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Free Online Amended Tax Return

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Free Online Amended Tax Return

Free online amended tax return 8. Free online amended tax return   Foreign Insurance Taxes Table of Contents Premium. Free online amended tax return Tax is imposed on insurance policies issued by foreign insurers. Free online amended tax return Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Free online amended tax return The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Free online amended tax return Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Free online amended tax return For example, on a premium payment of $10. Free online amended tax return 10, the tax is 44 cents. Free online amended tax return Life, sickness, and accident insurance, and annuity contracts: 1 cent. Free online amended tax return For example, on a premium payment of $10. Free online amended tax return 10, the tax is 11 cents. Free online amended tax return Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Free online amended tax return However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Free online amended tax return Premium. Free online amended tax return   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Free online amended tax return It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Free online amended tax return If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Free online amended tax return When liability attaches. Free online amended tax return   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Free online amended tax return A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Free online amended tax return Who must file. Free online amended tax return   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Free online amended tax return Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Free online amended tax return    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Free online amended tax return These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Free online amended tax return If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Free online amended tax return   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Free online amended tax return During this period, the records must be readily accessible to the IRS. Free online amended tax return   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Free online amended tax return For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Free online amended tax return Rul. Free online amended tax return 2008-15. Free online amended tax return You can find Rev. Free online amended tax return Rul. Free online amended tax return 2008-15 on page 633 of I. Free online amended tax return R. Free online amended tax return B. Free online amended tax return 2008-12 at www. Free online amended tax return irs. Free online amended tax return gov/pub/irs-irbs/irb08-12. Free online amended tax return pdf. Free online amended tax return Treaty-based positions under IRC 6114. Free online amended tax return   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Free online amended tax return   Attach any disclosure statement to the first quarter Form 720. Free online amended tax return You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Free online amended tax return See the Instructions for Form 720 for information on how and where to file. Free online amended tax return   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Free online amended tax return S. Free online amended tax return treaties. Free online amended tax return Prev  Up  Next   Home   More Online Publications
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The Free Online Amended Tax Return

Free online amended tax return Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Free online amended tax return 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. Free online amended tax return Form 1040A filers. Free online amended tax return Form 1040 filers. Free online amended tax return More information. Free online amended tax return Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Free online amended tax return Taxpayer identification numbers for aliens. Free online amended tax return Taxpayer identification numbers for adoptees. Free online amended tax return 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. Free online amended tax return S. Free online amended tax return 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. Free online amended tax return For details, see Table 1 and Table 2. Free online amended tax return You also must file if one of the situations described in Table 3 applies. Free online amended tax return The filing requirements apply even if you owe no tax. Free online amended tax return Table 1. Free online amended tax return 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Free online amended tax return . Free online amended tax return . Free online amended tax return AND at the end of 2013 you were. Free online amended tax return . Free online amended tax return . Free online amended tax return * THEN file a return if your gross income was at least. Free online amended tax return . Free online amended tax return . Free online amended tax return ** 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. Free online amended tax return ** 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). Free online amended tax return 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). Free online amended tax return 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. Free online amended tax return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free online amended tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free online amended tax return 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. Free online amended tax return *** 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. Free online amended tax return You may have to pay a penalty if you are required to file a return but fail to do so. Free online amended tax return If you willfully fail to file a return, you may be subject to criminal prosecution. Free online amended tax return For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Free online amended tax return Gross income. Free online amended tax return    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free online amended tax return 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. Free online amended tax return For a list of community property states, see Community property states under Married Filing Separately, later. Free online amended tax return Self-employed persons. Free online amended tax return    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. Free online amended tax return 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. Free online amended tax return In either case, you must add any income from investments and from incidental or outside operations or sources. Free online amended tax return    You must file Form 1040 if you owe any self-employment tax. Free online amended tax return Filing status. Free online amended tax return    Your filing status generally depends on whether you are single or married. Free online amended tax return Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Free online amended tax return Filing status is discussed in detail later in this publication. Free online amended tax return Age. Free online amended tax return    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. Free online amended tax return For 2013, you are 65 or older if you were born before January 2, 1949. Free online amended tax return 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. Free online amended tax return Dependents should see Table 2 instead. Free online amended tax return Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Free online amended tax return You are the surviving spouse, executor, administrator, or legal representative. Free online amended tax return The decedent met the filing requirements described in this publication at the time of his or her death. Free online amended tax return For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Free online amended tax return Table 2. Free online amended tax return 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Free online amended tax return If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free online amended tax return  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Free online amended tax return It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Free online amended tax return Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Free online amended tax return Gross income is the total of your unearned and earned income. Free online amended tax return If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Free online amended tax return For details, see Exemptions for Dependents. Free online amended tax return Single dependents—Were you either age 65 or older or blind? □ No. Free online amended tax return You must file a return if any of the following apply. Free online amended tax return Your unearned income was more than $1,000. Free online amended tax return Your earned income was more than $6,100. Free online amended tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Free online amended tax return     □ Yes. Free online amended tax return You must file a return if any of the following apply. Free online amended tax return Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free online amended tax return Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free online amended tax return 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). Free online amended tax return     Married dependents—Were you either age 65 or older or blind? □ No. Free online amended tax return You must file a return if any of the following apply. Free online amended tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free online amended tax return Your unearned income was more than $1,000. Free online amended tax return Your earned income was more than $6,100. Free online amended tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Free online amended tax return     □ Yes. Free online amended tax return You must file a return if any of the following apply. Free online amended tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free online amended tax return Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free online amended tax return Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free online amended tax return 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). Free online amended tax return     U. Free online amended tax return S. Free online amended tax return 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. Free online amended tax return For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free online amended tax return S. Free online amended tax return Citizens and Resident Aliens Abroad. Free online amended tax return Residents of Puerto Rico If you are a U. Free online amended tax return S. Free online amended tax return citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free online amended tax return S. Free online amended tax return income tax return for any year in which you meet the income requirements. Free online amended tax return This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free online amended tax return If you are a bona fide resident of Puerto Rico for the whole year, your U. Free online amended tax return S. Free online amended tax return gross income does not include income from sources within Puerto Rico. Free online amended tax return It does, however, include any income you received for your services as an employee of the United States or any U. Free online amended tax return S. Free online amended tax return agency. Free online amended tax return If you receive income from Puerto Rican sources that is not subject to U. Free online amended tax return S. Free online amended tax return tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Free online amended tax return S. Free online amended tax return income tax return. Free online amended tax return For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free online amended tax return S. Free online amended tax return Possessions. Free online amended tax return Individuals With Income From U. Free online amended tax return S. Free online amended tax return Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free online amended tax return S. Free online amended tax return Virgin Islands, special rules may apply when determining whether you must file a U. Free online amended tax return S. Free online amended tax return federal income tax return. Free online amended tax return In addition, you may have to file a return with the individual possession government. Free online amended tax return See Publication 570 for more information. Free online amended tax return Dependents A person who is a dependent may still have to file a return. Free online amended tax return It depends on his or her earned income, unearned income, and gross income. Free online amended tax return For details, see Table 2. Free online amended tax return A dependent must also file if one of the situations described in Table 3 applies. Free online amended tax return Responsibility of parent. Free online amended tax return    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. Free online amended tax return 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. Free online amended tax return ” Earned income. Free online amended tax return    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Free online amended tax return 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. Free online amended tax return See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Free online amended tax return Child's earnings. Free online amended tax return    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free online amended tax return This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Free online amended tax return But if the child does not pay the tax due on this income, the parent is liable for the tax. Free online amended tax return Unearned income. Free online amended tax return    Unearned income includes income such as interest, dividends, and capital gains. Free online amended tax return Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Free online amended tax return Election to report child's unearned income on parent's return. Free online amended tax return    You may be able to include your child's interest and dividend income on your tax return. Free online amended tax return If you do this, your child will not have to file a return. Free online amended tax return To make this election, all of the following conditions must be met. Free online amended tax return Your child was under age 19 (or under age 24 if a student) at the end of 2013. Free online amended tax return (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. Free online amended tax return 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. Free online amended tax return ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Free online amended tax return The interest and dividend income was less than $10,000. Free online amended tax return Your child is required to file a return for 2013 unless you make this election. Free online amended tax return Your child does not file a joint return for 2013. Free online amended tax return 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. Free online amended tax return No federal income tax was withheld from your child's income under the backup withholding rules. Free online amended tax return You are the parent whose return must be used when making the election to report your child's unearned income. Free online amended tax return   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Free online amended tax return 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. Free online amended tax return See Table 3 for those other situations when you must file. Free online amended tax return Table 3. Free online amended tax return 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. Free online amended tax return 1. Free online amended tax return You owe any special taxes, including any of the following. Free online amended tax return   a. Free online amended tax return Alternative minimum tax. Free online amended tax return (See Form 6251. Free online amended tax return )   b. Free online amended tax return Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free online amended tax return (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free online amended tax return ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free online amended tax return   c. Free online amended tax return 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). Free online amended tax return   d. Free online amended tax return 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. Free online amended tax return (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Free online amended tax return )   e. Free online amended tax return Household employment taxes. Free online amended tax return But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Free online amended tax return   f. Free online amended tax return Recapture taxes. Free online amended tax return (See the Form 1040 instructions for lines 44, 59b, and 60. Free online amended tax return ) 2. Free online amended tax return You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Free online amended tax return 3. Free online amended tax return You had net earnings from self-employment of at least $400. Free online amended tax return (See Schedule SE (Form 1040) and its instructions. Free online amended tax return ) 4. Free online amended tax return You had wages of $108. Free online amended tax return 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free online amended tax return (See Schedule SE (Form 1040) and its instructions. Free online amended tax return ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Free online amended tax return For example, you should file if one of the following applies. Free online amended tax return You had income tax withheld from your pay. Free online amended tax return You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Free online amended tax return You qualify for the earned income credit. Free online amended tax return See Publication 596, Earned Income Credit (EIC), for more information. Free online amended tax return You qualify for the additional child tax credit. Free online amended tax return See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Free online amended tax return You qualify for the refundable American opportunity education credit. Free online amended tax return See Form 8863, Education Credits. Free online amended tax return You qualify for the health coverage tax credit. Free online amended tax return For information about this credit, see Form 8885, Health Coverage Tax Credit. Free online amended tax return You qualify for the credit for federal tax on fuels. Free online amended tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Free online amended tax return Form 1099-B received. Free online amended tax return    Even if you are not required to file a return, you should consider filing if all of the following apply. Free online amended tax return You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Free online amended tax return 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. Free online amended tax return Box 3 of Form 1099-B (or substitute statement) is blank. Free online amended tax return In this case, filing a return may keep you from getting a notice from the IRS. Free online amended tax return 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. Free online amended tax return You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Free online amended tax return There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Free online amended tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. Free online amended tax return Marital Status In general, your filing status depends on whether you are considered unmarried or married. Free online amended tax return Unmarried persons. Free online amended tax return    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Free online amended tax return   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Free online amended tax return Divorced persons. Free online amended tax return    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Free online amended tax return Divorce and remarriage. Free online amended tax return    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Free online amended tax return Annulled marriages. Free online amended tax return    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Free online amended tax return 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. Free online amended tax return Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Free online amended tax return If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Free online amended tax return However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Free online amended tax return Head of household or qualifying widow(er) with dependent child. Free online amended tax return    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Free online amended tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Free online amended tax return Married persons. Free online amended tax return    If you are considered married, you and your spouse can file a joint return or separate returns. Free online amended tax return Considered married. Free online amended tax return    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Free online amended tax return You are married and living together. Free online amended tax return You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Free online amended tax return You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Free online amended tax return You are separated under an interlocutory (not final) decree of divorce. Free online amended tax return Same-sex marriage. Free online amended tax return    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. Free online amended tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free online amended tax return 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. Free online amended tax return   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Free online amended tax return S. Free online amended tax return territories and possessions. Free online amended tax return It means any domestic jurisdiction that has the legal authority to sanction marriages. Free online amended tax return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Free online amended tax return   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Free online amended tax return 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. Free online amended tax return   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Free online amended tax return gov. Free online amended tax return Spouse died during the year. Free online amended tax return    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Free online amended tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Free online amended tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Free online amended tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Free online amended tax return Your deceased spouse's filing status is married filing separately for that year. Free online amended tax return Married persons living apart. Free online amended tax return    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Free online amended tax return If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Free online amended tax return Also, your tax may be lower, and you may be able to claim the earned income credit. Free online amended tax return See Head of Household , later. Free online amended tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Free online amended tax return To determine your marital status, see Marital Status , earlier. Free online amended tax return Widow(er). Free online amended tax return    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Free online amended tax return You may, however, be able to use another filing status that will give you a lower tax. Free online amended tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Free online amended tax return How to file. Free online amended tax return    You can file Form 1040. Free online amended tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. Free online amended tax return If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free online amended tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Free online amended tax return Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Free online amended tax return Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Free online amended tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Free online amended tax return You can file a joint return even if one of you had no income or deductions. Free online amended tax return If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 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Free online amended tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Free online amended tax return Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Free online amended tax return Spouse died. Free online amended tax return    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Free online amended tax return See Spouse died during the year , under Married persons, earlier. Free online amended tax return   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Free online amended tax return Divorced persons. 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Free online amended tax return Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Free online amended tax return Signing a joint return. Free online amended tax return    For a return to be considered a joint return, both spouses generally must sign the return. Free online amended tax return Spouse died before signing. Free online amended tax return    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Free online amended tax return 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. Free online amended tax return Spouse away from home. Free online amended tax return    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Free online amended tax return Injury or disease prevents signing. Free online amended tax return    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). Free online amended tax return ” Be sure to also sign in the space provided for your signature. Free online amended tax return Attach a dated statement, signed by you, to the return. Free online amended tax return The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Free online amended tax return Signing as guardian of spouse. Free online amended tax return    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 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Free online amended tax return    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Free online amended tax return Attach the power of attorney (or a copy of it) to your tax return. Free online amended tax return You can use Form 2848. Free online amended tax return Nonresident alien or dual-status alien. Free online amended tax return    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Free online amended tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Free online amended tax return S. Free online amended tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Free online amended tax return If you do file a joint return, you and your spouse are both treated as U. Free online amended tax return S. Free online amended tax return residents for the entire tax year. Free online amended tax return See chapter 1 of Publication 519. Free online amended tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. Free online amended tax return This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Free online amended tax return If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Free online amended tax return You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Free online amended tax return This can apply to you even if you are not divorced or legally separated. Free online amended tax return If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Free online amended tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Free online amended tax return See Head of Household , later, for more information. Free online amended tax return You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Free online amended tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Free online amended tax return This way you can make sure you are using the filing status that results in the lowest combined tax. Free online amended tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Free online amended tax return How to file. Free online amended tax return    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Free online amended tax return You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Free online amended tax return   You can file Form 1040. Free online amended tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Free online amended tax return Select this filing status by checking the box on line 3 of either form. Free online amended tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. Free online amended tax return If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Free online amended tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Free online amended tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. Free online amended tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Free online amended tax return Your tax rate generally is higher than on a joint return. Free online amended tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Free online amended tax return You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Free online amended tax return If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Free online amended tax return See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Free online amended tax return You cannot take the earned income credit. Free online amended tax return You cannot take the exclusion or credit for adoption expenses in most cases. Free online amended tax return You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Free online amended tax return You cannot exclude any interest income from qualified U. Free online amended tax return S. Free online amended tax return savings bonds you used for higher education expenses. Free online amended tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Free online amended tax return The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Free online amended tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Free online amended tax return If your spouse itemizes deductions, you cannot claim the standard deduction. Free online amended tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Free online amended tax return Adjusted gross income (AGI) limits. Free online amended tax return    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Free online amended tax return Individual retirement arrangements (IRAs). Free online amended tax return    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Free online amended tax return Your deduction is reduced or eliminated if your income is more than a certain amount. Free online amended tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. Free online amended tax return For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Free online amended tax return Rental activity losses. Free online amended tax return    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Free online amended tax return This is called a special allowance. Free online amended tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Free online amended tax return Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Free online amended tax return See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Free online amended tax return Community property states. Free online amended tax return    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Free online amended tax return See Publication 555, Community Property. Free online amended tax return Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Free online amended tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Free online amended tax return This does not include any extensions. Free online amended tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Free online amended tax return Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Free online amended tax return Exception. Free online amended tax return    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Free online amended tax return The personal representative has 1 year from the due date (including extensions) of the return to make the change. Free online amended tax return See Publication 559 for more information on filing income tax returns for a decedent. Free online amended tax return Head of Household You may be able to file as head of household if you meet all the following requirements. Free online amended tax return You are unmarried or considered unmarried on the last day of the year. Free online amended tax return See Marital Status , earlier, and Considered Unmarried , later. Free online amended tax return You paid more than half the cost of keeping up a home for the year. Free online amended tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Free online amended tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. Free online amended tax return See Special rule for parent , later, under Qualifying Person. Free online amended tax return If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Free online amended tax return You will also receive a higher standard deduction than if you file as single or married filing separately. Free online amended tax return How to file. Free online amended tax return    If you file as head of household, you can use Form 1040. Free online amended tax return If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free online amended tax return Indicate your choice of this filing status by checking the box on line 4 of either form. Free online amended tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Free online amended tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Free online amended tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. Free online amended tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). Free online amended tax return You paid more than half the cost of keeping up your home for the tax year. Free online amended tax return Your spouse did not live in your home during the last 6 months of the tax year. Free online amended tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Free online amended tax return See Temporary absences , later. Free online amended tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Free online amended tax return (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Free online amended tax return ) You must be able to claim an exemption for the child. Free online amended tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described 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. Free online amended tax return The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Free online amended tax return If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Free online amended tax return See Publication 555 for more information. Free online amended tax return Nonresident alien spouse. Free online amended tax return    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Free online amended tax return However, your spouse is not a qualifying person for head of household purposes. Free online amended tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Free online amended tax return Choice to treat spouse as resident. Free online amended tax return    You are considered married if you choose to treat your spouse as a resident alien. Free online amended tax return See chapter 1 of Publication 519. Free online amended tax return Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Free online amended tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Free online amended tax return Worksheet 1. Free online amended tax return Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Free online amended tax return Costs you include. Free online amended tax return    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Free online amended tax return   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Free online amended tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Free online amended tax return Costs you do not include. Free online amended tax return    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Free online amended tax return Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Free online amended tax return Qualifying Person See Table 4 to see who is a qualifying person. Free online amended tax return Any person not described in Table 4 is not a qualifying person. Free online amended tax return Example 1—child. Free online amended tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. Free online amended tax return He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Free online amended tax return 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. Free online amended tax return Example 2—child who is not qualifying person. Free online amended tax return The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Free online amended tax return Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Free online amended tax return Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Free online amended tax return As a result, he is not your qualifying person for head of household purposes. Free online amended tax return Example 3—girlfriend. Free online amended tax return Your girlfriend lived with you all year. Free online amended tax return 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 . Free online amended tax return See Table 4. Free online amended tax return Example 4—girlfriend's child. Free online amended tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Free online amended tax return He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Free online amended tax return As a result, he is not your qualifying person for head of household purposes. Free online amended tax return Home of qualifying person. Free online amended tax return    Generally, the qualifying person must live with you for more than half of the year. Free online amended tax return Special rule for parent. Free online amended tax return    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Free online amended tax return However, you must be able to claim an exemption for your father or mother. Free online amended tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Free online amended tax return   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Free online amended tax return Death or birth. Free online amended tax return    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. Free online amended tax return To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Free online amended tax return Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Free online amended tax return 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. Free online amended tax return Example. 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Free online amended tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free online amended tax return You would have qualified for head of household filing status if the child had not been kidnapped. Free online amended tax return   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. Free online amended tax return Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Free online amended tax return The year of death is the last year for which you can file jointly with your deceased spouse. Free online amended tax return See Married Filing Jointly , earlier. Free online amended tax return You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Free online amended tax return For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Free online amended tax return The rules for using this filing status are explained in detail here. Free online amended tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Free online amended tax return It does not entitle you to file a joint return. Free online amended tax return How to file. Free online amended tax return    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Free online amended tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free online amended tax return Check the box on line 5 of either form. Free online amended tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Free online amended tax return Table 4. Free online amended tax return 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. Free online amended tax return IF the person is your . Free online amended tax return . Free online amended tax return . Free online amended tax return   AND . Free online amended tax return . Free online amended tax return . Free online amended tax return   THEN that person is . Free online amended tax return . Free online amended tax return . Free online amended tax return qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Free online amended tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. Free online amended tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Free online amended tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Free online amended tax return 6   you cannot claim an exemption for him or her   not a qualifying person. Free online amended tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Free online amended tax return   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. Free online amended tax return   he or she did not live with you more than half the year   not a qualifying person. Free online amended tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , 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. Free online amended tax return   you cannot claim an exemption for him or her   not a qualifying person. Free online amended tax return 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Free online amended tax return 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Free online amended tax return 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. Free online amended tax return If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Free online amended tax return 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. Free online amended tax return 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Free online amended tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Free online amended tax return See Multiple Support Agreement . Free online amended tax return 6 See Special rule for parent . Free online amended tax return Eligibility rules. Free online amended tax return    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Free online amended tax return You were entitled to file a joint return with your spouse for the year your spouse died. Free online amended tax return It does not matter whether you actually filed a joint return. Free online amended tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free online amended tax return You have a child or stepchild for whom you can claim an exemption. Free online amended tax return This does not include a foster child. Free online amended tax return This child lived in your home all year, except for temporary absences. Free online amended tax return See Temporary absences , earlier, under Head of Household. Free online amended tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Free online amended tax return You paid more than half the cost of keeping up a home for the year. Free online amended tax return See Keeping Up a Home , earlier, under Head of Household. Free online amended tax return Example. Free online amended tax return John's wife died in 2011. Free online amended tax return John has not remarried. Free online amended tax return 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. Free online amended tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. Free online amended tax return For 2012 and 2013, he can file as a qualifying widower with a dependent child. Free online amended tax return After 2013, he can file as head of household if he qualifies. Free online amended tax return Death or birth. Free online amended tax return    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Free online amended tax return You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Free online amended tax return Kidnapped child. Free online amended tax return    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. Free online amended tax return You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Free online amended tax return 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. Free online amended tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free online amended tax return You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Free online amended tax return As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Free online amended tax return Exemptions Exemptions reduce your taxable income. Free online amended tax return You can deduct $3,900 for each exemption you claim in 2013. Free online amended tax return If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Free online amended tax return But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Free online amended tax return See Phaseout of Exemptions , later. Free online amended tax return Types of exemptions. Free online amended tax return    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). Free online amended tax return While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Free online amended tax return Dependent cannot claim a personal exemption. Free online amended tax return    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. Free online amended tax return How to claim exemptions. Free online amended tax return    How you claim an exemption on your tax return depends on which form you file. Free online amended tax return Form 1040EZ filers. Free online amended tax return    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Free online amended tax return Form 1040A filers. Free online amended tax return    If you file Form 1040A, complete lines 6a through 6d. Free online amended tax return The total number of exemptions you can claim is the total in the box on line 6d. Free online amended tax return Also complete line 26. Free online amended tax return Form 1040 filers. Free online amended tax return    If you file Form 1040, complete lines 6a through 6d. Free online amended tax return The total number of exemptions you can claim is the total in the box on line 6d. Free online amended tax return Also complete line 42. Free online amended tax return If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Free online amended tax return U. Free online amended tax return S. Free online amended tax return citizen or resident alien. Free online amended tax return    If you are a U. Free online amended tax return S. Free online amended tax return citizen, U. Free online amended tax return S. Free online amended tax return resident alien, U. Free online amended tax return S. Free online amended tax return national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Free online amended tax return Nonresident aliens. Free online amended tax return    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. Free online amended tax return You cannot claim exemptions for a spouse or dependents. Free online amended tax return   These restrictions do not apply if you are a nonresident alien married to a U. Free online amended tax return S. Free online amended tax return citizen or resident alien and have chosen to be treated as a resident of the United States. Free online amended tax return More information. Free online amended tax return    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Free online amended tax return Dual-status taxpayers. Free online amended tax return    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. Free online amended tax return Personal Exemptions You are generally allowed one exemption for yourself. Free online amended tax return If you are married, you may be allowed one exemption for your spouse. Free online amended tax return These are called personal exemptions. Free online amended tax return Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Free online amended tax return 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. Free online amended tax return Your Spouse's Exemption Your spouse is never considered your dependent. Free online amended tax return Joint return. Free online amended tax return    On a joint return, you can claim one exemption for yourself and one for your spouse. Free online amended tax return Separate return. Free online amended tax return    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. Free online amended tax return This is true even if the other taxpayer does not actually claim your spouse as a dependent. Free online amended tax return 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. Free online amended tax return S. Free online amended tax return tax purposes and satisfy the other conditions listed above. Free online amended tax return Head of household. Free online amended tax return    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. Free online amended tax return   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. Free online amended tax return Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Free online amended tax return Death of spouse. Free online amended tax return    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 . Free online amended tax return 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 . Free online amended tax return   If you remarried during the year, you cannot take an exemption for your deceased spouse. Free online amended tax return   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. Free online amended tax return If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Free online amended tax return Divorced or separated spouse. Free online amended tax return    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Free online amended tax return This rule applies even if you provided all of your former spouse's support. Free online amended tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Free online amended tax return You can claim an exemption for a dependent even if your dependent files a return. Free online amended tax return The term “dependent” means: A qualifying child, or A qualifying relative. Free online amended tax return The terms “ qualifying child ” and “ qualifying relative ” are defined later. Free online amended tax return You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Free online amended tax return Dependent taxpayer test. Free online amended tax return Joint return test. Free online amended tax return Citizen or resident test. Free online amended tax return These three tests are explained in detail later. Free online amended tax return All the requirements for claiming an exemption for a dependent are summarized in Table 5. Free online amended tax return Table 5. Free online amended tax return Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Free online amended tax return For details, see the rest of this publication. Free online amended tax return You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Free online amended tax return   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. Free online amended tax return   You cannot claim a person as a dependent unless that person is a U. Free online amended tax return S. Free online amended tax return citizen, U. Free online amended tax return S. Free online amended tax return resident alien, U. Free online amended tax return S. Free online amended tax return national, or a resident of Canada or Mexico. Free online amended tax return 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Free online amended tax return   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. Free online amended tax return   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. Free online amended tax return   The child must have lived with you for more than half of the year. Free online amended tax return 2  The child must not have provided more than half of his or her own support for the year. Free online amended tax return   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). Free online amended tax return  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. Free online amended tax return 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. Free online amended tax return The person cannot be your qualifying child or the qualifying child of any other taxpayer. Free online amended tax return   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). Free online amended tax return   The person's gross income for the year must be less than $3,900. Free online amended tax return 3  You must provide more than half of the person's total support for the year. Free online amended tax return 4  1 There is an exception for certain adopted children. Free online amended tax return 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. Free online amended tax return 3 There is an exception if the person is disabled and has income from a sheltered workshop. Free online amended tax return 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free online amended tax return Dependent not allowed a personal exemption. Free online amended tax return 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. Free online amended tax return This is true even if you do not claim the dependent's exemption on your return. Free online amended tax return 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. Free online amended tax return Housekeepers, maids, or servants. Free online amended tax return    If these people work for you, you cannot claim exemptions for them. Free online amended tax return Child tax credit. Free online amended tax return    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. Free online amended tax return For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Free online amended tax return Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Free online amended tax return Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Free online amended tax return 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. Free online amended tax return Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Free online amended tax return Exception. Free online amended tax return    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. Free online amended tax return Example 1—child files joint return. Free online amended tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Free online amended tax return He earned $25,000 for the year. Free online amended tax return The couple files a joint return. Free online amended tax return You cannot take an exemption for your daughter. Free online amended tax return Example 2—child files joint return only as claim for refund of withheld tax. Free online amended tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Free online amended tax return Neither is required to file a tax return. Free online amended tax return They do not have a child. Free online amended tax return Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Free online amended tax return 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. Free online amended tax return You can claim exemptions for each of them if all the other tests to do so are met. Free online amended tax return Example 3—child files joint return to claim American opportunity credit. Free online amended tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Free online amended tax return He and his wife are not required to file a tax return. Free online amended tax return However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Free online amended tax return 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