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2006 Tax Return

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2006 Tax Return

2006 tax return 2. 2006 tax return   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 2006 tax return Divorce and remarriage. 2006 tax return Annulled marriages. 2006 tax return Head of household or qualifying widow(er) with dependent child. 2006 tax return Considered married. 2006 tax return Same-sex marriage. 2006 tax return Spouse died during the year. 2006 tax return Married persons living apart. 2006 tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 2006 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2006 tax return See Same-sex marriage under Marital Status, later. 2006 tax return Introduction This chapter helps you determine which filing status to use. 2006 tax return There are five filing statuses. 2006 tax return Single. 2006 tax return Married Filing Jointly. 2006 tax return Married Filing Separately. 2006 tax return Head of Household. 2006 tax return Qualifying Widow(er) With Dependent Child. 2006 tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. 2006 tax return You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 2006 tax return You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 2006 tax return Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 2006 tax return S. 2006 tax return Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2006 tax return Unmarried persons. 2006 tax return   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. 2006 tax return State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2006 tax return Divorced persons. 2006 tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2006 tax return Divorce and remarriage. 2006 tax return   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. 2006 tax return Annulled marriages. 2006 tax return    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. 2006 tax return You must file Form 1040X, Amended U. 2006 tax return S. 2006 tax return Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 2006 tax return 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. 2006 tax return If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2006 tax return 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. 2006 tax return Head of household or qualifying widow(er) with dependent child. 2006 tax return   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. 2006 tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2006 tax return Married persons. 2006 tax return   If you are considered married, you and your spouse can file a joint return or separate returns. 2006 tax return Considered married. 2006 tax return   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. 2006 tax return You are married and living together as a married couple. 2006 tax return 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. 2006 tax return You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 2006 tax return You are separated under an interlocutory (not final) decree of divorce. 2006 tax return Same-sex marriage. 2006 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2006 tax return 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. 2006 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2006 tax return For more details, see Publication 501. 2006 tax return Spouse died during the year. 2006 tax return   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2006 tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2006 tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2006 tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2006 tax return Your deceased spouse's filing status is married filing separately for that year. 2006 tax return Married persons living apart. 2006 tax return   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. 2006 tax return If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 2006 tax return Also, your tax may be lower, and you may be able to claim the earned income credit. 2006 tax return See Head of Household , later. 2006 tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2006 tax return To determine your marital status, see Marital Status , earlier. 2006 tax return Widow(er). 2006 tax return   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2006 tax return You may, however, be able to use another filing status that will give you a lower tax. 2006 tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2006 tax return How to file. 2006 tax return   You can file Form 1040. 2006 tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2006 tax return If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2006 tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2006 tax return Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 2006 tax return 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. 2006 tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2006 tax return You can file a joint return even if one of you had no income or deductions. 2006 tax return 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. 2006 tax return 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. 2006 tax return 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). 2006 tax return You can choose the method that gives the two of you the lower combined tax. 2006 tax return How to file. 2006 tax return   If you file as married filing jointly, you can use Form 1040. 2006 tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2006 tax return 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. 2006 tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2006 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2006 tax return Spouse died. 2006 tax return   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. 2006 tax return See Spouse died during the year under Marital Status, earlier, for more information. 2006 tax return   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. 2006 tax return Divorced persons. 2006 tax return   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. 2006 tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2006 tax return Accounting period. 2006 tax return   Both of you must use the same accounting period, but you can use different accounting methods. 2006 tax return See Accounting Periods and Accounting Methods in chapter 1. 2006 tax return Joint responsibility. 2006 tax return   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2006 tax return This means that if one spouse does not pay the tax due, the other may have to. 2006 tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2006 tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2006 tax return 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. 2006 tax return Divorced taxpayer. 2006 tax return   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2006 tax return 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. 2006 tax return Relief from joint responsibility. 2006 tax return   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. 2006 tax return You can ask for relief no matter how small the liability. 2006 tax return   There are three types of relief available. 2006 tax return Innocent spouse relief. 2006 tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 2006 tax return Equitable relief. 2006 tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2006 tax return Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 2006 tax return Signing a joint return. 2006 tax return   For a return to be considered a joint return, both spouses generally must sign the return. 2006 tax return Spouse died before signing. 2006 tax return   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2006 tax return If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2006 tax return Spouse away from home. 2006 tax return   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 2006 tax return Injury or disease prevents signing. 2006 tax return   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2006 tax return ” Be sure to also sign in the space provided for your signature. 2006 tax return Attach a dated statement, signed by you, to the return. 2006 tax return 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. 2006 tax return Signing as guardian of spouse. 2006 tax return   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2006 tax return Spouse in combat zone. 2006 tax return   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. 2006 tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2006 tax return 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. 2006 tax return Other reasons spouse cannot sign. 2006 tax return    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). 2006 tax return Attach the power of attorney (or a copy of it) to your tax return. 2006 tax return You can use Form 2848, Power of Attorney and Declaration of Representative. 2006 tax return Nonresident alien or dual-status alien. 2006 tax return   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2006 tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2006 tax return S. 2006 tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2006 tax return If you do file a joint return, you and your spouse are both treated as U. 2006 tax return S. 2006 tax return residents for the entire tax year. 2006 tax return See chapter 1 of Publication 519. 2006 tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. 2006 tax return 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. 2006 tax return 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. 2006 tax return 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 ). 2006 tax return This can apply to you even if you are not divorced or legally separated. 2006 tax return 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. 2006 tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2006 tax return See Head of Household , later, for more information. 2006 tax return 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. 2006 tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2006 tax return This way you can make sure you are using the filing status that results in the lowest combined tax. 2006 tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2006 tax return How to file. 2006 tax return   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2006 tax 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 person. 2006 tax return You can file Form 1040. 2006 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. 2006 tax return Select this filing status by checking the box on line 3 of either form. 2006 tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. 2006 tax return 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. 2006 tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2006 tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2006 tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2006 tax return   Your tax rate generally is higher than on a joint return. 2006 tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2006 tax return 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). 2006 tax return 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. 2006 tax return For more information about these expenses, the credit, and the exclusion, see chapter 32. 2006 tax return You cannot take the earned income credit. 2006 tax return You cannot take the exclusion or credit for adoption expenses in most cases. 2006 tax return 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. 2006 tax return You cannot exclude any interest income from qualified U. 2006 tax return S. 2006 tax return savings bonds you used for higher education expenses. 2006 tax return 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. 2006 tax return 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. 2006 tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2006 tax return If your spouse itemizes deductions, you cannot claim the standard deduction. 2006 tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2006 tax return Adjusted gross income (AGI) limits. 2006 tax return   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. 2006 tax return Individual retirement arrangements (IRAs). 2006 tax return   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. 2006 tax return Your deduction is reduced or eliminated if your income is more than a certain amount. 2006 tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. 2006 tax return For more information, see How Much Can You Deduct in chapter 17. 2006 tax return Rental activity losses. 2006 tax return   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. 2006 tax return This is called a special allowance. 2006 tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2006 tax return 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. 2006 tax return See Limits on Rental Losses in chapter 9. 2006 tax return Community property states. 2006 tax return   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. 2006 tax return See Publication 555. 2006 tax return 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. 2006 tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2006 tax return This does not include any extensions. 2006 tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2006 tax return 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. 2006 tax return Exception. 2006 tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2006 tax return The personal representative has 1 year from the due date of the return (including extensions) to make the change. 2006 tax return See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 2006 tax return Head of Household You may be able to file as head of household if you meet all the following requirements. 2006 tax return You are unmarried or “considered unmarried” on the last day of the year. 2006 tax return See Marital Status , earlier, and Considered Unmarried , later. 2006 tax return You paid more than half the cost of keeping up a home for the year. 2006 tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2006 tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2006 tax return See Special rule for parent , later, under Qualifying Person. 2006 tax return 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. 2006 tax return You will also receive a higher standard deduction than if you file as single or married filing separately. 2006 tax return Kidnapped child. 2006 tax return   A child may qualify you to file as head of household even if the child has been kidnapped. 2006 tax return For more information, see Publication 501. 2006 tax return How to file. 2006 tax return   If you file as head of household, you can use Form 1040. 2006 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. 2006 tax return Indicate your choice of this filing status by checking the box on line 4 of either form. 2006 tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2006 tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2006 tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. 2006 tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). 2006 tax return You paid more than half the cost of keeping up your home for the tax year. 2006 tax return Your spouse did not live in your home during the last 6 months of the tax year. 2006 tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2006 tax return See Temporary absences , under Qualifying Person, later. 2006 tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. 2006 tax return (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 2006 tax return ) You must be able to claim an exemption for the child. 2006 tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 2006 tax return The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 2006 tax return 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. 2006 tax return See Publication 555 for more information. 2006 tax return Nonresident alien spouse. 2006 tax return   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. 2006 tax return However, your spouse is not a qualifying person for head of household purposes. 2006 tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2006 tax return Choice to treat spouse as resident. 2006 tax return   You are considered married if you choose to treat your spouse as a resident alien. 2006 tax return See Publication 519. 2006 tax return 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. 2006 tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 2006 tax return Worksheet 2-1. 2006 tax return 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. 2006 tax return Costs you include. 2006 tax return   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. 2006 tax return   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. 2006 tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2006 tax return Costs you do not include. 2006 tax return   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 2006 tax return 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. 2006 tax return Qualifying Person See Table 2-1 to see who is a qualifying person. 2006 tax return Any person not described in Table 2-1 is not a qualifying person. 2006 tax return Table 2-1. 2006 tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2006 tax return See the text of this chapter for the other requirements you must meet to claim head of household filing status. 2006 tax return IF the person is your . 2006 tax return . 2006 tax return . 2006 tax return   AND . 2006 tax return . 2006 tax return . 2006 tax return   THEN that person is . 2006 tax return . 2006 tax return . 2006 tax return 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. 2006 tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. 2006 tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2006 tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2006 tax return 6   you cannot claim an exemption for him or her   not a qualifying person. 2006 tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 2006 tax return   he or she did not live with you more than half the year   not a qualifying person. 2006 tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2006 tax return   you cannot claim an exemption for him or her   not a qualifying person. 2006 tax return 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2006 tax return 2The term “qualifying child” is defined in chapter 3. 2006 tax return Note. 2006 tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. 2006 tax return 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. 2006 tax return 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2006 tax return 4The term “ qualifying relative ” is defined in chapter 3. 2006 tax return 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2006 tax return See Multiple Support Agreement in chapter 3. 2006 tax return 6See Special rule for parent . 2006 tax return Example 1—child. 2006 tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. 2006 tax return 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. 2006 tax return As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 2006 tax return Example 2—child who is not qualifying person. 2006 tax return 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. 2006 tax return Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 2006 tax return Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 2006 tax return As a result, he is not your qualifying person for head of household purposes. 2006 tax return Example 3—girlfriend. 2006 tax return Your girlfriend lived with you all year. 2006 tax return Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. 2006 tax return See Table 2-1. 2006 tax return Example 4—girlfriend's child. 2006 tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2006 tax return He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). 2006 tax return As a result, he is not your qualifying person for head of household purposes. 2006 tax return Home of qualifying person. 2006 tax return   Generally, the qualifying person must live with you for more than half of the year. 2006 tax return Special rule for parent. 2006 tax return   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. 2006 tax return However, you must be able to claim an exemption for your father or mother. 2006 tax return 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. 2006 tax return   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. 2006 tax return Death or birth. 2006 tax return   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 2006 tax return If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2006 tax return If the individual is anyone else, see Publication 501. 2006 tax return Temporary absences. 2006 tax return   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. 2006 tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. 2006 tax return You must continue to keep up the home during the absence. 2006 tax return 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. 2006 tax return The year of death is the last year for which you can file jointly with your deceased spouse. 2006 tax return See Married Filing Jointly , earlier. 2006 tax return 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. 2006 tax return 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. 2006 tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2006 tax return It does not entitle you to file a joint return. 2006 tax return How to file. 2006 tax return   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 2006 tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2006 tax return Check the box on line 5 of either form. 2006 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2006 tax return Eligibility rules. 2006 tax return   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 2006 tax return You were entitled to file a joint return with your spouse for the year your spouse died. 2006 tax return It does not matter whether you actually filed a joint return. 2006 tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2006 tax return You have a child or stepchild for whom you can claim an exemption. 2006 tax return This does not include a foster child. 2006 tax return This child lived in your home all year, except for temporary absences. 2006 tax return See Temporary absences , earlier, under Head of Household. 2006 tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2006 tax return You paid more than half the cost of keeping up a home for the year. 2006 tax return See Keeping Up a Home , earlier, under Head of Household. 2006 tax return Example. 2006 tax return John's wife died in 2011. 2006 tax return John has not remarried. 2006 tax return During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2006 tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. 2006 tax return For 2012 and 2013, he can file as qualifying widower with a dependent child. 2006 tax return After 2013 he can file as head of household if he qualifies. 2006 tax return Death or birth. 2006 tax return    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. 2006 tax return 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. 2006 tax return Kidnapped child. 2006 tax return   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 2006 tax return See Publication 501. 2006 tax return    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2006 tax return Prev  Up  Next   Home   More Online Publications

Publication 15 (2014), (Circular E), Employer's Tax Guide

For use in 2014


Table of Contents


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The 2006 Tax Return

2006 tax return Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2006 tax return Tax questions. 2006 tax return Useful Items - You may want to see: Note. 2006 tax return After 2013, Publication 590 will be split into two separate publications as follows. 2006 tax return Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 2006 tax return This publication will include the rules for rollover and conversion contributions. 2006 tax return Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 2006 tax return This publication will include the rules for required minimum distributions and IRA beneficiaries. 2006 tax return What's New for 2013 Traditional IRA contribution and deduction limit. 2006 tax return  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 2006 tax return If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 2006 tax return For more information, see How Much Can Be Contributed? in chapter 1. 2006 tax return Roth IRA contribution limit. 2006 tax return  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 2006 tax return If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 2006 tax return However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2006 tax return For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 2006 tax return Modified AGI limit for traditional IRA contributions increased. 2006 tax return  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2006 tax return If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 2006 tax return If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2006 tax return See How Much Can You Deduct? in chapter 1. 2006 tax return Modified AGI limit for Roth IRA contributions increased. 2006 tax return  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2006 tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2006 tax return Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2006 tax return Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2006 tax return See Can You Contribute to a Roth IRA? in chapter 2. 2006 tax return Net Investment Income Tax. 2006 tax return  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2006 tax return However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2006 tax return Distributions from a nonqualified retirement plan are included in net investment income. 2006 tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2006 tax return Kay Bailey Hutchison Spousal IRA. 2006 tax return . 2006 tax return  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 2006 tax return There are no changes to the rules regarding these IRAs. 2006 tax return See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 2006 tax return What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2006 tax return  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2006 tax return If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2006 tax return If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2006 tax return Modified AGI limit for Roth IRA contributions increased. 2006 tax return  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2006 tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 2006 tax return Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 2006 tax return Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2006 tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2006 tax return Reminders Future developments. 2006 tax return  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 2006 tax return irs. 2006 tax return gov/pub590. 2006 tax return Simplified employee pension (SEP). 2006 tax return  SEP IRAs are not covered in this publication. 2006 tax return They are covered in Publication 560, Retirement Plans for Small Business. 2006 tax return Deemed IRAs. 2006 tax return  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 2006 tax return If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 2006 tax return An employee's account can be treated as a traditional IRA or a Roth IRA. 2006 tax return For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2006 tax return Contributions to both traditional and Roth IRAs. 2006 tax return  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 2006 tax return Statement of required minimum distribution (RMD). 2006 tax return  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 2006 tax return The report or offer must include the date by which the amount must be distributed. 2006 tax return The report is due January 31 of the year in which the minimum distribution is required. 2006 tax return It can be provided with the year-end fair market value statement that you normally get each year. 2006 tax return No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 2006 tax return IRA interest. 2006 tax return  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2006 tax return Tax on your traditional IRA is generally deferred until you take a distribution. 2006 tax return Do not report this interest on your return as tax-exempt interest. 2006 tax return For more information on tax-exempt interest, see the instructions for your tax return. 2006 tax return Photographs of missing children. 2006 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2006 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2006 tax return 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. 2006 tax return Introduction This publication discusses individual retirement arrangements (IRAs). 2006 tax return An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 2006 tax return What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 2006 tax return In some cases, amounts are not taxed at all if distributed according to the rules. 2006 tax return What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 2006 tax return It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 2006 tax return   It also explains the penalties and additional taxes that apply when the rules are not followed. 2006 tax return To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 2006 tax return How to use this publication. 2006 tax return   The rules that you must follow depend on which type of IRA you have. 2006 tax return Use Table I-1 to help you determine which parts of this publication to read. 2006 tax return Also use Table I-1 if you were referred to this publication from instructions to a form. 2006 tax return Comments and suggestions. 2006 tax return   We welcome your comments about this publication and your suggestions for future editions. 2006 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2006 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2006 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2006 tax return   You can send your comments from www. 2006 tax return irs. 2006 tax return gov/formspubs/. 2006 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2006 tax return   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. 2006 tax return Ordering forms and publications. 2006 tax return   Visit www. 2006 tax return irs. 2006 tax return 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. 2006 tax return Internal Revenue Service 1201 N. 2006 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2006 tax return   If you have a tax question, check the information available on IRS. 2006 tax return gov or call 1-800-829-1040. 2006 tax return We cannot answer tax questions sent to either of the above addresses. 2006 tax return Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2006 tax return 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 2006 tax return S. 2006 tax return Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 2006 tax return Table I-1. 2006 tax return Using This Publication IF you need information on . 2006 tax return . 2006 tax return . 2006 tax return THEN see . 2006 tax return . 2006 tax return . 2006 tax return traditional IRAs chapter 1. 2006 tax return Roth IRAs chapter 2, and parts of  chapter 1. 2006 tax return SIMPLE IRAs chapter 3. 2006 tax return the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 2006 tax return how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 2006 tax return SEP IRAs and 401(k) plans Publication 560. 2006 tax return Coverdell education savings accounts (formerly called education IRAs) Publication 970. 2006 tax return IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 2006 tax return . 2006 tax return . 2006 tax return THEN see . 2006 tax return . 2006 tax return . 2006 tax return first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 2006 tax return then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 2006 tax return and finally figure how much of your social security is taxable appendix B, worksheet 3. 2006 tax return Table I-2. 2006 tax return How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 2006 tax return Answers in the middle column apply to traditional IRAs. 2006 tax return Answers in the right column apply to Roth IRAs. 2006 tax return Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 2006 tax return You must not have reached age  70½ by the end of the year. 2006 tax return See Who Can Open a Traditional IRA? in chapter 1. 2006 tax return No. 2006 tax return You can be any age. 2006 tax return See Can You Contribute to a Roth IRA? in chapter 2. 2006 tax return If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 2006 tax return For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 2006 tax return  There is no upper limit on how much you can earn and still contribute. 2006 tax return See How Much Can Be Contributed? in chapter 1. 2006 tax return Yes. 2006 tax return For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 2006 tax return See How Much Can Be Contributed? and Table 2-1 in chapter 2. 2006 tax return Can I deduct contributions to a Yes. 2006 tax return You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 2006 tax return See How Much Can You Deduct? in chapter 1. 2006 tax return No. 2006 tax return You can never deduct contributions to a Roth IRA. 2006 tax return See What Is a Roth IRA? in chapter 2. 2006 tax return Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 2006 tax return In that case, you must file Form 8606. 2006 tax return See Nondeductible Contributions in chapter 1. 2006 tax return No. 2006 tax return You do not have to file a form if you contribute to a Roth IRA. 2006 tax return See Contributions not reported in chapter 2. 2006 tax return Do I have to start taking distributions when I reach a certain age from a Yes. 2006 tax return You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 2006 tax return See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 2006 tax return No. 2006 tax return If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 2006 tax return See Are Distributions Taxable? in chapter 2. 2006 tax return However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 2006 tax return See Distributions After Owner's Death in chapter 2. 2006 tax return How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 2006 tax return See Are Distributions Taxable? in chapter 1. 2006 tax return Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 2006 tax return See Are Distributions Taxable? in chapter 2. 2006 tax return Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 2006 tax return If you have, file Form 8606. 2006 tax return See Nondeductible Contributions in chapter 1. 2006 tax return Yes. 2006 tax return File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 2006 tax return Prev  Up  Next   Home   More Online Publications