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Free File State Tax Only

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Free File State Tax Only

Free file state tax only 3. Free file state tax only   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. Free file state tax only Deductible contribution. Free file state tax only Nondeductible contribution. Free file state tax only You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). Free file state tax only Some adjustments to income follow. Free file state tax only Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. Free file state tax only Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. Free file state tax only See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. Free file state tax only Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Free file state tax only For more details, see Publication 535, Business Expenses. Free file state tax only Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). Free file state tax only For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. Free file state tax only Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). Free file state tax only Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. Free file state tax only Alimony payments (Form 1040, line 31a). Free file state tax only For more information, see Publication 504, Divorced or Separated Individuals. Free file state tax only There are other items you can claim as adjustments to income. Free file state tax only These adjustments are discussed in your tax return instructions. Free file state tax only Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. Free file state tax only A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Free file state tax only Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . Free file state tax only For more detailed information, see Publication 590. Free file state tax only Contributions. Free file state tax only   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. Free file state tax only Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. Free file state tax only    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. Free file state tax only Do not report this interest on your tax return as tax-exempt interest. Free file state tax only General limit. Free file state tax only   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. Free file state tax only Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). Free file state tax only Contributions to Kay Bailey Hutchison Spousal IRAs. Free file state tax only   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. Free file state tax only For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. Free file state tax only Deductible contribution. Free file state tax only   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. Free file state tax only However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Free file state tax only Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. Free file state tax only For more information, see Limit if Covered by Employer Plan in Publication 590. Free file state tax only Nondeductible contribution. Free file state tax only   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Free file state tax only You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. Free file state tax only    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). Free file state tax only Prev  Up  Next   Home   More Online Publications
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The Free File State Tax Only

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