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H R Block 2011 Taxes

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H R Block 2011 Taxes

H r block 2011 taxes 3. H r block 2011 taxes   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. H r block 2011 taxes In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. H r block 2011 taxes Figure the environmental tax on Form 6627. H r block 2011 taxes Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. H r block 2011 taxes For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. H r block 2011 taxes No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. H r block 2011 taxes Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. H r block 2011 taxes 18 and 21). H r block 2011 taxes The oil spill liability tax rate is $. H r block 2011 taxes 08 per barrel and generally applies to crude oil received at a U. H r block 2011 taxes S. H r block 2011 taxes refinery and to petroleum products entered into the United States for consumption, use, or warehousing. H r block 2011 taxes The tax also applies to certain uses and the exportation of domestic crude oil. H r block 2011 taxes Crude oil includes crude oil condensates and natural gasoline. H r block 2011 taxes Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. H r block 2011 taxes Crude oil. H r block 2011 taxes   Tax is imposed on crude oil when it is received at a United Sates refinery. H r block 2011 taxes The operator of the refinery is liable for the tax. H r block 2011 taxes   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. H r block 2011 taxes However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. H r block 2011 taxes The user or exporter is liable for the tax. H r block 2011 taxes Imported petroleum products. H r block 2011 taxes   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. H r block 2011 taxes The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. H r block 2011 taxes S. H r block 2011 taxes refinery. H r block 2011 taxes   Tax is imposed only once on any imported petroleum product. H r block 2011 taxes Thus, the operator of a U. H r block 2011 taxes S. H r block 2011 taxes refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. H r block 2011 taxes ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. H r block 2011 taxes Taxable event. H r block 2011 taxes   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. H r block 2011 taxes The manufacturer or importer is liable for the tax. H r block 2011 taxes Use of ODCs. H r block 2011 taxes   You use an ODC if you put it into service in a trade or business or for the production of income. H r block 2011 taxes Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. H r block 2011 taxes The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. H r block 2011 taxes   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. H r block 2011 taxes An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. H r block 2011 taxes Generally, tax is imposed when the mixture is created and not on its sale or use. H r block 2011 taxes However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. H r block 2011 taxes You can revoke this choice only with IRS consent. H r block 2011 taxes   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. H r block 2011 taxes Exceptions. H r block 2011 taxes   The following may be exempt from the tax on ODCs. H r block 2011 taxes Metered-dose inhalers. H r block 2011 taxes Recycled ODCs. H r block 2011 taxes Exported ODCs. H r block 2011 taxes ODCs used as feedstock. H r block 2011 taxes Metered-dose inhalers. H r block 2011 taxes   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. H r block 2011 taxes For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. H r block 2011 taxes The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. H r block 2011 taxes 4682-2(d)(5). H r block 2011 taxes The certificate may be included as part of the sales documentation. H r block 2011 taxes Keep the certificate with your records. H r block 2011 taxes Recycled ODCs. H r block 2011 taxes   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). H r block 2011 taxes There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). H r block 2011 taxes   The Montreal Protocol is administered by the United Nations (U. H r block 2011 taxes N. H r block 2011 taxes ). H r block 2011 taxes To determine if a country has signed the Montreal Protocol, contact the U. H r block 2011 taxes N. H r block 2011 taxes The website is untreaty. H r block 2011 taxes un. H r block 2011 taxes org. H r block 2011 taxes Exported ODCs. H r block 2011 taxes   Generally, there is no tax on ODCs sold for export if certain requirements are met. H r block 2011 taxes For a sale to be nontaxable, you and the purchaser must be registered. H r block 2011 taxes See Form 637, Application for Registration (for Certain Excise Tax Activities). H r block 2011 taxes Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. H r block 2011 taxes Keep the certificate with your records. H r block 2011 taxes The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. H r block 2011 taxes 4682-5(d)(3). H r block 2011 taxes The tax benefit of this exemption is limited. H r block 2011 taxes For more information, see Regulations section 52. H r block 2011 taxes 4682-5. H r block 2011 taxes ODCs used as feedstock. H r block 2011 taxes   There is no tax on ODCs sold for use or used as a feedstock. H r block 2011 taxes An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. H r block 2011 taxes The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. H r block 2011 taxes   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. H r block 2011 taxes The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. H r block 2011 taxes 4682-2(d)(2). H r block 2011 taxes Keep the certificate with your records. H r block 2011 taxes Credits or refunds. H r block 2011 taxes   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). H r block 2011 taxes For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). H r block 2011 taxes Conditions to allowance for ODCs exported. H r block 2011 taxes   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. H r block 2011 taxes You must also have the evidence required by the EPA as proof that the ODCs were exported. H r block 2011 taxes Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. H r block 2011 taxes The Imported Products Table is listed in Regulations section 52. H r block 2011 taxes 4682-3(f)(6). H r block 2011 taxes The tax is based on the weight of the ODCs used in the manufacture of the product. H r block 2011 taxes Use the following methods to figure the ODC weight. H r block 2011 taxes The actual (exact) weight of each ODC used as a material in manufacturing the product. H r block 2011 taxes If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. H r block 2011 taxes However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. H r block 2011 taxes Taxable event. H r block 2011 taxes   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. H r block 2011 taxes The importer is liable for the tax. H r block 2011 taxes Use of imported products. H r block 2011 taxes   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. H r block 2011 taxes The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. H r block 2011 taxes Entry as use. H r block 2011 taxes   The importer may choose to treat the entry of a product into the United States as the use of the product. H r block 2011 taxes Tax is imposed on the date of entry instead of when the product is sold or used. H r block 2011 taxes The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. H r block 2011 taxes Make the choice by checking the box in Part II of Form 6627. H r block 2011 taxes The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. H r block 2011 taxes You can revoke this choice only with IRS consent. H r block 2011 taxes Sale of article incorporating imported product. H r block 2011 taxes   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. H r block 2011 taxes The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. H r block 2011 taxes The importer has not chosen to treat entry into the United States as use of the product. H r block 2011 taxes Imported products table. H r block 2011 taxes   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. H r block 2011 taxes   Each listing in the table identifies a product by name and includes only products that are described by that name. H r block 2011 taxes Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. H r block 2011 taxes In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. H r block 2011 taxes A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. H r block 2011 taxes   Part II of the table lists electronic items that are not included within any other list in the table. H r block 2011 taxes An imported product is included in this list only if the product meets one of the following tests. H r block 2011 taxes It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. H r block 2011 taxes It contains components described in (1), which account for more than 15% of the cost of the product. H r block 2011 taxes   These components do not include passive electrical devices, such as resistors and capacitors. H r block 2011 taxes Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. H r block 2011 taxes Rules for listing products. H r block 2011 taxes   Products are listed in the table according to the following rules. H r block 2011 taxes A product is listed in Part I of the table if it is a mixture containing ODCs. H r block 2011 taxes A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. H r block 2011 taxes A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. H r block 2011 taxes It is not an imported taxable product. H r block 2011 taxes It would otherwise be included within a list in Part II of the table. H r block 2011 taxes   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. H r block 2011 taxes ODC weight. H r block 2011 taxes   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. H r block 2011 taxes The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. H r block 2011 taxes Modifying the table. H r block 2011 taxes   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. H r block 2011 taxes They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. H r block 2011 taxes To request a modification, see Regulations section 52. H r block 2011 taxes 4682-3(g) for the mailing address and information that must be included in the request. H r block 2011 taxes Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. H r block 2011 taxes The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. H r block 2011 taxes These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. H r block 2011 taxes The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. H r block 2011 taxes You are liable for the floor stocks tax if you hold any of the following on January 1. H r block 2011 taxes At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. H r block 2011 taxes If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. H r block 2011 taxes You must pay this floor stocks tax by June 30 of each year. H r block 2011 taxes Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. H r block 2011 taxes For the tax rates, see the Form 6627 instructions. H r block 2011 taxes ODCs not subject to floor stocks tax. H r block 2011 taxes   The floor stocks tax is not imposed on any of the following ODCs. H r block 2011 taxes ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. H r block 2011 taxes ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. H r block 2011 taxes ODCs that have been reclaimed or recycled. H r block 2011 taxes ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. H r block 2011 taxes Prev  Up  Next   Home   More Online Publications
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The H R Block 2011 Taxes

H r block 2011 taxes Index A Abroad, citizens living, filing requirements, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. H r block 2011 taxes , Temporary absences. H r block 2011 taxes , Temporary absences. H r block 2011 taxes Accounting periods, joint returns, Accounting period. H r block 2011 taxes Adopted child, Exception for adopted child. H r block 2011 taxes , Adopted child. H r block 2011 taxes , Adopted child. H r block 2011 taxes Taxpayer identification number, Taxpayer identification numbers for adoptees. H r block 2011 taxes Age Filing status determination, Age. H r block 2011 taxes Gross income and filing requirements (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. H r block 2011 taxes Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. H r block 2011 taxes (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. H r block 2011 taxes American citizens abroad, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. H r block 2011 taxes Armed forces Combat zone, signing return for spouse, Spouse in combat zone. H r block 2011 taxes Dependency allotments, Armed Forces dependency allotments. H r block 2011 taxes GI Bill benefits, Tuition payments and allowances under the GI Bill. H r block 2011 taxes Military quarters allotments, Tax-exempt military quarters allowances. H r block 2011 taxes Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. H r block 2011 taxes B Birth of child, Death or birth. H r block 2011 taxes Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. H r block 2011 taxes S. H r block 2011 taxes citizen or resident alien. H r block 2011 taxes , Citizen or Resident Test, Child in Canada or Mexico. H r block 2011 taxes Capital expenses, Capital expenses. H r block 2011 taxes Child born alive, Child born alive. H r block 2011 taxes Child care expenses, Child care expenses. H r block 2011 taxes Child custody, Custodial parent and noncustodial parent. H r block 2011 taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. H r block 2011 taxes Child tax credit, Child tax credit. H r block 2011 taxes Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. H r block 2011 taxes , Death or birth. H r block 2011 taxes Claiming parent, when child is head of household, Special rule for parent. H r block 2011 taxes Custody of, Custodial parent and noncustodial parent. H r block 2011 taxes Death of child, Death or birth. H r block 2011 taxes , Death or birth. H r block 2011 taxes Dividends of, Unearned income. H r block 2011 taxes Filing requirements as dependents (Table 2), Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents , Unearned income. H r block 2011 taxes Kidnapped, Kidnapped child. H r block 2011 taxes , Kidnapped child. H r block 2011 taxes Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. H r block 2011 taxes Church employees, filing requirements (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. H r block 2011 taxes S. H r block 2011 taxes , filing requirements, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. H r block 2011 taxes Community property states, Community property states. H r block 2011 taxes Cousin, Cousin. H r block 2011 taxes Custody of child, Custodial parent and noncustodial parent. H r block 2011 taxes D Death Of child, Death or birth of child. H r block 2011 taxes Of dependent, Death or birth. H r block 2011 taxes , Death or birth. H r block 2011 taxes Of spouse, Spouse died during the year. H r block 2011 taxes , Spouse died. H r block 2011 taxes , Spouse died before signing. H r block 2011 taxes , Death of spouse. H r block 2011 taxes Decedents, Spouse died during the year. H r block 2011 taxes , Decedent's final return. H r block 2011 taxes (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. H r block 2011 taxes Born and died within year, Born and died in 2013. H r block 2011 taxes Child's earnings, Child's earnings. H r block 2011 taxes Death of, Death or birth. H r block 2011 taxes Earned income, Earned income. H r block 2011 taxes Exemption for, Exemptions for Dependents Filing requirements, Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. H r block 2011 taxes Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. H r block 2011 taxes Disabled Child, Permanently and totally disabled. H r block 2011 taxes Dependent, Disabled dependent working at sheltered workshop. H r block 2011 taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). H r block 2011 taxes Divorced taxpayers Child custody, Custodial parent and noncustodial parent. H r block 2011 taxes Filing status, Divorced persons. H r block 2011 taxes , Divorce and remarriage. H r block 2011 taxes , Divorced persons. H r block 2011 taxes Joint returns, responsibility for, Divorced taxpayer. H r block 2011 taxes Personal exemption, Divorced or separated spouse. H r block 2011 taxes Domestic help, no exemption for, Housekeepers, maids, or servants. H r block 2011 taxes Dual-status taxpayers Exemptions, Dual-status taxpayers. H r block 2011 taxes Joint returns not available, Nonresident alien or dual-status alien. H r block 2011 taxes E Earned income Defined for purposes of standard deduction, Earned income defined. H r block 2011 taxes Dependent filing requirements (Table 2), Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. H r block 2011 taxes Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. H r block 2011 taxes Exemptions, Exemptions, Taxpayer identification numbers for adoptees. H r block 2011 taxes Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. H r block 2011 taxes Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. H r block 2011 taxes Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. H r block 2011 taxes Determination of, Filing status. H r block 2011 taxes , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. H r block 2011 taxes , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. H r block 2011 taxes ). H r block 2011 taxes Foreign employment, filing requirements, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. H r block 2011 taxes Form 1040 Personal exemption, Form 1040 filers. H r block 2011 taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. H r block 2011 taxes , How to file. H r block 2011 taxes , How to file. H r block 2011 taxes Form 1040A Personal exemption, Form 1040A filers. H r block 2011 taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. H r block 2011 taxes , How to file. H r block 2011 taxes , How to file. H r block 2011 taxes Form 1040EZ Personal exemption, Form 1040EZ filers. H r block 2011 taxes Use of, How to file. H r block 2011 taxes , How to file. H r block 2011 taxes Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. H r block 2011 taxes Standard deduction, change to itemized deductions, Changing your mind. H r block 2011 taxes Form 1099-B, Form 1099-B received. H r block 2011 taxes Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. H r block 2011 taxes Form 8857, innocent spouse relief, Relief from joint responsibility. H r block 2011 taxes Form SS-5, social security number request, No SSN. H r block 2011 taxes Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. H r block 2011 taxes Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. H r block 2011 taxes Foster care payments and expenses, Foster care payments and expenses. H r block 2011 taxes , Foster care. H r block 2011 taxes Foster child, Foster child. H r block 2011 taxes , Foster care payments and expenses. H r block 2011 taxes , Foster child. H r block 2011 taxes , Foster care. H r block 2011 taxes Free tax services, Free help with your tax return. H r block 2011 taxes Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. H r block 2011 taxes Gross income Defined, Gross income. H r block 2011 taxes Filing requirements (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. H r block 2011 taxes Exemption for spouse, Head of household. H r block 2011 taxes Filing requirements (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. H r block 2011 taxes Help (see Tax help) Home Aged, home for, Home for the aged. H r block 2011 taxes Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. H r block 2011 taxes I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. H r block 2011 taxes Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). H r block 2011 taxes Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. H r block 2011 taxes Innocent spouse relief, Relief from joint responsibility. H r block 2011 taxes Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. H r block 2011 taxes IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. H r block 2011 taxes Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. H r block 2011 taxes When to itemize, When to itemize. H r block 2011 taxes ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. H r block 2011 taxes J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. H r block 2011 taxes Dependents on, Joint return. H r block 2011 taxes Personal exemption, Joint return. H r block 2011 taxes K Kidnapped children Qualifying child, Kidnapped child. H r block 2011 taxes Qualifying relative, Kidnapped child. H r block 2011 taxes Widow(er) with dependent child, Death or birth. H r block 2011 taxes L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. H r block 2011 taxes Local law violated, Local law violated. H r block 2011 taxes Lodging, Lodging. H r block 2011 taxes Losses, rental real estate, Rental activity losses. H r block 2011 taxes M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. H r block 2011 taxes Exemption for spouse, Separate return. H r block 2011 taxes Itemized deductions, Married persons who filed separate returns. H r block 2011 taxes Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. H r block 2011 taxes Filing status, Married persons. H r block 2011 taxes Medical insurance premiums, Medical insurance premiums. H r block 2011 taxes Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. H r block 2011 taxes S. H r block 2011 taxes citizen or resident alien. H r block 2011 taxes , Citizen or Resident Test, Child in Canada or Mexico. H r block 2011 taxes Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. H r block 2011 taxes S. H r block 2011 taxes national. H r block 2011 taxes Nonresident aliens, Nonresident aliens. H r block 2011 taxes Dependents, Taxpayer identification numbers for aliens. H r block 2011 taxes Exemptions, Nonresident aliens. H r block 2011 taxes Joint return, Nonresident alien or dual-status alien. H r block 2011 taxes Spouse, Nonresident alien spouse. H r block 2011 taxes Taxpayer identification number, Taxpayer identification numbers for aliens. H r block 2011 taxes O Overseas taxpayers, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. H r block 2011 taxes Parents who never married, Parents who never married. H r block 2011 taxes Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). H r block 2011 taxes Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. H r block 2011 taxes Rental losses, Rental activity losses. H r block 2011 taxes Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. H r block 2011 taxes Scholarships, Earned income. H r block 2011 taxes , Scholarships. H r block 2011 taxes , Gross income defined. H r block 2011 taxes , Do Not Include in Total Support , Earned income defined. H r block 2011 taxes Self-employed persons Filing requirements (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. H r block 2011 taxes Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). H r block 2011 taxes Separated taxpayers Filing status, Considered married. H r block 2011 taxes , Married persons living apart. H r block 2011 taxes Living apart but not legally separated, Considered married. H r block 2011 taxes Personal exemption, Divorced or separated spouse. H r block 2011 taxes Signatures, joint returns, Signing a joint return. H r block 2011 taxes Single taxpayers Filing status, Unmarried persons. H r block 2011 taxes , Single Gross income filing requirements (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. H r block 2011 taxes Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. H r block 2011 taxes Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. H r block 2011 taxes , Spouse died before signing. H r block 2011 taxes , Death of spouse. H r block 2011 taxes Dual-status alien spouse, Nonresident alien or dual-status alien. H r block 2011 taxes Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. H r block 2011 taxes Nonresident alien, Nonresident alien spouse. H r block 2011 taxes Signing joint returns, Signing a joint return. H r block 2011 taxes Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. H r block 2011 taxes Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. H r block 2011 taxes Stillborn child, Stillborn child. H r block 2011 taxes Students Defined, Student defined. H r block 2011 taxes Foreign, Foreign students' place of residence. H r block 2011 taxes Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). H r block 2011 taxes Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. H r block 2011 taxes , Death or birth. H r block 2011 taxes T Tables and figures, Keeping Up a Home, Worksheet 2. H r block 2011 taxes Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. H r block 2011 taxes 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. H r block 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. H r block 2011 taxes Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. H r block 2011 taxes , Temporary absences. H r block 2011 taxes Tiebreaker rules, Tiebreaker rules. H r block 2011 taxes Tips, reporting of (Table 3), Table 3. H r block 2011 taxes Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. H r block 2011 taxes U U. H r block 2011 taxes S. H r block 2011 taxes citizen or resident, Citizen or Resident Test U. H r block 2011 taxes S. H r block 2011 taxes citizens filing abroad, filing requirements Filing requirements, U. H r block 2011 taxes S. H r block 2011 taxes Citizens or Resident Aliens Living Abroad U. H r block 2011 taxes S. H r block 2011 taxes national, U. H r block 2011 taxes S. H r block 2011 taxes national. H r block 2011 taxes U. H r block 2011 taxes S. H r block 2011 taxes possessions, income from, Individuals With Income From U. H r block 2011 taxes S. H r block 2011 taxes Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. H r block 2011 taxes ). H r block 2011 taxes What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. H r block 2011 taxes Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. H r block 2011 taxes Worksheet for Determining Support Prev  Up     Home   More Online Publications