampa You must continue to keep up the home during the absence. Www myfreetaxes com tampa Kidnapped child. Www myfreetaxes com tampa    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Www myfreetaxes com tampa You can claim head of household filing status if all the following statements are true. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Www myfreetaxes com tampa You would have qualified for head of household filing status if the child had not been kidnapped. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa The year of death is the last year for which you can file jointly with your deceased spouse. Www myfreetaxes com tampa See Married Filing Jointly , earlier. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa The rules for using this filing status are explained in detail here. Www myfreetaxes com tampa This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Www myfreetaxes com tampa It does not entitle you to file a joint return. Www myfreetaxes com tampa How to file. Www myfreetaxes com tampa    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Www myfreetaxes com tampa If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Www myfreetaxes com tampa Check the box on line 5 of either form. Www myfreetaxes com tampa Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Www myfreetaxes com tampa Table 4. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa IF the person is your . Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa   AND . Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa   THEN that person is . Www myfreetaxes com tampa . Www myfreetaxes com tampa . Www myfreetaxes com tampa 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. Www myfreetaxes com tampa   he or she is married and you can claim an exemption for him or her   a qualifying person. Www myfreetaxes com tampa   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Www myfreetaxes com tampa 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Www myfreetaxes com tampa 6   you cannot claim an exemption for him or her   not a qualifying person. Www myfreetaxes com tampa qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Www myfreetaxes com tampa   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. Www myfreetaxes com tampa   he or she did not live with you more than half the year   not a qualifying person. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa   you cannot claim an exemption for him or her   not a qualifying person. Www myfreetaxes com tampa 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Www myfreetaxes com tampa 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Www myfreetaxes com tampa 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Www myfreetaxes com tampa See Multiple Support Agreement . Www myfreetaxes com tampa 6 See Special rule for parent . Www myfreetaxes com tampa Eligibility rules. Www myfreetaxes com tampa    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Www myfreetaxes com tampa You were entitled to file a joint return with your spouse for the year your spouse died. Www myfreetaxes com tampa It does not matter whether you actually filed a joint return. Www myfreetaxes com tampa Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Www myfreetaxes com tampa You have a child or stepchild for whom you can claim an exemption. Www myfreetaxes com tampa This does not include a foster child. Www myfreetaxes com tampa This child lived in your home all year, except for temporary absences. Www myfreetaxes com tampa See Temporary absences , earlier, under Head of Household. Www myfreetaxes com tampa There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Www myfreetaxes com tampa You paid more than half the cost of keeping up a home for the year. Www myfreetaxes com tampa See Keeping Up a Home , earlier, under Head of Household. Www myfreetaxes com tampa Example. Www myfreetaxes com tampa John's wife died in 2011. Www myfreetaxes com tampa John has not remarried. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa For 2011 he was entitled to file a joint return for himself and his deceased wife. Www myfreetaxes com tampa For 2012 and 2013, he can file as a qualifying widower with a dependent child. Www myfreetaxes com tampa After 2013, he can file as head of household if he qualifies. Www myfreetaxes com tampa Death or birth. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Kidnapped child. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Www myfreetaxes com tampa You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Www myfreetaxes com tampa As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Www myfreetaxes com tampa Exemptions Exemptions reduce your taxable income. Www myfreetaxes com tampa You can deduct $3,900 for each exemption you claim in 2013. Www myfreetaxes com tampa If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Www myfreetaxes com tampa But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Www myfreetaxes com tampa See Phaseout of Exemptions , later. Www myfreetaxes com tampa Types of exemptions. Www myfreetaxes com tampa    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). Www myfreetaxes com tampa While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Www myfreetaxes com tampa Dependent cannot claim a personal exemption. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa How to claim exemptions. Www myfreetaxes com tampa    How you claim an exemption on your tax return depends on which form you file. Www myfreetaxes com tampa Form 1040EZ filers. Www myfreetaxes com tampa    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Www myfreetaxes com tampa Form 1040A filers. Www myfreetaxes com tampa    If you file Form 1040A, complete lines 6a through 6d. Www myfreetaxes com tampa The total number of exemptions you can claim is the total in the box on line 6d. Www myfreetaxes com tampa Also complete line 26. Www myfreetaxes com tampa Form 1040 filers. Www myfreetaxes com tampa    If you file Form 1040, complete lines 6a through 6d. Www myfreetaxes com tampa The total number of exemptions you can claim is the total in the box on line 6d. Www myfreetaxes com tampa Also complete line 42. Www myfreetaxes com tampa If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Www myfreetaxes com tampa U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen or resident alien. Www myfreetaxes com tampa    If you are a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen, U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa resident alien, U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Www myfreetaxes com tampa Nonresident aliens. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa You cannot claim exemptions for a spouse or dependents. Www myfreetaxes com tampa   These restrictions do not apply if you are a nonresident alien married to a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen or resident alien and have chosen to be treated as a resident of the United States. Www myfreetaxes com tampa More information. Www myfreetaxes com tampa    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Www myfreetaxes com tampa Dual-status taxpayers. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Personal Exemptions You are generally allowed one exemption for yourself. Www myfreetaxes com tampa If you are married, you may be allowed one exemption for your spouse. Www myfreetaxes com tampa These are called personal exemptions. Www myfreetaxes com tampa Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Your Spouse's Exemption Your spouse is never considered your dependent. Www myfreetaxes com tampa Joint return. Www myfreetaxes com tampa    On a joint return, you can claim one exemption for yourself and one for your spouse. Www myfreetaxes com tampa Separate return. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa This is true even if the other taxpayer does not actually claim your spouse as a dependent. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa S. Www myfreetaxes com tampa tax purposes and satisfy the other conditions listed above. Www myfreetaxes com tampa Head of household. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Www myfreetaxes com tampa Death of spouse. Www myfreetaxes com tampa    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 . Www myfreetaxes com tampa 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 . Www myfreetaxes com tampa   If you remarried during the year, you cannot take an exemption for your deceased spouse. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Www myfreetaxes com tampa Divorced or separated spouse. Www myfreetaxes com tampa    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Www myfreetaxes com tampa This rule applies even if you provided all of your former spouse's support. Www myfreetaxes com tampa Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Www myfreetaxes com tampa You can claim an exemption for a dependent even if your dependent files a return. Www myfreetaxes com tampa The term “dependent” means: A qualifying child, or A qualifying relative. Www myfreetaxes com tampa The terms “ qualifying child ” and “ qualifying relative ” are defined later. Www myfreetaxes com tampa You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Www myfreetaxes com tampa Dependent taxpayer test. Www myfreetaxes com tampa Joint return test. Www myfreetaxes com tampa Citizen or resident test. Www myfreetaxes com tampa These three tests are explained in detail later. Www myfreetaxes com tampa All the requirements for claiming an exemption for a dependent are summarized in Table 5. Www myfreetaxes com tampa Table 5. Www myfreetaxes com tampa Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Www myfreetaxes com tampa For details, see the rest of this publication. Www myfreetaxes com tampa You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa   You cannot claim a person as a dependent unless that person is a U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa citizen, U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa resident alien, U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa national, or a resident of Canada or Mexico. Www myfreetaxes com tampa 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa   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. Www myfreetaxes com tampa   The child must have lived with you for more than half of the year. Www myfreetaxes com tampa 2  The child must not have provided more than half of his or her own support for the year. Www myfreetaxes com tampa   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). Www myfreetaxes com tampa  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. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa The person cannot be your qualifying child or the qualifying child of any other taxpayer. Www myfreetaxes com tampa   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). Www myfreetaxes com tampa   The person's gross income for the year must be less than $3,900. Www myfreetaxes com tampa 3  You must provide more than half of the person's total support for the year. Www myfreetaxes com tampa 4  1 There is an exception for certain adopted children. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa 3 There is an exception if the person is disabled and has income from a sheltered workshop. Www myfreetaxes com tampa 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Www myfreetaxes com tampa Dependent not allowed a personal exemption. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa This is true even if you do not claim the dependent's exemption on your return. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Housekeepers, maids, or servants. Www myfreetaxes com tampa    If these people work for you, you cannot claim exemptions for them. Www myfreetaxes com tampa Child tax credit. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Www myfreetaxes com tampa Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Www myfreetaxes com tampa Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Www myfreetaxes com tampa Exception. Www myfreetaxes com tampa    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. Www myfreetaxes com tampa Example 1—child files joint return. Www myfreetaxes com tampa You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Www myfreetaxes com tampa He earned $25,000 for the year. Www myfreetaxes com tampa The couple files a joint return. Www myfreetaxes com tampa You cannot take an exemption for your daughter. Www myfreetaxes com tampa Example 2—child files joint return only as claim for refund of withheld tax. Www myfreetaxes com tampa Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Www myfreetaxes com tampa Neither is required to file a tax return. Www myfreetaxes com tampa They do not have a child. Www myfreetaxes com tampa Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa You can claim exemptions for each of them if all the other tests to do so are met. Www myfreetaxes com tampa Example 3—child files joint return to claim American opportunity credit. Www myfreetaxes com tampa The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Www myfreetaxes com tampa He and his wife are not required to file a tax return. Www myfreetaxes com tampa However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Www myfreetaxes com tampa 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
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Www myfreetaxes com tampa Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Www myfreetaxes com tampa Tax questions. Www myfreetaxes com tampa Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/pub929. Www myfreetaxes com tampa Reminders Social security number (SSN). Www myfreetaxes com tampa  Dependents who are required to file a tax return must have an SSN. Www myfreetaxes com tampa To apply for an SSN, file Form SS-5 with the Social Security Administration. Www myfreetaxes com tampa You can go to the website www. Www myfreetaxes com tampa socialsecurity. Www myfreetaxes com tampa gov for more information. Www myfreetaxes com tampa Individual taxpayer identification number (ITIN). Www myfreetaxes com tampa  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. Www myfreetaxes com tampa To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Www myfreetaxes com tampa It takes 6-10 weeks to get an ITIN. Www myfreetaxes com tampa The ITIN is entered wherever an SSN is requested on a tax return. Www myfreetaxes com tampa If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. Www myfreetaxes com tampa See the Form W-7 instructions for more information. Www myfreetaxes com tampa An ITIN is for tax use only. Www myfreetaxes com tampa It does not entitle you to social security benefits or change your employment or immigration status under U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa law. Www myfreetaxes com tampa Effective January 1, 2013, ITINs will expire after 5 years. Www myfreetaxes com tampa Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. Www myfreetaxes com tampa Photographs of missing children. Www myfreetaxes com tampa  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www myfreetaxes com tampa Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www myfreetaxes com tampa You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www myfreetaxes com tampa Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Www myfreetaxes com tampa  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Www myfreetaxes com tampa Definitions. Www myfreetaxes com tampa   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. Www myfreetaxes com tampa Comments and suggestions. Www myfreetaxes com tampa   We welcome your comments about this publication and your suggestions for future editions. Www myfreetaxes com tampa   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www myfreetaxes com tampa NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www myfreetaxes com tampa Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www myfreetaxes com tampa   You can send your comments from www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/formspubs/. Www myfreetaxes com tampa Click on “More Information” and then on “Comment on Tax Forms and Publications. Www myfreetaxes com tampa ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www myfreetaxes com tampa Ordering forms and publications. Www myfreetaxes com tampa   Visit www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www myfreetaxes com tampa Internal Revenue Service 1201 N. Www myfreetaxes com tampa Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www myfreetaxes com tampa   If you have a tax question, check the information available on IRS. Www myfreetaxes com tampa gov or call 1-800-829-1040. Www myfreetaxes com tampa We cannot answer tax questions sent to either of the above addresses. Www myfreetaxes com tampa Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Www myfreetaxes com tampa Prev  Up  Next   Home   More Online Publications