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1042ez

Hr Block Tax1040ez Free FileWhen Can I File An Amended Tax Return For 2013Filing Amended ReturnsFree E File 1040ezMilitary Tax HelpAmend Tax ReturnH & R Block Free FileFile Taxes IncomeCan You Amend A Tax ReturnFillable 1040ez Form 2012State Tax ReturnFiling Amended Tax ReturnWww Irs GovFree Tax Forms 20121040nr Online FilingFree File Federal And State TaxesTurbotax Premier Federal E File State 20122012 Federal Tax Return FormsHow Do I Amend My 2012 Tax Return Online1040 OnlineDoes A Working Student Have To File For TaxesFile 1040 X OnlineCan I Amend My 2010 Tax ReturnH & R Block Free FilingMy Free Taxes Com1040 2012File Extension For Taxes 2012H R Block TaxesTax Preparation SoftwareIrs Gov Tax FormsI Need To File My State Taxes OnlyH R Block Tax1040x Tax FormAmended Tax1040x Instructions 2011Income Tax PreparationFree Amended Tax ReturnIncome Tax Return 2014How To File Tax Extension Electronically

1042ez

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Retirement Plan Forms and Publications

Form 5500 Corner
Filing tips & updates, notices, and other helpful materials to assist you in preparing your Form 5500 (5500-EZ) return.

Form 5330 Corner
Filing tips to assist you in preparing your Form 5330 return.

Forms

  • To avoid delays, use the most current version of the form.
  • The freely available Adobe Acrobat Reader software is required to view, print and search the items listed below.

Name

Title

Current
Version

Separate
Instructions?

Form W-2 Wage and Tax Statement Standard Yes
Form 23-EP Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) Fillable No
Form 945 Annual Return of Withheld Federal Income Tax Fillable Yes
Form 990-T Exempt Organization Business Income Tax Return Fillable Yes
Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Standard Yes

Form 2848

Power of Attorney and Declaration of Representative

Fillable Yes

Form 4461

Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans

Fillable

No

Form 4461-A

Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan

Fillable

No

Form 4461-B

Application for Approval of Master or Prototype or Volume Submitter Plans

Fillable

No

Form 4972

Tax on Lump-Sum Distributions

Fillable

No

Form 5300

Application for Determination for Employee Benefit Plan

Fillable Yes

Schedule Q

Elective Determination Requests

Fillable Yes

Form 5304-SIMPLE

Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution

Fillable

No

Form 5305

Traditional Individual Retirement Trust Account

Fillable

No

Form 5305-A

Traditional Individual Retirement Custodial Account

Fillable

No

Form 5305-E

Coverdell Education Savings Trust Account

Fillable

No

Form 5305-EA

Coverdell Education Savings Custodial Account

Fillable

No

Form 5305-R

Roth Individual Retirement Trust Account

Fillable

No

Form 5305-RA

Roth Individual Retirement Custodial Account

Fillable

No

Form 5305-RB

Roth Individual Retirement Annuity Endorsement

Fillable

No

Form 5305-S

SIMPLE Individual Retirement Trust Account

Fillable

No

Form 5305-SA

SIMPLE Individual Retirement Custodial Account Fillable No
Form 5305-SEP Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution Fillable No
Form 5305A-SEP Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA) Fillable No
Form 5306-A Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) Fillable No
Form 5307 Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans Fillable Yes
Form 5308 Request for Change in Plan/Trust Year Fillable No
Form 5309 Application for Determination of Employee Stock Ownership Plan Fillable No
Form 5310

Application for Determination for Terminating Plan

Fillable Yes
Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Fillable Yes
Form 5316 Application for Group or Pooled Trust Ruling Fillable No
Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Fillable Yes
Form 5330 Return of Excise Taxes Related to Employee Benefit Plans Fillable Yes
Form 5498 IRA Contribution Information Standard Yes
Form 5500 & Schedules Annual Return/Report of Employee Benefit Plan Standard Yes
Form 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan Fillable Yes
Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan Standard Yes
Form 5558 Application for Extension of Time To File Certain Employee Plan Returns Fillable No
Form 6088 Distributable Benefits From Employee Pension Benefit Plans Fillable No
Form 8717

User Fee for Employee Plan Determination Letter Request

Fillable No
Form 8717-A User Fee for Employee Plan Opinion or Advisory Letter Request Fillable No
Form 8821 Tax Information Authorization Fillable No
Form 8822-B Change of Address or Responsible Party - Business Fillable No
Form 8880 Credit for Qualified Retirement Savings Contributions Fillable No
Form 8881 Credit for Small Employer Pension Plan Startup Costs Fillable No
Form 8905 Certification of Intent To Adopt a Pre-approved Plan Fillable No
Form 8915 Qualified Hurricane Retirement Plan Distributions and Repayments Fillable No
Form 8950 Application for Voluntary Correction Program (VCP) Fillable Yes
Form 8951 Compliance Fee for Application for Voluntary Correction Program (VCP) Fillable No
Form 8955-SSA Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits Fillable No

Publications
 

Name

Title

Version(s)

Publication 1-EP Understanding the Employee Plans Examination Process PDF
Publication 15 (Circular E), Employer's Tax Guide PDF Web
Publication 15-A Employer's Supplemental Tax Guide PDF Web
Publication 525 Taxable and Nontaxable Income PDF Web
Publication 535 Business Expenses PDF Web
Publication 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) PDF Web
Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations PDF Web
Publication 575 Pension and Annuity Income PDF Web
Publication 590 Individual Retirement Arrangements (IRAs) PDF Web
Publication 794 Favorable Determination Letter PDF
Publication 939 General Rule for Pensions and Annuities PDF Web
Publication 963 Federal-State Reference Guide PDF
Publication 3066 Have you had your Check-up this year? for Retirement Plans

PDF

Publication 3125 The IRS Does Not Approve IRA Investments PDF
Publication 3636 Employee Plans Brochure PDF
Publication 3998 Choosing A Retirement Solution for Your Small Business PDF Web
Publication 4118 Lots of Benefits - Retirement Plan Life Cycle PDF
Publication 4222 401(k) Plans for Small Businesses PDF Web
Publication 4224 Retirement Plan Correction Programs PDF
Publication 4284 SIMPLE IRA Plan Checklist PDF
Publication 4285 SEP Checklist PDF
Publication 4286 SARSEP Checklist PDF
Publication 4324 Employee Plan Examination Process PDF
Publication 4333 SEP Retirement Plans for Small Businesses PDF Web
Publication 4334 SIMPLE IRA Plans for Small Businesses PDF Web
Publication 4336 SARSEP for Small Businesses PDF
Publication 4407 SARSEP - Key Issues and Assistance PDF
Publication 4460 The IRS Retirement Plan Products Guide PDF
Publication 4482 403(b) Tax-Sheltered Annuities for Participants PDF
Publication 4483 403(b) Tax-Sheltered Annuity Plans for Sponsors PDF
Publication 4484 Choose a Retirement Plan for Employees of Tax Exempt and Government Entities PDF
Publication 4530 Designated Roth Accounts Under 401(k), 403(b) or Governmental 457(b) Plans PDF
Publication 4531 401(k) Plan Checklist PDF
Publication 4546 403(b) Plan Checklist PDF

Publication 4587

Payroll Deduction IRAs for Small Businesses

PDF Web

Publication 4674

Automatic Enrollment 401(k) Plans for Small Businesses

PDF Web
Publication 4703 Retirement Savings Contributions Credit - Tax Information for Saving for Retirement PDF

Publication 4789

Represent Taxpayers Before the IRS on Retirement Plan Matters

PDF

Publication 4806

Profit Sharing Plans for Small Businesses

PDF Web

Additional forms, publications and ordering instructions may be found at:
www.irs.gov/formspubs/index.html

 

Page Last Reviewed or Updated: 20-Mar-2014

The 1042ez

1042ez Index A Abroad, citizens living, filing requirements, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 1042ez , Temporary absences. 1042ez , Temporary absences. 1042ez Accounting periods, joint returns, Accounting period. 1042ez Adopted child, Exception for adopted child. 1042ez , Adopted child. 1042ez , Adopted child. 1042ez Taxpayer identification number, Taxpayer identification numbers for adoptees. 1042ez Age Filing status determination, Age. 1042ez Gross income and filing requirements (Table 1), Table 1. 1042ez 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. 1042ez Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 1042ez Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 1042ez (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 1042ez American citizens abroad, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 1042ez Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 1042ez Dependency allotments, Armed Forces dependency allotments. 1042ez GI Bill benefits, Tuition payments and allowances under the GI Bill. 1042ez Military quarters allotments, Tax-exempt military quarters allowances. 1042ez Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 1042ez B Birth of child, Death or birth. 1042ez Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 1042ez S. 1042ez citizen or resident alien. 1042ez , Citizen or Resident Test, Child in Canada or Mexico. 1042ez Capital expenses, Capital expenses. 1042ez Child born alive, Child born alive. 1042ez Child care expenses, Child care expenses. 1042ez Child custody, Custodial parent and noncustodial parent. 1042ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1042ez Child tax credit, Child tax credit. 1042ez Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 1042ez , Death or birth. 1042ez Claiming parent, when child is head of household, Special rule for parent. 1042ez Custody of, Custodial parent and noncustodial parent. 1042ez Death of child, Death or birth. 1042ez , Death or birth. 1042ez Dividends of, Unearned income. 1042ez Filing requirements as dependents (Table 2), Table 2. 1042ez 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 1042ez 2013 Filing Requirements for Dependents , Unearned income. 1042ez Kidnapped, Kidnapped child. 1042ez , Kidnapped child. 1042ez Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 1042ez Church employees, filing requirements (Table 3), Table 3. 1042ez Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 1042ez S. 1042ez , filing requirements, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 1042ez Community property states, Community property states. 1042ez Cousin, Cousin. 1042ez Custody of child, Custodial parent and noncustodial parent. 1042ez D Death Of child, Death or birth of child. 1042ez Of dependent, Death or birth. 1042ez , Death or birth. 1042ez Of spouse, Spouse died during the year. 1042ez , Spouse died. 1042ez , Spouse died before signing. 1042ez , Death of spouse. 1042ez Decedents, Spouse died during the year. 1042ez , Decedent's final return. 1042ez (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. 1042ez Born and died within year, Born and died in 2013. 1042ez Child's earnings, Child's earnings. 1042ez Death of, Death or birth. 1042ez Earned income, Earned income. 1042ez Exemption for, Exemptions for Dependents Filing requirements, Table 2. 1042ez 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. 1042ez Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 1042ez Disabled Child, Permanently and totally disabled. 1042ez Dependent, Disabled dependent working at sheltered workshop. 1042ez Divorced parents, Children of divorced or separated parents (or parents who live apart). 1042ez Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 1042ez Filing status, Divorced persons. 1042ez , Divorce and remarriage. 1042ez , Divorced persons. 1042ez Joint returns, responsibility for, Divorced taxpayer. 1042ez Personal exemption, Divorced or separated spouse. 1042ez Domestic help, no exemption for, Housekeepers, maids, or servants. 1042ez Dual-status taxpayers Exemptions, Dual-status taxpayers. 1042ez Joint returns not available, Nonresident alien or dual-status alien. 1042ez E Earned income Defined for purposes of standard deduction, Earned income defined. 1042ez Dependent filing requirements (Table 2), Table 2. 1042ez 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. 1042ez Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 1042ez Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 1042ez Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 1042ez 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. 1042ez Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 1042ez Determination of, Filing status. 1042ez , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 1042ez , 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. 1042ez ). 1042ez Foreign employment, filing requirements, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 1042ez Form 1040 Personal exemption, Form 1040 filers. 1042ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1042ez , How to file. 1042ez , How to file. 1042ez Form 1040A Personal exemption, Form 1040A filers. 1042ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1042ez , How to file. 1042ez , How to file. 1042ez Form 1040EZ Personal exemption, Form 1040EZ filers. 1042ez Use of, How to file. 1042ez , How to file. 1042ez Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 1042ez Standard deduction, change to itemized deductions, Changing your mind. 1042ez Form 1099-B, Form 1099-B received. 1042ez Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 1042ez Form 8857, innocent spouse relief, Relief from joint responsibility. 1042ez Form SS-5, social security number request, No SSN. 1042ez Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 1042ez Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 1042ez Foster care payments and expenses, Foster care payments and expenses. 1042ez , Foster care. 1042ez Foster child, Foster child. 1042ez , Foster care payments and expenses. 1042ez , Foster child. 1042ez , Foster care. 1042ez Free tax services, Free help with your tax return. 1042ez Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 1042ez Gross income Defined, Gross income. 1042ez Filing requirements (Table 1), Table 1. 1042ez 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 1042ez 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 1042ez Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 1042ez Exemption for spouse, Head of household. 1042ez Filing requirements (Table 1), Table 1. 1042ez 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 1042ez Help (see Tax help) Home Aged, home for, Home for the aged. 1042ez Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 1042ez I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 1042ez Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 1042ez Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 1042ez Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 1042ez Innocent spouse relief, Relief from joint responsibility. 1042ez Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 1042ez IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 1042ez Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 1042ez When to itemize, When to itemize. 1042ez ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 1042ez 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. 1042ez Dependents on, Joint return. 1042ez Personal exemption, Joint return. 1042ez K Kidnapped children Qualifying child, Kidnapped child. 1042ez Qualifying relative, Kidnapped child. 1042ez Widow(er) with dependent child, Death or birth. 1042ez L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 1042ez Local law violated, Local law violated. 1042ez Lodging, Lodging. 1042ez Losses, rental real estate, Rental activity losses. 1042ez 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. 1042ez Exemption for spouse, Separate return. 1042ez Itemized deductions, Married persons who filed separate returns. 1042ez 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. 1042ez Filing status, Married persons. 1042ez Medical insurance premiums, Medical insurance premiums. 1042ez Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 1042ez 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. 1042ez S. 1042ez citizen or resident alien. 1042ez , Citizen or Resident Test, Child in Canada or Mexico. 1042ez 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. 1042ez S. 1042ez national. 1042ez Nonresident aliens, Nonresident aliens. 1042ez Dependents, Taxpayer identification numbers for aliens. 1042ez Exemptions, Nonresident aliens. 1042ez Joint return, Nonresident alien or dual-status alien. 1042ez Spouse, Nonresident alien spouse. 1042ez Taxpayer identification number, Taxpayer identification numbers for aliens. 1042ez O Overseas taxpayers, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 1042ez Parents who never married, Parents who never married. 1042ez Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 1042ez 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. 1042ez 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. 1042ez Rental losses, Rental activity losses. 1042ez Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 1042ez Scholarships, Earned income. 1042ez , Scholarships. 1042ez , Gross income defined. 1042ez , Do Not Include in Total Support , Earned income defined. 1042ez Self-employed persons Filing requirements (Table 3), Table 3. 1042ez Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 1042ez Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 1042ez Separated taxpayers Filing status, Considered married. 1042ez , Married persons living apart. 1042ez Living apart but not legally separated, Considered married. 1042ez Personal exemption, Divorced or separated spouse. 1042ez Signatures, joint returns, Signing a joint return. 1042ez Single taxpayers Filing status, Unmarried persons. 1042ez , Single Gross income filing requirements (Table 1), Table 1. 1042ez 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 1042ez Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 1042ez 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. 1042ez Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 1042ez , Spouse died before signing. 1042ez , Death of spouse. 1042ez Dual-status alien spouse, Nonresident alien or dual-status alien. 1042ez Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 1042ez Nonresident alien, Nonresident alien spouse. 1042ez Signing joint returns, Signing a joint return. 1042ez 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. 1042ez Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 1042ez Stillborn child, Stillborn child. 1042ez Students Defined, Student defined. 1042ez Foreign, Foreign students' place of residence. 1042ez 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. 1042ez 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 1042ez Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 1042ez , Death or birth. 1042ez T Tables and figures, Keeping Up a Home, Worksheet 2. 1042ez Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 1042ez 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 1042ez 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 1042ez 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. 1042ez Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 1042ez , Temporary absences. 1042ez Tiebreaker rules, Tiebreaker rules. 1042ez Tips, reporting of (Table 3), Table 3. 1042ez 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. 1042ez U U. 1042ez S. 1042ez citizen or resident, Citizen or Resident Test U. 1042ez S. 1042ez citizens filing abroad, filing requirements Filing requirements, U. 1042ez S. 1042ez Citizens or Resident Aliens Living Abroad U. 1042ez S. 1042ez national, U. 1042ez S. 1042ez national. 1042ez U. 1042ez S. 1042ez possessions, income from, Individuals With Income From U. 1042ez S. 1042ez Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 1042ez ). 1042ez What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 1042ez 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. 1042ez Worksheet for Determining Support Prev  Up     Home   More Online Publications