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1040 Ez Tax Return Form

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1040 Ez Tax Return Form

1040 ez tax return form 9. 1040 ez tax return form   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 1040 ez tax return form This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 1040 ez tax return form The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 1040 ez tax return form See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 1040 ez tax return form However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 1040 ez tax return form You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 1040 ez tax return form Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 1040 ez tax return form If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 1040 ez tax return form Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 1040 ez tax return form Qualified education expenses. 1040 ez tax return form   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040 ez tax return form They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040 ez tax return form   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 1040 ez tax return form   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 1040 ez tax return form The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040 ez tax return form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040 ez tax return form You will need to contact the eligible educational institution for qualified room and board costs. 1040 ez tax return form Eligible educational institution. 1040 ez tax return form   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040 ez tax return form S. 1040 ez tax return form Department of Education. 1040 ez tax return form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 ez tax return form The educational institution should be able to tell you if it is an eligible educational institution. 1040 ez tax return form   Certain educational institutions located outside the United States also participate in the U. 1040 ez tax return form S. 1040 ez tax return form Department of Education's Federal Student Aid (FSA) programs. 1040 ez tax return form Half-time student. 1040 ez tax return form   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 1040 ez tax return form Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 1040 ez tax return form You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040 ez tax return form Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 1040 ez tax return form If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 1040 ez tax return form Example 1. 1040 ez tax return form In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 1040 ez tax return form She paid $5,800 of qualified education expenses from the following sources. 1040 ez tax return form   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 1040 ez tax return form   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 1040 ez tax return form However, she must include the $500 taxable earnings in her gross income subject to income tax. 1040 ez tax return form Example 2. 1040 ez tax return form Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 1040 ez tax return form This must be included in her income subject to income tax. 1040 ez tax return form The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 1040 ez tax return form Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 1040 ez tax return form She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 1040 ez tax return form Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 ez tax return form The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 1040 ez tax return form If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 1040 ez tax return form Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 1040 ez tax return form See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 1040 ez tax return form There are many other situations in which Form 5329 is required. 1040 ez tax return form If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 1040 ez tax return form Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Tax Return Form

1040 ez tax return form Index A Abroad, citizens living, filing requirements, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 1040 ez tax return form , Temporary absences. 1040 ez tax return form , Temporary absences. 1040 ez tax return form Accounting periods, joint returns, Accounting period. 1040 ez tax return form Adopted child, Exception for adopted child. 1040 ez tax return form , Adopted child. 1040 ez tax return form , Adopted child. 1040 ez tax return form Taxpayer identification number, Taxpayer identification numbers for adoptees. 1040 ez tax return form Age Filing status determination, Age. 1040 ez tax return form Gross income and filing requirements (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 1040 ez tax return form Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 1040 ez tax return form (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 1040 ez tax return form American citizens abroad, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 1040 ez tax return form Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 1040 ez tax return form Dependency allotments, Armed Forces dependency allotments. 1040 ez tax return form GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 ez tax return form Military quarters allotments, Tax-exempt military quarters allowances. 1040 ez tax return form Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 1040 ez tax return form B Birth of child, Death or birth. 1040 ez tax return form Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 1040 ez tax return form S. 1040 ez tax return form citizen or resident alien. 1040 ez tax return form , Citizen or Resident Test, Child in Canada or Mexico. 1040 ez tax return form Capital expenses, Capital expenses. 1040 ez tax return form Child born alive, Child born alive. 1040 ez tax return form Child care expenses, Child care expenses. 1040 ez tax return form Child custody, Custodial parent and noncustodial parent. 1040 ez tax return form Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1040 ez tax return form Child tax credit, Child tax credit. 1040 ez tax return form Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 1040 ez tax return form , Death or birth. 1040 ez tax return form Claiming parent, when child is head of household, Special rule for parent. 1040 ez tax return form Custody of, Custodial parent and noncustodial parent. 1040 ez tax return form Death of child, Death or birth. 1040 ez tax return form , Death or birth. 1040 ez tax return form Dividends of, Unearned income. 1040 ez tax return form Filing requirements as dependents (Table 2), Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents , Unearned income. 1040 ez tax return form Kidnapped, Kidnapped child. 1040 ez tax return form , Kidnapped child. 1040 ez tax return form Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 1040 ez tax return form Church employees, filing requirements (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040 ez tax return form S. 1040 ez tax return form , filing requirements, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 1040 ez tax return form Community property states, Community property states. 1040 ez tax return form Cousin, Cousin. 1040 ez tax return form Custody of child, Custodial parent and noncustodial parent. 1040 ez tax return form D Death Of child, Death or birth of child. 1040 ez tax return form Of dependent, Death or birth. 1040 ez tax return form , Death or birth. 1040 ez tax return form Of spouse, Spouse died during the year. 1040 ez tax return form , Spouse died. 1040 ez tax return form , Spouse died before signing. 1040 ez tax return form , Death of spouse. 1040 ez tax return form Decedents, Spouse died during the year. 1040 ez tax return form , Decedent's final return. 1040 ez tax return form (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 1040 ez tax return form Born and died within year, Born and died in 2013. 1040 ez tax return form Child's earnings, Child's earnings. 1040 ez tax return form Death of, Death or birth. 1040 ez tax return form Earned income, Earned income. 1040 ez tax return form Exemption for, Exemptions for Dependents Filing requirements, Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 1040 ez tax return form Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 1040 ez tax return form Disabled Child, Permanently and totally disabled. 1040 ez tax return form Dependent, Disabled dependent working at sheltered workshop. 1040 ez tax return form Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040 ez tax return form Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 1040 ez tax return form Filing status, Divorced persons. 1040 ez tax return form , Divorce and remarriage. 1040 ez tax return form , Divorced persons. 1040 ez tax return form Joint returns, responsibility for, Divorced taxpayer. 1040 ez tax return form Personal exemption, Divorced or separated spouse. 1040 ez tax return form Domestic help, no exemption for, Housekeepers, maids, or servants. 1040 ez tax return form Dual-status taxpayers Exemptions, Dual-status taxpayers. 1040 ez tax return form Joint returns not available, Nonresident alien or dual-status alien. 1040 ez tax return form E Earned income Defined for purposes of standard deduction, Earned income defined. 1040 ez tax return form Dependent filing requirements (Table 2), Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 1040 ez tax return form Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 1040 ez tax return form Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 1040 ez tax return form Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 1040 ez tax return form Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 1040 ez tax return form Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 1040 ez tax return form Determination of, Filing status. 1040 ez tax return form , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 1040 ez tax return form , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040 ez tax return form ). 1040 ez tax return form Foreign employment, filing requirements, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 1040 ez tax return form Form 1040 Personal exemption, Form 1040 filers. 1040 ez tax return form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040 ez tax return form , How to file. 1040 ez tax return form , How to file. 1040 ez tax return form Form 1040A Personal exemption, Form 1040A filers. 1040 ez tax return form Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040 ez tax return form , How to file. 1040 ez tax return form , How to file. 1040 ez tax return form Form 1040EZ Personal exemption, Form 1040EZ filers. 1040 ez tax return form Use of, How to file. 1040 ez tax return form , How to file. 1040 ez tax return form Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 1040 ez tax return form Standard deduction, change to itemized deductions, Changing your mind. 1040 ez tax return form Form 1099-B, Form 1099-B received. 1040 ez tax return form Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 1040 ez tax return form Form 8857, innocent spouse relief, Relief from joint responsibility. 1040 ez tax return form Form SS-5, social security number request, No SSN. 1040 ez tax return form Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 1040 ez tax return form Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 1040 ez tax return form Foster care payments and expenses, Foster care payments and expenses. 1040 ez tax return form , Foster care. 1040 ez tax return form Foster child, Foster child. 1040 ez tax return form , Foster care payments and expenses. 1040 ez tax return form , Foster child. 1040 ez tax return form , Foster care. 1040 ez tax return form Free tax services, Free help with your tax return. 1040 ez tax return form Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 ez tax return form Gross income Defined, Gross income. 1040 ez tax return form Filing requirements (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 1040 ez tax return form Exemption for spouse, Head of household. 1040 ez tax return form Filing requirements (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 1040 ez tax return form Help (see Tax help) Home Aged, home for, Home for the aged. 1040 ez tax return form Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 1040 ez tax return form I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 1040 ez tax return form Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 1040 ez tax return form Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 1040 ez tax return form Innocent spouse relief, Relief from joint responsibility. 1040 ez tax return form Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 1040 ez tax return form IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 1040 ez tax return form Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 1040 ez tax return form When to itemize, When to itemize. 1040 ez tax return form ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 1040 ez tax return form J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 1040 ez tax return form Dependents on, Joint return. 1040 ez tax return form Personal exemption, Joint return. 1040 ez tax return form K Kidnapped children Qualifying child, Kidnapped child. 1040 ez tax return form Qualifying relative, Kidnapped child. 1040 ez tax return form Widow(er) with dependent child, Death or birth. 1040 ez tax return form L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 1040 ez tax return form Local law violated, Local law violated. 1040 ez tax return form Lodging, Lodging. 1040 ez tax return form Losses, rental real estate, Rental activity losses. 1040 ez tax return form M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 1040 ez tax return form Exemption for spouse, Separate return. 1040 ez tax return form Itemized deductions, Married persons who filed separate returns. 1040 ez tax return form Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 1040 ez tax return form Filing status, Married persons. 1040 ez tax return form Medical insurance premiums, Medical insurance premiums. 1040 ez tax return form Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 1040 ez tax return form S. 1040 ez tax return form citizen or resident alien. 1040 ez tax return form , Citizen or Resident Test, Child in Canada or Mexico. 1040 ez tax return form Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 1040 ez tax return form S. 1040 ez tax return form national. 1040 ez tax return form Nonresident aliens, Nonresident aliens. 1040 ez tax return form Dependents, Taxpayer identification numbers for aliens. 1040 ez tax return form Exemptions, Nonresident aliens. 1040 ez tax return form Joint return, Nonresident alien or dual-status alien. 1040 ez tax return form Spouse, Nonresident alien spouse. 1040 ez tax return form Taxpayer identification number, Taxpayer identification numbers for aliens. 1040 ez tax return form O Overseas taxpayers, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 1040 ez tax return form Parents who never married, Parents who never married. 1040 ez tax return form Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 1040 ez tax return form Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 1040 ez tax return form Rental losses, Rental activity losses. 1040 ez tax return form Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 1040 ez tax return form Scholarships, Earned income. 1040 ez tax return form , Scholarships. 1040 ez tax return form , Gross income defined. 1040 ez tax return form , Do Not Include in Total Support , Earned income defined. 1040 ez tax return form Self-employed persons Filing requirements (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 1040 ez tax return form Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 1040 ez tax return form Separated taxpayers Filing status, Considered married. 1040 ez tax return form , Married persons living apart. 1040 ez tax return form Living apart but not legally separated, Considered married. 1040 ez tax return form Personal exemption, Divorced or separated spouse. 1040 ez tax return form Signatures, joint returns, Signing a joint return. 1040 ez tax return form Single taxpayers Filing status, Unmarried persons. 1040 ez tax return form , Single Gross income filing requirements (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 1040 ez tax return form Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 1040 ez tax return form Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 1040 ez tax return form , Spouse died before signing. 1040 ez tax return form , Death of spouse. 1040 ez tax return form Dual-status alien spouse, Nonresident alien or dual-status alien. 1040 ez tax return form Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 1040 ez tax return form Nonresident alien, Nonresident alien spouse. 1040 ez tax return form Signing joint returns, Signing a joint return. 1040 ez tax return form Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 1040 ez tax return form Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 1040 ez tax return form Stillborn child, Stillborn child. 1040 ez tax return form Students Defined, Student defined. 1040 ez tax return form Foreign, Foreign students' place of residence. 1040 ez tax return form Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 1040 ez tax return form Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 1040 ez tax return form , Death or birth. 1040 ez tax return form T Tables and figures, Keeping Up a Home, Worksheet 2. 1040 ez tax return form Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 1040 ez tax return form 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 1040 ez tax return form 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 1040 ez tax return form Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 1040 ez tax return form , Temporary absences. 1040 ez tax return form Tiebreaker rules, Tiebreaker rules. 1040 ez tax return form Tips, reporting of (Table 3), Table 3. 1040 ez tax return form Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 1040 ez tax return form U U. 1040 ez tax return form S. 1040 ez tax return form citizen or resident, Citizen or Resident Test U. 1040 ez tax return form S. 1040 ez tax return form citizens filing abroad, filing requirements Filing requirements, U. 1040 ez tax return form S. 1040 ez tax return form Citizens or Resident Aliens Living Abroad U. 1040 ez tax return form S. 1040 ez tax return form national, U. 1040 ez tax return form S. 1040 ez tax return form national. 1040 ez tax return form U. 1040 ez tax return form S. 1040 ez tax return form possessions, income from, Individuals With Income From U. 1040 ez tax return form S. 1040 ez tax return form Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040 ez tax return form ). 1040 ez tax return form What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 1040 ez tax return form Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 1040 ez tax return form Worksheet for Determining Support Prev  Up     Home   More Online Publications