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H And R Block Amended Return

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H And R Block Amended Return

H and r block amended return Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. H and r block amended return Gross monthly rate. H and r block amended return Your cost. H and r block amended return Choosing a survivor annuity after retirement. H and r block amended return Canceling a survivor annuity after retirement. H and r block amended return Annuity starting date after 1986. H and r block amended return Annuity starting date before 1987. H and r block amended return Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. H and r block amended return Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. H and r block amended return The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. H and r block amended return If the refund includes only your contributions, none of the refund is taxable. H and r block amended return If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). H and r block amended return If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. H and r block amended return See Rollover Rules in Part II for information on how to make a rollover. H and r block amended return Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. H and r block amended return Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. H and r block amended return If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. H and r block amended return If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. H and r block amended return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. H and r block amended return A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. H and r block amended return Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. H and r block amended return OPM will tell you how to make the choice. H and r block amended return The choice for no withholding remains in effect until you change it. H and r block amended return These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. H and r block amended return If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. H and r block amended return You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. H and r block amended return Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. H and r block amended return For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. H and r block amended return Form CSA 1099R. H and r block amended return   Form CSA 1099R is mailed to you by OPM each year. H and r block amended return It will show any tax you had withheld. H and r block amended return File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. H and r block amended return    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. H and r block amended return servicesonline. H and r block amended return opm. H and r block amended return gov. H and r block amended return To log in, you will need your retirement CSA claim number and your personal identification number. H and r block amended return Choosing no withholding on payments outside the United States. H and r block amended return   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. H and r block amended return   To choose no withholding if you are a U. H and r block amended return S. H and r block amended return citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. H and r block amended return Otherwise, OPM has to withhold tax. H and r block amended return For example, OPM must withhold if you provide a U. H and r block amended return S. H and r block amended return address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. H and r block amended return S. H and r block amended return home address. H and r block amended return   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. H and r block amended return S. H and r block amended return citizen, a U. H and r block amended return S. H and r block amended return resident alien, or someone who left the United States to avoid tax. H and r block amended return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. H and r block amended return For details, see Publication 519, U. H and r block amended return S. H and r block amended return Tax Guide for Aliens. H and r block amended return Withholding certificate. H and r block amended return   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. H and r block amended return The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. H and r block amended return If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. H and r block amended return To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. H and r block amended return C. H and r block amended return calling area must call 202-606-0500). H and r block amended return No special form is needed. H and r block amended return You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. H and r block amended return If you have TTY/TDD equipment, call 1-855–887–4957. H and r block amended return If you need a PIN, call OPM's Retirement Information Office. H and r block amended return You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. H and r block amended return servicesonline. H and r block amended return opm. H and r block amended return gov. H and r block amended return You will need your retirement CSA or CSF claim number and your PIN. H and r block amended return Withholding from certain lump-sum payments. H and r block amended return   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. H and r block amended return Tax will be withheld at a 20% rate on the interest distributed. H and r block amended return However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. H and r block amended return If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. H and r block amended return Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. H and r block amended return See Rollover Rules in Part II. H and r block amended return If you receive only your contributions, no tax will be withheld. H and r block amended return Withholding from Thrift Savings Plan payments. H and r block amended return   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. H and r block amended return The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. H and r block amended return  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. H and r block amended return By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. H and r block amended return   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. H and r block amended return The above document is also available in the “Forms & Publications” section of the TSP website at www. H and r block amended return tsp. H and r block amended return gov. H and r block amended return Estimated tax. H and r block amended return   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). H and r block amended return The return must cover all 12 months. H and r block amended return   You do not have to pay estimated tax for 2014 if you were a U. H and r block amended return S. H and r block amended return citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. H and r block amended return   Publication 505 contains information that you can use to help you figure your estimated tax payments. H and r block amended return Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. H and r block amended return The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. H and r block amended return Children. H and r block amended return   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. H and r block amended return   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. H and r block amended return Form CSF 1099R. H and r block amended return   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. H and r block amended return It will show the total amount of the annuity you received in the past year. H and r block amended return It also should show, separately, the survivor annuity for a child or children. H and r block amended return Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. H and r block amended return   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. H and r block amended return    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. H and r block amended return servicesonline. H and r block amended return opm. H and r block amended return gov. H and r block amended return To log in you will need your retirement CSF claim number and personal identification number. H and r block amended return    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. H and r block amended return C. H and r block amended return calling area must call 202-606-0500). H and r block amended return You will need your CSF claim number and your social security number when you call. H and r block amended return Taxable part of annuity. H and r block amended return   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. H and r block amended return To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. H and r block amended return Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. H and r block amended return If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. H and r block amended return However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. H and r block amended return Annuity statement. H and r block amended return   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). H and r block amended return You will use this information to figure the tax-free recovery of your cost. H and r block amended return Annuity starting date. H and r block amended return   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. H and r block amended return If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. H and r block amended return Gross monthly rate. H and r block amended return   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. H and r block amended return Your cost. H and r block amended return   Your monthly annuity payment contains an amount on which you have previously paid income tax. H and r block amended return This amount represents part of your contributions to the retirement plan. H and r block amended return Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. H and r block amended return   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. H and r block amended return If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. H and r block amended return (See Lump-sum credit under Alternative Annuity Option, later. H and r block amended return )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. H and r block amended return You cannot claim an interest deduction for any interest payments. H and r block amended return You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. H and r block amended return Recovering your cost tax free. H and r block amended return   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. H and r block amended return If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. H and r block amended return If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). H and r block amended return If your annuity starting date is after November 18, 1996, you must use the Simplified Method. H and r block amended return   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). H and r block amended return The tax-free part is a fixed dollar amount. H and r block amended return It remains the same, even if your annuity is increased. H and r block amended return Generally, this rule applies as long as you receive your annuity. H and r block amended return However, see Exclusion limit , later. H and r block amended return Choosing a survivor annuity after retirement. H and r block amended return    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. H and r block amended return   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. H and r block amended return To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. H and r block amended return Figure the expected return as of the date the reduced annuity begins. H and r block amended return For details on the General Rule, see Publication 939. H and r block amended return Canceling a survivor annuity after retirement. H and r block amended return   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. H and r block amended return The increased annuity does not change the cost recovery you figured at the annuity starting date. H and r block amended return The tax-free part of each annuity payment remains the same. H and r block amended return    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. H and r block amended return C. H and r block amended return calling area must call 202-606-0500). H and r block amended return Exclusion limit. H and r block amended return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. H and r block amended return Annuity starting date after 1986. H and r block amended return   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. H and r block amended return Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. H and r block amended return Example. H and r block amended return Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. H and r block amended return If your cost is $12,000, the exclusion ends after 10 years (120 months). H and r block amended return Thereafter, your entire annuity is generally fully taxable. H and r block amended return Annuity starting date before 1987. H and r block amended return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. H and r block amended return If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. H and r block amended return The total exclusion may be more than your cost. H and r block amended return Deduction of unrecovered cost. H and r block amended return   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. H and r block amended return The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). H and r block amended return If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. H and r block amended return Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. H and r block amended return (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. H and r block amended return ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. H and r block amended return The Simplified Method does not apply if your annuity starting date is before July 2, 1986. H and r block amended return Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. H and r block amended return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. H and r block amended return If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. H and r block amended return Worksheet A. H and r block amended return   Use Worksheet A. H and r block amended return Simplified Method (near the end of this publication), to figure your taxable annuity. H and r block amended return Be sure to keep the completed worksheet. H and r block amended return It will help you figure your taxable amounts for later years. H and r block amended return Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. H and r block amended return However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. H and r block amended return Line 2. H and r block amended return   See Your cost , earlier, for an explanation of your cost in the plan. H and r block amended return If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. H and r block amended return Line 3. H and r block amended return   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. H and r block amended return If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. H and r block amended return If your annuity starting date is before 1998, use Table 1. H and r block amended return Line 6. H and r block amended return   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. H and r block amended return If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. H and r block amended return Example. H and r block amended return Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. H and r block amended return His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. H and r block amended return He must use the Simplified Method to figure the tax-free part of his annuity benefits. H and r block amended return Bill's monthly annuity benefit is $1,000. H and r block amended return He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. H and r block amended return At his annuity starting date, he was 65 and Kathy was 57. H and r block amended return Bill's completed Worksheet A is shown later. H and r block amended return To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). H and r block amended return Bill keeps a copy of the completed worksheet for his records. H and r block amended return It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. H and r block amended return Bill's tax-free monthly amount is $100. H and r block amended return (See line 4 of the worksheet. H and r block amended return ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. H and r block amended return If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. H and r block amended return If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. H and r block amended return General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. H and r block amended return If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. H and r block amended return If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. H and r block amended return Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. H and r block amended return Figuring this percentage is complex and requires the use of actuarial tables. H and r block amended return For these tables and other information about using the General Rule, see Publication 939. H and r block amended return Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. H and r block amended return Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. H and r block amended return After your cost was recovered, all payments became fully taxable. H and r block amended return You cannot use another rule to again exclude amounts from income. H and r block amended return The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. H and r block amended return Worksheet A. H and r block amended return Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. H and r block amended return 1. H and r block amended return Enter the total pension or annuity payments received this year. H and r block amended return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. H and r block amended return $ 8,000 2. H and r block amended return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. H and r block amended return See Your cost in Part II, Rules for Retirees, earlier 2. H and r block amended return 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). H and r block amended return Otherwise, go to line 3. H and r block amended return   3. H and r block amended return Enter the appropriate number from Table 1 below. H and r block amended return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. H and r block amended return 3. H and r block amended return 310 4. H and r block amended return Divide line 2 by the number on line 3 4. H and r block amended return 100 5. H and r block amended return Multiply line 4 by the number of months for which this year's payments were made. H and r block amended return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. H and r block amended return Otherwise, go to line 6 5. H and r block amended return 800 6. H and r block amended return Enter any amounts previously recovered tax free in years after 1986. H and r block amended return This is the amount shown on line 10 of your worksheet for last year 6. H and r block amended return 0 7. H and r block amended return Subtract line 6 from line 2 7. H and r block amended return 31,000 8. H and r block amended return Enter the smaller of line 5 or line 7 8. H and r block amended return 800 9. H and r block amended return Taxable amount for year. H and r block amended return Subtract line 8 from line 1. H and r block amended return Enter the result, but not less than zero. H and r block amended return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. H and r block amended return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. H and r block amended return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. H and r block amended return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. H and r block amended return $7,200 10. H and r block amended return Was your annuity starting date before 1987?   Yes. H and r block amended return Do not complete the rest of this worksheet. H and r block amended return    No. H and r block amended return Add lines 6 and 8. H and r block amended return This is the amount you have recovered tax free through 2013. H and r block amended return You will need this number if you need to fill out this worksheet next year 10. H and r block amended return 800 11. H and r block amended return Balance of cost to be recovered. H and r block amended return Subtract line 10 from line 2. H and r block amended return If zero, you will not have to complete this worksheet next year. H and r block amended return The payments you receive next year will generally be fully taxable 11. H and r block amended return $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. H and r block amended return Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. H and r block amended return If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. H and r block amended return You are eligible to make this choice if you meet all of the following requirements. H and r block amended return You are retiring, but not on disability. H and r block amended return You have a life-threatening illness or other critical medical condition. H and r block amended return You do not have a former spouse entitled to court ordered benefits based on your service. H and r block amended return If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. H and r block amended return Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. H and r block amended return The tax-free part represents part of your cost. H and r block amended return The taxable part represents part of the earnings on your annuity contract. H and r block amended return Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. H and r block amended return Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. H and r block amended return Your taxable amount may therefore be more than the lump-sum payment you receive. H and r block amended return You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. H and r block amended return If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. H and r block amended return See Rollover Rules , later, for information on how to make a rollover. H and r block amended return OPM can make a direct rollover only up to the amount of the lump-sum payment. H and r block amended return Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. H and r block amended return The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. H and r block amended return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. H and r block amended return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. H and r block amended return Worksheet B. H and r block amended return   Use Worksheet B. H and r block amended return Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. H and r block amended return Be sure to keep the completed worksheet for your records. H and r block amended return   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. H and r block amended return Lump-sum credit. H and r block amended return   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). H and r block amended return However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. H and r block amended return Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. H and r block amended return Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. H and r block amended return You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. H and r block amended return Present value of your annuity contract. H and r block amended return   The present value of your annuity contract is figured using actuarial tables provided by the IRS. H and r block amended return If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. H and r block amended return Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. H and r block amended return , NW Washington, DC 20224-0002 Example. H and r block amended return David Brown retired from the federal government in 2013, one month after his 55th birthday. H and r block amended return He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. H and r block amended return The present value of his annuity contract was $155,000. H and r block amended return The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. H and r block amended return The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. H and r block amended return See Reduced Annuity , later. H and r block amended return Worksheet B. H and r block amended return Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . H and r block amended return  1. H and r block amended return Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. H and r block amended return $ 31,000 2. H and r block amended return Enter the present value of your annuity contract 2. H and r block amended return 155,000 3. H and r block amended return Divide line 1 by line 2 3. H and r block amended return . H and r block amended return 20 4. H and r block amended return Tax-free amount. H and r block amended return Multiply line 1 by line 3. H and r block amended return (Caution: Do not include this amount on line 6 of Worksheet A in this publication. H and r block amended return ) 4. H and r block amended return $6,200 5. H and r block amended return Taxable amount (net cost in the plan). H and r block amended return Subtract line 4 from line 1. H and r block amended return Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. H and r block amended return Also, enter this amount on line 2 of Worksheet A in this publication. H and r block amended return 5. H and r block amended return $24,800   Lump-sum payment in installments. H and r block amended return   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. H and r block amended return You will receive the first installment after you make the choice upon retirement. H and r block amended return The second installment will be paid to you, with interest, in the next calendar year. H and r block amended return (Exceptions to the installment rule are provided for cases of critical medical need. H and r block amended return )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. H and r block amended return If the payment has a tax-free part, you must treat the taxable part as received first. H and r block amended return How to report. H and r block amended return   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. H and r block amended return Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. H and r block amended return    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. H and r block amended return Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. H and r block amended return These annuity payments each will have a tax-free and a taxable part. H and r block amended return To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). H and r block amended return For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. H and r block amended return To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. H and r block amended return Enter as your net cost on line 2 the amount from Worksheet B, line 5. H and r block amended return Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. H and r block amended return Example. H and r block amended return The facts are the same as in the example for David Brown in the preceding discussion. H and r block amended return In addition, David received 10 annuity payments in 2013 of $1,200 each. H and r block amended return Using Worksheet A, he figures the taxable part of his annuity payments. H and r block amended return He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. H and r block amended return His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). H and r block amended return He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. H and r block amended return David's filled-in Worksheet A is shown on the next page. H and r block amended return Worksheet A. H and r block amended return Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . H and r block amended return 1. H and r block amended return Enter the total pension or annuity payments received this year. H and r block amended return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. H and r block amended return $ 12,000 2. H and r block amended return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. H and r block amended return See Your cost in Part II, Rules for Retirees, earlier 2. H and r block amended return 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). H and r block amended return Otherwise, go to line 3. H and r block amended return   3. H and r block amended return Enter the appropriate number from Table 1 below. H and r block amended return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. H and r block amended return 3. H and r block amended return 360 4. H and r block amended return Divide line 2 by the number on line 3 4. H and r block amended return 68. H and r block amended return 89 5. H and r block amended return Multiply line 4 by the number of months for which this year's payments were made. H and r block amended return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. H and r block amended return Otherwise, go to line 6 5. H and r block amended return 688. H and r block amended return 90 6. H and r block amended return Enter any amounts previously recovered tax free in years after 1986. H and r block amended return This is the amount shown on line 10 of your worksheet for last year 6. H and r block amended return 0 7. H and r block amended return Subtract line 6 from line 2 7. H and r block amended return 24,800 8. H and r block amended return Enter the smaller of line 5 or line 7 8. H and r block amended return 688. H and r block amended return 90 9. H and r block amended return Taxable amount for year. H and r block amended return Subtract line 8 from line 1. H and r block amended return Enter the result, but not less than zero. H and r block amended return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. H and r block amended return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. H and r block amended return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. H and r block amended return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. H and r block amended return $11,311. H and r block amended return 10 10. H and r block amended return Was your annuity starting date before 1987?   Yes. H and r block amended return Do not complete the rest of this worksheet. H and r block amended return    No. H and r block amended return Add lines 6 and 8. H and r block amended return This is the amount you have recovered tax free through 2013. H and r block amended return You will need this number if you need to fill out this worksheet next year 10. H and r block amended return 688. H and r block amended return 90 11. H and r block amended return Balance of cost to be recovered. H and r block amended return Subtract line 10 from line 2. H and r block amended return If zero, you will not have to complete this worksheet next year. H and r block amended return The payments you receive next year will generally be fully taxable 11. H and r block amended return $24,111. H and r block amended return 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. H and r block amended return Reemployment after choosing the alternative annuity option. H and r block amended return If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. H and r block amended return If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. H and r block amended return Annuity starting date before November 19, 1996. H and r block amended return   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. H and r block amended return Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. H and r block amended return However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. H and r block amended return Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. H and r block amended return The gift may be taxable for gift tax purposes. H and r block amended return The value of the gift is equal to the value of the annuity. H and r block amended return Joint and survivor annuity. H and r block amended return   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. H and r block amended return This will eliminate any gift tax liability with regard to that gift. H and r block amended return   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. H and r block amended return This may result in a taxable gift. H and r block amended return More information. H and r block amended return   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. H and r block amended return Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. H and r block amended return Annual leave. H and r block amended return   A payment for accrued annual leave received on retirement is a salary payment. H and r block amended return It is taxable as wages in the tax year you receive it. H and r block amended return Voluntary contributions. H and r block amended return   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. H and r block amended return They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. H and r block amended return Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. H and r block amended return See Thrift Savings Plan , later. H and r block amended return Additional annuity benefit. H and r block amended return   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. H and r block amended return This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. H and r block amended return It does not matter that you receive only one monthly check covering both benefits. H and r block amended return Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. H and r block amended return   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. H and r block amended return Refund of voluntary contributions. H and r block amended return   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. H and r block amended return If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. H and r block amended return See Rollover Rules , later. H and r block amended return The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. H and r block amended return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. H and r block amended return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. H and r block amended return Community property laws. H and r block amended return   State community property laws apply to your annuity. H and r block amended return These laws will affect your income tax only if you file a return separately from your spouse. H and r block amended return   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. H and r block amended return Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. H and r block amended return   At any time, you have only one domicile even though you may have more than one home. H and r block amended return Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. H and r block amended return The question of your domicile is mainly a matter of your intentions as indicated by your actions. H and r block amended return   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. H and r block amended return The division is based on your periods of service and domicile in community and noncommunity property states while you were married. H and r block amended return   For more information, see Publication 555, Community Property. H and r block amended return Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. H and r block amended return The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. H and r block amended return This amount is taxable as wages. H and r block amended return Your annuity will continue to be taxed just as it was before. H and r block amended return If you are still recovering your cost, you continue to do so. H and r block amended return If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. H and r block amended return Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. H and r block amended return A nonresident alien is an individual who is not a citizen or a resident alien of the United States. H and r block amended return Special rule for figuring your total contributions. H and r block amended return   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. H and r block amended return You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. H and r block amended return For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. H and r block amended return Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. H and r block amended return   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. H and r block amended return Limit on taxable amount. H and r block amended return   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. H and r block amended return Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. H and r block amended return The numerator of the fraction is the retiree's total U. H and r block amended return S. H and r block amended return Government basic pay, other than tax-exempt pay for services performed outside the United States. H and r block amended return The denominator is the retiree's total U. H and r block amended return S. H and r block amended return Government basic pay for all services. H and r block amended return    Basic pay includes regular pay plus any standby differential. H and r block amended return It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. H and r block amended return   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. H and r block amended return (For an annuity, first complete Worksheet A in this publication. H and r block amended return ) Worksheet C. H and r block amended return Limited Taxable Amount for Nonresident Alien 1. H and r block amended return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. H and r block amended return   2. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay other than tax-exempt pay for services performed outside the United States 2. H and r block amended return   3. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay for all services 3. H and r block amended return   4. H and r block amended return Divide line 2 by line 3 4. H and r block amended return   5. H and r block amended return Limited taxable amount. H and r block amended return Multiply line 1 by line 4. H and r block amended return Enter this amount on Form 1040NR, line 17b 5. H and r block amended return   Example 1. H and r block amended return You are a nonresident alien who performed all services for the U. H and r block amended return S. H and r block amended return Government abroad as a nonresident alien. H and r block amended return You retired and began to receive a monthly annuity of $200. H and r block amended return Your total basic pay for all services for the U. H and r block amended return S. H and r block amended return Government was $100,000. H and r block amended return All of your basic pay was tax exempt because it was not U. H and r block amended return S. H and r block amended return source income. H and r block amended return The taxable amount of your annuity using Worksheet A in this publication is $720. H and r block amended return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. H and r block amended return Worksheet C. H and r block amended return Limited Taxable Amount for Nonresident Alien — Example 1 1. H and r block amended return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. H and r block amended return $ 720 2. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay other than tax-exempt pay for services performed outside the United States 2. H and r block amended return 0 3. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay for all services 3. H and r block amended return 100,000 4. H and r block amended return Divide line 2 by line 3 4. H and r block amended return 0 5. H and r block amended return Limited taxable amount. H and r block amended return Multiply line 1 by line 4. H and r block amended return Enter this amount on Form 1040NR, line 17b 5. H and r block amended return 0 Example 2. H and r block amended return You are a nonresident alien who performed services for the U. H and r block amended return S. H and r block amended return Government as a nonresident alien both within the United States and abroad. H and r block amended return You retired and began to receive a monthly annuity of $240. H and r block amended return Your total basic pay for your services for the U. H and r block amended return S. H and r block amended return Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. H and r block amended return The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. H and r block amended return S. H and r block amended return source income. H and r block amended return The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. H and r block amended return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. H and r block amended return Worksheet C. H and r block amended return Limited Taxable Amount for Nonresident Alien — Example 2 1. H and r block amended return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. H and r block amended return $ 1,980 2. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay other than tax-exempt pay for services performed outside the United States 2. H and r block amended return 40,000 3. H and r block amended return Enter the total U. H and r block amended return S. H and r block amended return Government basic pay for all services 3. H and r block amended return 120,000 4. H and r block amended return Divide line 2 by line 3 4. H and r block amended return . H and r block amended return 333 5. H and r block amended return Limited taxable amount. H and r block amended return Multiply line 1 by line 4. H and r block amended return Enter this amount on Form 1040NR, line 17b 5. H and r block amended return 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. H and r block amended return (However, see Roth TSP balance and Uniformed services TSP accounts, next. H and r block amended return ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. H and r block amended return The way that you withdraw your account balance determines when you must pay the tax. H and r block amended return Roth TSP balance. H and r block amended return   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. H and r block amended return This means Roth TSP contributions are included in your income. H and r block amended return The contribution limits are the same as the traditional TSP. H and r block amended return You can elect to have part or all of your TSP contributions designated as a Roth TSP. H and r block amended return Agency contributions will be part of your traditional TSP balance. H and r block amended return Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. H and r block amended return   Qualified distributions from your Roth TSP are not included in income. H and r block amended return This applies to both your cost in the account and income earned on that account. H and r block amended return A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. H and r block amended return   For more information, go to the TSP website, www. H and r block amended return tsp. H and r block amended return gov, or the TSP Service Office. H and r block amended return See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. H and r block amended return Uniformed services TSP accounts. H and r block amended return   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. H and r block amended return However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. H and r block amended return See Roth TSP balance discussed previously to get more information about Roth contributions. H and r block amended return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. H and r block amended return You can get more information from the TSP website, www. H and r block amended return tsp. H and r block amended return gov, or the TSP Service Office. H and r block amended return Direct rollover by the TSP. H and r block amended return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. H and r block amended return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. H and r block amended return Also, see Rollover Rules , later. H and r block amended return Direct rollover by the TSP to a Roth IRA. H and r block amended return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. H and r block amended return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. H and r block amended return Also, see Rollovers to Roth IRAs for more information, later. H and r block amended return Note. H and r block amended return A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. H and r block amended return This is because you already paid tax on those contributions. H and r block amended return You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. H and r block amended return TSP annuity. H and r block amended return   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. H and r block amended return The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. H and r block amended return However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. H and r block amended return See Roth TSP balance , earlier. H and r block amended return This is because you already paid tax on those contributions. H and r block amended return Cash withdrawals. H and r block amended return   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. H and r block amended return (See Rollover Rules , later. H and r block amended return ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. H and r block amended return See Lump-Sum Distributions in Publication 575 for details. H and r block amended return However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. H and r block amended return See Roth TSP balance , earlier. H and r block amended return    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. H and r block amended return   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. H and r block amended return If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. H and r block amended return See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. H and r block amended return However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. H and r block amended return See Roth TSP balance , earlier, for a discussion of those conditions. H and r block amended return Tax on early distributions. H and r block amended return   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. H and r block amended return However, this additional tax does not apply in certain situations, including any of the following. H and r block amended return You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. H and r block amended return You choose to receive your account balance in monthly payments based on your life expectancy. H and r block amended return You are totally and permanently disabled. H and r block amended return You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). H and r block amended return The earnings may be subject to the 10% tax depending on whether you met certain conditions. H and r block amended return See Roth TSP balance , earlier. H and r block amended return   For more information, see Tax on Early Distributions in Publication 575. H and r block amended return Outstanding loan. H and r block amended return   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. H and r block amended return The distribution also may be subject to the additional 10% tax on early distributions. H and r block amended return However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. H and r block amended return See Rollover Rules , later. H and r block amended return   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. H and r block amended return However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. H and r block amended return See Roth TSP balance , earlier. H and r block amended return More information. H and r block amended return   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. H and r block amended return Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). H and r block amended return    The above documents are also available on the TSP website at www. H and r block amended return tsp. H and r block amended return gov. H and r block amended return Select “Forms & Publications. H and r block amended return ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. H and r block amended return You do not include the amount rolled over in your income, and you cannot take a deduction for it. H and r block amended return The amount rolled over is taxed later as the new program pays that amount to you. H and r block amended return If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. H and r block amended return However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. H and r block amended return To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. H and r block amended return You can also roll over a distribution from a qualified retirement plan into a Roth IRA. H and r block amended return Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. H and r block amended return See Rollovers to Roth IRAs , later, for more information. H and r block amended return Qualified retirement plan. H and r block amended return   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. H and r block amended return The CSRS, FERS, and TSP are considered qualified retirement plans. H and r block amended return Distributions eligible for rollover treatment. H and r block amended return   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. H and r block amended return You cannot roll over any part of your CSRS or FERS annuity payments. H and r block amended return   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. H and r block amended return   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. H and r block amended return However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. H and r block amended return Direct rollover option. H and r block amended return   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. H and r block amended return   There is an automatic rollover requirement for mandatory distributions. H and r block amended return A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. H and r block amended return The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. H and r block amended return You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. H and r block amended return If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. H and r block amended return No tax withheld. H and r block amended return   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. H and r block amended return However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. H and r block amended return Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. H and r block amended return Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. H and r block amended return Payment to you option. H and r block amended return   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. H and r block amended return However, the full amount is treated as distributed to you even though you actually receive only 80%. H and r block amended return You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. H and r block amended return Rollovers to Roth IRAs are generally included in income. H and r block amended return Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. H and r block amended return If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. H and r block amended return However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). H and r block amended return Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. H and r block amended return See Roth TSP balance , earlier. H and r block amended return Also, see Tax on Early Distributions in Publication 575. H and r block amended return Exception to withholding. H and r block amended return   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. H and r block amended return Partial rollovers. H and r block amended return   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. H and r block amended return See Lump-Sum Distributions in Publication 575. H and r block amended return However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. H and r block amended return Rolling over more than amount received. H and r block amended return   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). H and r block amended return Example. H and r block amended return You left government service at age 53. H and r block amended return On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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The H And R Block Amended Return

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