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File State Return Free

File state return free Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. File state return free Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. File state return free Form 1040A filers. File state return free Form 1040 filers. File state return free More information. File state return free Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. File state return free Taxpayer identification numbers for aliens. File state return free Taxpayer identification numbers for adoptees. File state return free Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. File state return free S. File state return free citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. File state return free For details, see Table 1 and Table 2. File state return free You also must file if one of the situations described in Table 3 applies. File state return free The filing requirements apply even if you owe no tax. File state return free Table 1. File state return free 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. File state return free . File state return free . File state return free AND at the end of 2013 you were. File state return free . File state return free . File state return free * THEN file a return if your gross income was at least. File state return free . File state return free . File state return free ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. File state return free ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). File state return free Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File state return free If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. File state return free Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. File state return free Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. File state return free But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. File state return free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. File state return free You may have to pay a penalty if you are required to file a return but fail to do so. File state return free If you willfully fail to file a return, you may be subject to criminal prosecution. File state return free For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. File state return free Gross income. File state return free    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. File state return free If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. File state return free For a list of community property states, see Community property states under Married Filing Separately, later. File state return free Self-employed persons. File state return free    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. File state return free If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. File state return free In either case, you must add any income from investments and from incidental or outside operations or sources. File state return free    You must file Form 1040 if you owe any self-employment tax. File state return free Filing status. File state return free    Your filing status generally depends on whether you are single or married. File state return free Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. File state return free Filing status is discussed in detail later in this publication. File state return free Age. File state return free    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. File state return free For 2013, you are 65 or older if you were born before January 2, 1949. File state return free Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. File state return free Dependents should see Table 2 instead. File state return free Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. File state return free You are the surviving spouse, executor, administrator, or legal representative. File state return free The decedent met the filing requirements described in this publication at the time of his or her death. File state return free For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. File state return free Table 2. File state return free 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. File state return free If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. File state return free  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. File state return free It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. File state return free Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. File state return free Gross income is the total of your unearned and earned income. File state return free If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. File state return free For details, see Exemptions for Dependents. File state return free Single dependents—Were you either age 65 or older or blind? □ No. File state return free You must file a return if any of the following apply. File state return free Your unearned income was more than $1,000. File state return free Your earned income was more than $6,100. File state return free Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. File state return free     □ Yes. File state return free You must file a return if any of the following apply. File state return free Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). File state return free Your earned income was more than $7,600 ($9,100 if 65 or older and blind). File state return free Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). File state return free     Married dependents—Were you either age 65 or older or blind? □ No. File state return free You must file a return if any of the following apply. File state return free Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File state return free Your unearned income was more than $1,000. File state return free Your earned income was more than $6,100. File state return free Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. File state return free     □ Yes. File state return free You must file a return if any of the following apply. File state return free Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File state return free Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). File state return free Your earned income was more than $7,300 ($8,500 if 65 or older and blind). File state return free Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). File state return free     U. File state return free S. File state return free Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. File state return free For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. File state return free S. File state return free Citizens and Resident Aliens Abroad. File state return free Residents of Puerto Rico If you are a U. File state return free S. File state return free citizen and also a bona fide resident of Puerto Rico, you generally must file a U. File state return free S. File state return free income tax return for any year in which you meet the income requirements. File state return free This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. File state return free If you are a bona fide resident of Puerto Rico for the whole year, your U. File state return free S. File state return free gross income does not include income from sources within Puerto Rico. File state return free It does, however, include any income you received for your services as an employee of the United States or any U. File state return free S. File state return free agency. File state return free If you receive income from Puerto Rican sources that is not subject to U. File state return free S. File state return free tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. File state return free S. File state return free income tax return. File state return free For more information, see Publication 570, Tax Guide for Individuals With Income From U. File state return free S. File state return free Possessions. File state return free Individuals With Income From U. File state return free S. File state return free Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File state return free S. File state return free Virgin Islands, special rules may apply when determining whether you must file a U. File state return free S. File state return free federal income tax return. File state return free In addition, you may have to file a return with the individual possession government. File state return free See Publication 570 for more information. File state return free Dependents A person who is a dependent may still have to file a return. File state return free It depends on his or her earned income, unearned income, and gross income. File state return free For details, see Table 2. File state return free A dependent must also file if one of the situations described in Table 3 applies. File state return free Responsibility of parent. File state return free    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. File state return free If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. File state return free ” Earned income. File state return free    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. File state return free Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. File state return free See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. File state return free Child's earnings. File state return free    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. File state return free This is true even if under local law the child's parent has the right to the earnings and may actually have received them. File state return free But if the child does not pay the tax due on this income, the parent is liable for the tax. File state return free Unearned income. File state return free    Unearned income includes income such as interest, dividends, and capital gains. File state return free Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. File state return free Election to report child's unearned income on parent's return. File state return free    You may be able to include your child's interest and dividend income on your tax return. File state return free If you do this, your child will not have to file a return. File state return free To make this election, all of the following conditions must be met. File state return free Your child was under age 19 (or under age 24 if a student) at the end of 2013. File state return free (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. File state return free Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. File state return free ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). File state return free The interest and dividend income was less than $10,000. File state return free Your child is required to file a return for 2013 unless you make this election. File state return free Your child does not file a joint return for 2013. File state return free No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. File state return free No federal income tax was withheld from your child's income under the backup withholding rules. File state return free You are the parent whose return must be used when making the election to report your child's unearned income. File state return free   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. File state return free Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. File state return free See Table 3 for those other situations when you must file. File state return free Table 3. File state return free Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. File state return free 1. File state return free You owe any special taxes, including any of the following. File state return free   a. File state return free Alternative minimum tax. File state return free (See Form 6251. File state return free )   b. File state return free Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File state return free (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File state return free ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. File state return free   c. File state return free Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). File state return free   d. File state return free Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. File state return free (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. File state return free )   e. File state return free Household employment taxes. File state return free But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. File state return free   f. File state return free Recapture taxes. File state return free (See the Form 1040 instructions for lines 44, 59b, and 60. File state return free ) 2. File state return free You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. File state return free 3. File state return free You had net earnings from self-employment of at least $400. File state return free (See Schedule SE (Form 1040) and its instructions. File state return free ) 4. File state return free You had wages of $108. File state return free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File state return free (See Schedule SE (Form 1040) and its instructions. File state return free ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. File state return free For example, you should file if one of the following applies. File state return free You had income tax withheld from your pay. File state return free You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. File state return free You qualify for the earned income credit. File state return free See Publication 596, Earned Income Credit (EIC), for more information. File state return free You qualify for the additional child tax credit. File state return free See the instructions for the tax form you file (Form 1040 or 1040A) for more information. File state return free You qualify for the refundable American opportunity education credit. File state return free See Form 8863, Education Credits. File state return free You qualify for the health coverage tax credit. File state return free For information about this credit, see Form 8885, Health Coverage Tax Credit. File state return free You qualify for the credit for federal tax on fuels. File state return free See Form 4136, Credit for Federal Tax Paid on Fuels. File state return free Form 1099-B received. File state return free    Even if you are not required to file a return, you should consider filing if all of the following apply. File state return free You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). File state return free The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. File state return free Box 3 of Form 1099-B (or substitute statement) is blank. File state return free In this case, filing a return may keep you from getting a notice from the IRS. File state return free Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. File state return free You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. File state return free There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. File state return free If more than one filing status applies to you, choose the one that will give you the lowest tax. File state return free Marital Status In general, your filing status depends on whether you are considered unmarried or married. File state return free Unmarried persons. File state return free    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. File state return free   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. File state return free Divorced persons. File state return free    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. File state return free Divorce and remarriage. File state return free    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. File state return free Annulled marriages. File state return free    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. File state return free You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. File state return free 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. File state return free If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). File state return free 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. File state return free Head of household or qualifying widow(er) with dependent child. File state return free    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. File state return free See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. File state return free Married persons. File state return free    If you are considered married, you and your spouse can file a joint return or separate returns. File state return free Considered married. File state return free    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. File state return free You are married and living together. File state return free 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. File state return free You are married and living apart but not legally separated under a decree of divorce or separate maintenance. File state return free You are separated under an interlocutory (not final) decree of divorce. File state return free Same-sex marriage. File state return free    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File state return free 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. File state return free However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. File state return free   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. File state return free S. File state return free territories and possessions. File state return free It means any domestic jurisdiction that has the legal authority to sanction marriages. File state return free The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. File state return free   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. File state return free However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. File state return free   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. File state return free gov. File state return free Spouse died during the year. File state return free    If your spouse died during the year, you are considered married for the whole year for filing status purposes. File state return free   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. File state return free For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . File state return free   If you remarried before the end of the tax year, you can file a joint return with your new spouse. File state return free Your deceased spouse's filing status is married filing separately for that year. File state return free Married persons living apart. File state return free    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. File state return free If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. File state return free Also, your tax may be lower, and you may be able to claim the earned income credit. File state return free See Head of Household , later. File state return free Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. File state return free To determine your marital status, see Marital Status , earlier. File state return free Widow(er). File state return free    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. File state return free You may, however, be able to use another filing status that will give you a lower tax. File state return free See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. File state return free How to file. File state return free    You can file Form 1040. File state return free If you have taxable income of less than $100,000, you may be able to file Form 1040A. File state return free If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. File state return free If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. File state return free Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. File state return free 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. File state return free On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. File state return free You can file a joint return even if one of you had no income or deductions. File state return free 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. File state return free 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. File state return free 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). File state return free You can choose the method that gives the two of you the lower combined tax. File state return free How to file. File state return free    If you file as married filing jointly, you can use Form 1040. File state return free If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. File state return free 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. File state return free If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. File state return free Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. File state return free Spouse died. File state return free    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. File state return free See Spouse died during the year , under Married persons, earlier. File state return free   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. File state return free Divorced persons. File state return free    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. File state return free Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. File state return free Accounting period. File state return free    Both of you must use the same accounting period, but you can use different accounting methods. File state return free Joint responsibility. File state return free    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. File state return free This means that if one spouse does not pay the tax due, the other may have to. File state return free Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. File state return free One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. File state return free   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. File state return free Divorced taxpayer. File state return free    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. File state return free 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. File state return free Relief from joint responsibility. File state return free    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. File state return free You can ask for relief no matter how small the liability. File state return free   There are three types of relief available. File state return free Innocent spouse relief. File state return free Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). File state return free Equitable relief. File state return free    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. File state return free Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. File state return free Signing a joint return. File state return free    For a return to be considered a joint return, both spouses generally must sign the return. File state return free Spouse died before signing. File state return free    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. File state return free If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. File state return free Spouse away from home. File state return free    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. File state return free Injury or disease prevents signing. File state return free    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). File state return free ” Be sure to also sign in the space provided for your signature. File state return free Attach a dated statement, signed by you, to the return. File state return free 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. File state return free Signing as guardian of spouse. File state return free    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. File state return free Spouse in combat zone. File state return free    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. File state return free Attach a signed statement to your return explaining that your spouse is serving in a combat zone. File state return free 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. File state return free Other reasons spouse cannot sign. File state return free    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). File state return free Attach the power of attorney (or a copy of it) to your tax return. File state return free You can use Form 2848. File state return free Nonresident alien or dual-status alien. File state return free    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. File state return free However, if one spouse was a nonresident alien or dual-status alien who was married to a U. File state return free S. File state return free citizen or resident alien at the end of the year, the spouses can choose to file a joint return. File state return free If you do file a joint return, you and your spouse are both treated as U. File state return free S. File state return free residents for the entire tax year. File state return free See chapter 1 of Publication 519. File state return free Married Filing Separately You can choose married filing separately as your filing status if you are married. File state return free 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. File state return free 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. File state return free 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 ). File state return free This can apply to you even if you are not divorced or legally separated. File state return free 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. File state return free The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. File state return free See Head of Household , later, for more information. File state return free 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. File state return free However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). File state return free This way you can make sure you are using the filing status that results in the lowest combined tax. File state return free When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. File state return free How to file. File state return free    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. File state return free 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. File state return free   You can file Form 1040. File state return free If your taxable income is less than $100,000, you may be able to file Form 1040A. File state return free Select this filing status by checking the box on line 3 of either form. File state return free Enter your spouse's full name and SSN or ITIN in the spaces provided. File state return free 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. File state return free Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. File state return free Special Rules If you choose married filing separately as your filing status, the following special rules apply. File state return free Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. File state return free Your tax rate generally is higher than on a joint return. File state return free Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. File state return free You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). File state return free 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. File state return free See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. File state return free You cannot take the earned income credit. File state return free You cannot take the exclusion or credit for adoption expenses in most cases. File state return free 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. File state return free You cannot exclude any interest income from qualified U. File state return free S. File state return free savings bonds you used for higher education expenses. File state return free 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. File state return free 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. File state return free Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). File state return free If your spouse itemizes deductions, you cannot claim the standard deduction. File state return free If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. File state return free Adjusted gross income (AGI) limits. File state return free    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. File state return free Individual retirement arrangements (IRAs). File state return free    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. File state return free Your deduction is reduced or eliminated if your income is more than a certain amount. File state return free This amount is much lower for married individuals who file separately and lived together at any time during the year. File state return free For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. File state return free Rental activity losses. File state return free    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. File state return free This is called a special allowance. File state return free However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. File state return free 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. File state return free See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. File state return free Community property states. File state return free    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. File state return free See Publication 555, Community Property. File state return free 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. File state return free You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. File state return free This does not include any extensions. File state return free A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. File state return free 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. File state return free Exception. File state return free    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. File state return free The personal representative has 1 year from the due date (including extensions) of the return to make the change. File state return free See Publication 559 for more information on filing income tax returns for a decedent. File state return free Head of Household You may be able to file as head of household if you meet all the following requirements. File state return free You are unmarried or considered unmarried on the last day of the year. File state return free See Marital Status , earlier, and Considered Unmarried , later. File state return free You paid more than half the cost of keeping up a home for the year. File state return free A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). File state return free However, if the qualifying person is your dependent parent, he or she does not have to live with you. File state return free See Special rule for parent , later, under Qualifying Person. File state return free 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. File state return free You will also receive a higher standard deduction than if you file as single or married filing separately. File state return free How to file. File state return free    If you file as head of household, you can use Form 1040. File state return free If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. File state return free Indicate your choice of this filing status by checking the box on line 4 of either form. File state return free Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. File state return free Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. File state return free You are considered unmarried on the last day of the tax year if you meet all the following tests. File state return free You file a separate return (defined earlier under Joint Return After Separate Returns ). File state return free You paid more than half the cost of keeping up your home for the tax year. File state return free Your spouse did not live in your home during the last 6 months of the tax year. File state return free Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. File state return free See Temporary absences , later. File state return free Your home was the main home of your child, stepchild, or foster child for more than half the year. File state return free (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. File state return free ) You must be able to claim an exemption for the child. File state return free However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. File state return free The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . File state return free 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. File state return free See Publication 555 for more information. File state return free Nonresident alien spouse. File state return free    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. File state return free However, your spouse is not a qualifying person for head of household purposes. File state return free You must have another qualifying person and meet the other tests to be eligible to file as a head of household. File state return free Choice to treat spouse as resident. File state return free    You are considered married if you choose to treat your spouse as a resident alien. File state return free See chapter 1 of Publication 519. File state return free 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. File state return free You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. File state return free Worksheet 1. File state return free 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. File state return free Costs you include. File state return free    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. File state return free   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. File state return free However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. File state return free Costs you do not include. File state return free    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. File state return free 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. File state return free Qualifying Person See Table 4 to see who is a qualifying person. File state return free Any person not described in Table 4 is not a qualifying person. File state return free Example 1—child. File state return free Your unmarried son lived with you all year and was 18 years old at the end of the year. File state return free 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. File state return free As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. File state return free Example 2—child who is not qualifying person. File state return free 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. File state return free Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. File state return free Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. File state return free As a result, he is not your qualifying person for head of household purposes. File state return free Example 3—girlfriend. File state return free Your girlfriend lived with you all year. File state return free Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . File state return free See Table 4. File state return free Example 4—girlfriend's child. File state return free The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. File state return free He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). File state return free As a result, he is not your qualifying person for head of household purposes. File state return free Home of qualifying person. File state return free    Generally, the qualifying person must live with you for more than half of the year. File state return free Special rule for parent. File state return free    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. File state return free However, you must be able to claim an exemption for your father or mother. File state return free 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. File state return free   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. File state return free Death or birth. File state return free    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. File state return free To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. File state return free Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. File state return free Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. File state return free Example. File state return free You are unmarried. File state return free Your mother, for whom you can claim an exemption, lived in an apartment by herself. File state return free She died on September 2. File state return free The cost of the upkeep of her apartment for the year until her death was $6,000. File state return free You paid $4,000 and your brother paid $2,000. File state return free Your brother made no other payments towards your mother's support. File state return free Your mother had no income. File state return free Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. File state return free Temporary absences. File state return free    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. File state return free It must be reasonable to assume the absent person will return to the home after the temporary absence. File state return free You must continue to keep up the home during the absence. File state return free Kidnapped child. File state return free    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. File state return free You can claim head of household filing status if all the following statements are true. File state return free The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. File state return free In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File state return free You would have qualified for head of household filing status if the child had not been kidnapped. File state return free   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. File state return free 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. File state return free The year of death is the last year for which you can file jointly with your deceased spouse. File state return free See Married Filing Jointly , earlier. File state return free 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. File state return free 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. File state return free The rules for using this filing status are explained in detail here. File state return free This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). File state return free It does not entitle you to file a joint return. File state return free How to file. File state return free    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. File state return free If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. File state return free Check the box on line 5 of either form. File state return free Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. File state return free Table 4. File state return free Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. File state return free IF the person is your . File state return free . File state return free . File state return free   AND . File state return free . File state return free . File state return free   THEN that person is . File state return free . File state return free . File state return free 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. File state return free   he or she is married and you can claim an exemption for him or her   a qualifying person. File state return free   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. File state return free 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. File state return free 6   you cannot claim an exemption for him or her   not a qualifying person. File state return free qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). File state return free   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. File state return free   he or she did not live with you more than half the year   not a qualifying person. File state return free   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. File state return free   you cannot claim an exemption for him or her   not a qualifying person. File state return free 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. File state return free 2 The term “qualifying child” is defined under Exemptions for Dependents, later. File state return free Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. File state return free 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. File state return free 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. File state return free 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. File state return free 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. File state return free See Multiple Support Agreement . File state return free 6 See Special rule for parent . File state return free Eligibility rules. File state return free    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. File state return free You were entitled to file a joint return with your spouse for the year your spouse died. File state return free It does not matter whether you actually filed a joint return. File state return free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. File state return free You have a child or stepchild for whom you can claim an exemption. File state return free This does not include a foster child. File state return free This child lived in your home all year, except for temporary absences. File state return free See Temporary absences , earlier, under Head of Household. File state return free There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. File state return free You paid more than half the cost of keeping up a home for the year. File state return free See Keeping Up a Home , earlier, under Head of Household. File state return free Example. File state return free John's wife died in 2011. File state return free John has not remarried. File state return free He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. File state return free For 2011 he was entitled to file a joint return for himself and his deceased wife. File state return free For 2012 and 2013, he can file as a qualifying widower with a dependent child. File state return free After 2013, he can file as head of household if he qualifies. File state return free Death or birth. File state return free    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. File state return free 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. File state return free Kidnapped child. File state return free    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. File state return free You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. File state return free The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. File state return free In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File state return free You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. File state return free As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. File state return free Exemptions Exemptions reduce your taxable income. File state return free You can deduct $3,900 for each exemption you claim in 2013. File state return free If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). File state return free But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. File state return free See Phaseout of Exemptions , later. File state return free Types of exemptions. File state return free    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). File state return free While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. File state return free Dependent cannot claim a personal exemption. File state return free    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. File state return free How to claim exemptions. File state return free    How you claim an exemption on your tax return depends on which form you file. File state return free Form 1040EZ filers. File state return free    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. File state return free Form 1040A filers. File state return free    If you file Form 1040A, complete lines 6a through 6d. File state return free The total number of exemptions you can claim is the total in the box on line 6d. File state return free Also complete line 26. File state return free Form 1040 filers. File state return free    If you file Form 1040, complete lines 6a through 6d. File state return free The total number of exemptions you can claim is the total in the box on line 6d. File state return free Also complete line 42. File state return free If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. File state return free U. File state return free S. File state return free citizen or resident alien. File state return free    If you are a U. File state return free S. File state return free citizen, U. File state return free S. File state return free resident alien, U. File state return free S. File state return free national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. File state return free Nonresident aliens. File state return free    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. File state return free You cannot claim exemptions for a spouse or dependents. File state return free   These restrictions do not apply if you are a nonresident alien married to a U. File state return free S. File state return free citizen or resident alien and have chosen to be treated as a resident of the United States. File state return free More information. File state return free    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. File state return free Dual-status taxpayers. File state return free    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. File state return free Personal Exemptions You are generally allowed one exemption for yourself. File state return free If you are married, you may be allowed one exemption for your spouse. File state return free These are called personal exemptions. File state return free Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. File state return free If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. File state return free Your Spouse's Exemption Your spouse is never considered your dependent. File state return free Joint return. File state return free    On a joint return, you can claim one exemption for yourself and one for your spouse. File state return free Separate return. File state return free    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. File state return free This is true even if the other taxpayer does not actually claim your spouse as a dependent. File state return free You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. File state return free S. File state return free tax purposes and satisfy the other conditions listed above. File state return free Head of household. File state return free    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. File state return free   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. File state return free Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. File state return free Death of spouse. File state return free    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . File state return free If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . File state return free   If you remarried during the year, you cannot take an exemption for your deceased spouse. File state return free   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. File state return free If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. File state return free Divorced or separated spouse. File state return free    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File state return free This rule applies even if you provided all of your former spouse's support. File state return free Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File state return free You can claim an exemption for a dependent even if your dependent files a return. File state return free The term “dependent” means: A qualifying child, or A qualifying relative. File state return free The terms “ qualifying child ” and “ qualifying relative ” are defined later. File state return free You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. File state return free Dependent taxpayer test. File state return free Joint return test. File state return free Citizen or resident test. File state return free These three tests are explained in detail later. File state return free All the requirements for claiming an exemption for a dependent are summarized in Table 5. File state return free Table 5. File state return free Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. File state return free For details, see the rest of this publication. File state return free You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. File state return free   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. File state return free   You cannot claim a person as a dependent unless that person is a U. File state return free S. File state return free citizen, U. File state return free S. File state return free resident alien, U. File state return free S. File state return free national, or a resident of Canada or Mexico. File state return free 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File state return free   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. File state return free   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. File state return free   The child must have lived with you for more than half of the year. File state return free 2  The child must not have provided more than half of his or her own support for the year. File state return free   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). File state return free  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. File state return free See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. File state return free The person cannot be your qualifying child or the qualifying child of any other taxpayer. File state return free   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). File state return free   The person's gross income for the year must be less than $3,900. File state return free 3  You must provide more than half of the person's total support for the year. File state return free 4  1 There is an exception for certain adopted children. File state return free 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. File state return free 3 There is an exception if the person is disabled and has income from a sheltered workshop. File state return free 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File state return free Dependent not allowed a personal exemption. File state return free If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. File state return free This is true even if you do not claim the dependent's exemption on your return. File state return free It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. File state return free Housekeepers, maids, or servants. File state return free    If these people work for you, you cannot claim exemptions for them. File state return free Child tax credit. File state return free    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. File state return free For more information, see the instructions for the tax form you file (Form 1040 or 1040A). File state return free Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. File state return free Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. File state return free If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. File state return free Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. File state return free Exception. File state return free    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. File state return free Example 1—child files joint return. File state return free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File state return free He earned $25,000 for the year. File state return free The couple files a joint return. File state return free You cannot take an exemption for your daughter. File state return free Example 2—child files joint return only as claim for refund of withheld tax. File state return free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File state return free Neither is required to file a tax return. File state return free They do not have a child. File state return free Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. File state return free The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. File state return free You can claim exemptions for each of them if all the other tests to do so are met. File state return free Example 3—child files joint return to claim American opportunity credit. File state return free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File state return free He and his wife are not required to file a tax return. File state return free However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. File state return free Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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Susquehanna River Basin Commission

The Susquehanna River Basin Commission is an interstate body, with representatives from New York, Maryland, Pennsylvania and the federal government, that manages the environmental stewardship and economic development of the Susquehanna river and its tributaries.

Contact the Agency or Department

Website: Susquehanna River Basin Commission

E-mail:

Address: 1721 Front St
Harrisburg, PA 17102

Phone Number: (717) 238-0423

The File State Return Free

File state return free Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. File state return free Proc. File state return free 2011-21 Table of Contents SECTION 1. File state return free PURPOSE SECTION 2. File state return free BACKGROUND SECTION 3. File state return free SCOPE SECTION 4. File state return free APPLICATION SECTION 5. File state return free EFFECTIVE DATE SECTION 6. File state return free EFFECT ON OTHER DOCUMENTS SECTION 7. File state return free DRAFTING INFORMATION SECTION 1. File state return free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. File state return free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). File state return free SECTION 2. File state return free BACKGROUND . File state return free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. File state return free For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. File state return free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. File state return free This change reflects the higher rate of price inflation for trucks and vans since 1988. File state return free . File state return free 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. File state return free L. File state return free No. File state return free 111-240, 124 Stat. File state return free 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. File state return free Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. File state return free L. File state return free No. File state return free 111-312, 124 Stat. File state return free 3296 (Dec. File state return free 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. File state return free Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). File state return free It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. File state return free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. File state return free . File state return free 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). File state return free Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. File state return free Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). File state return free Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. File state return free This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. File state return free . File state return free 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. File state return free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File state return free Under § 1. File state return free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. File state return free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File state return free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File state return free SECTION 3. File state return free SCOPE . File state return free 01 The limitations on depreciation deductions in section 4. File state return free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. File state return free . File state return free 02 The tables in section 4. File state return free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. File state return free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. File state return free See Rev. File state return free Proc. File state return free 2006-18, 2006-1 C. File state return free B. File state return free 645, for passenger automobiles first leased during calendar year 2006; Rev. File state return free Proc. File state return free 2007-30, 2007-1 C. File state return free B. File state return free 1104, for passenger automobiles first leased during calendar year 2007; Rev. File state return free Proc. File state return free 2008-22, 2008-1 C. File state return free B. File state return free 658, for passenger automobiles first leased during calendar year 2008; Rev. File state return free Proc. File state return free 2009-24, 2009-1 C. File state return free B. File state return free 885, for passenger automobiles first leased during calendar year 2009; and Rev. File state return free Proc. File state return free 2010-18, 2010-1 C. File state return free B. File state return free 427, as amplified and modified by section 4. File state return free 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. File state return free SECTION 4. File state return free APPLICATION . File state return free 01 Limitations on Depreciation Deductions for Certain Automobiles. File state return free (1) Amount of the inflation adjustment. File state return free (a) Passenger automobiles (other than trucks or vans). File state return free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. File state return free Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File state return free The new car component of the CPI was 115. File state return free 2 for October 1987 and 137. File state return free 880 for October 2010. File state return free The October 2010 index exceeded the October 1987 index by 22. File state return free 680. File state return free Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. File state return free 69 percent (22. File state return free 680/115. File state return free 2 x 100%). File state return free The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state return free 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. File state return free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. File state return free (b) Trucks and vans. File state return free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. File state return free The new truck component of the CPI was 112. File state return free 4 for October 1987 and 142. File state return free 556 for October 2010. File state return free The October 2010 index exceeded the October 1987 index by 30. File state return free 156. File state return free Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. File state return free 83 percent (30. File state return free 156/112. File state return free 4 x 100%). File state return free The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state return free 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. File state return free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. File state return free (2) Amount of the limitation. File state return free Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. File state return free Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. File state return free Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. File state return free The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. File state return free REV. File state return free PROC. File state return free 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state return free PROC. File state return free 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. File state return free PROC. File state return free 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state return free PROC. File state return free 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . File state return free 02 Inclusions in Income of Lessees of Passenger Automobiles. File state return free A taxpayer must follow the procedures in § 1. File state return free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. File state return free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. File state return free REV. File state return free PROC. File state return free 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. File state return free PROC. File state return free 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . File state return free 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. File state return free (1) Calculation of the Revised Amount. File state return free The revised depreciation limits provided in this section 4. File state return free 03 were calculated by increasing the existing limitations on the first year allowance in Rev. File state return free Proc. File state return free 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). File state return free (2) Amount of the Revised Limitation. File state return free For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File state return free For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File state return free If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. File state return free Proc. File state return free 2010-18 apply. File state return free REV. File state return free PROC. File state return free 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state return free PROC. File state return free 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. File state return free The lease inclusion amounts in Tables 3 and 4 of Rev. File state return free Proc. File state return free 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. File state return free Consequently, Table 3 of Rev. File state return free Proc. File state return free 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. File state return free Proc. File state return free 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. File state return free SECTION 5. File state return free EFFECTIVE DATE This revenue procedure, with the exception of section 4. File state return free 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. File state return free Section 4. File state return free 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. File state return free SECTION 6. File state return free EFFECT ON OTHER DOCUMENTS Rev. File state return free Proc. File state return free 2010-18 is amplified and modified. File state return free SECTION 7. File state return free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File state return free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File state return free For further information regarding this revenue procedure, contact Mr. File state return free Harvey at (202) 622-4930 (not a toll-free call). File state return free Prev  Up  Next   Home   More Internal Revenue Bulletins