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Help with 1040x Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Help with 1040x 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. Help with 1040x Form 1040A filers. Help with 1040x Form 1040 filers. Help with 1040x More information. Help with 1040x Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Help with 1040x Taxpayer identification numbers for aliens. Help with 1040x Taxpayer identification numbers for adoptees. Help with 1040x 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. Help with 1040x S. Help with 1040x 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. Help with 1040x For details, see Table 1 and Table 2. Help with 1040x You also must file if one of the situations described in Table 3 applies. Help with 1040x The filing requirements apply even if you owe no tax. Help with 1040x Table 1. Help with 1040x 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Help with 1040x . Help with 1040x . Help with 1040x AND at the end of 2013 you were. Help with 1040x . Help with 1040x . Help with 1040x * THEN file a return if your gross income was at least. Help with 1040x . Help with 1040x . Help with 1040x ** 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. Help with 1040x ** 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). Help with 1040x 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). Help with 1040x 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. Help with 1040x Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Help with 1040x Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Help with 1040x 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. Help with 1040x *** 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. Help with 1040x You may have to pay a penalty if you are required to file a return but fail to do so. Help with 1040x If you willfully fail to file a return, you may be subject to criminal prosecution. Help with 1040x For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Help with 1040x Gross income. Help with 1040x    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Help with 1040x 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. Help with 1040x For a list of community property states, see Community property states under Married Filing Separately, later. Help with 1040x Self-employed persons. Help with 1040x    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. Help with 1040x 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. Help with 1040x In either case, you must add any income from investments and from incidental or outside operations or sources. Help with 1040x    You must file Form 1040 if you owe any self-employment tax. Help with 1040x Filing status. Help with 1040x    Your filing status generally depends on whether you are single or married. Help with 1040x Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Help with 1040x Filing status is discussed in detail later in this publication. Help with 1040x Age. Help with 1040x    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. Help with 1040x For 2013, you are 65 or older if you were born before January 2, 1949. Help with 1040x 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. Help with 1040x Dependents should see Table 2 instead. Help with 1040x Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Help with 1040x You are the surviving spouse, executor, administrator, or legal representative. Help with 1040x The decedent met the filing requirements described in this publication at the time of his or her death. Help with 1040x For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Help with 1040x Table 2. Help with 1040x 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Help with 1040x If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Help with 1040x  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Help with 1040x It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Help with 1040x Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Help with 1040x Gross income is the total of your unearned and earned income. Help with 1040x If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Help with 1040x For details, see Exemptions for Dependents. Help with 1040x Single dependents—Were you either age 65 or older or blind? □ No. Help with 1040x You must file a return if any of the following apply. Help with 1040x Your unearned income was more than $1,000. Help with 1040x Your earned income was more than $6,100. Help with 1040x Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Help with 1040x     □ Yes. Help with 1040x You must file a return if any of the following apply. Help with 1040x Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Help with 1040x Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Help with 1040x 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). Help with 1040x     Married dependents—Were you either age 65 or older or blind? □ No. Help with 1040x You must file a return if any of the following apply. Help with 1040x Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Help with 1040x Your unearned income was more than $1,000. Help with 1040x Your earned income was more than $6,100. Help with 1040x Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Help with 1040x     □ Yes. Help with 1040x You must file a return if any of the following apply. Help with 1040x Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Help with 1040x Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Help with 1040x Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Help with 1040x 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). Help with 1040x     U. Help with 1040x S. Help with 1040x 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. Help with 1040x For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Help with 1040x S. Help with 1040x Citizens and Resident Aliens Abroad. Help with 1040x Residents of Puerto Rico If you are a U. Help with 1040x S. Help with 1040x citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Help with 1040x S. Help with 1040x income tax return for any year in which you meet the income requirements. Help with 1040x This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Help with 1040x If you are a bona fide resident of Puerto Rico for the whole year, your U. Help with 1040x S. Help with 1040x gross income does not include income from sources within Puerto Rico. Help with 1040x It does, however, include any income you received for your services as an employee of the United States or any U. Help with 1040x S. Help with 1040x agency. Help with 1040x If you receive income from Puerto Rican sources that is not subject to U. Help with 1040x S. Help with 1040x tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Help with 1040x S. Help with 1040x income tax return. Help with 1040x For more information, see Publication 570, Tax Guide for Individuals With Income From U. Help with 1040x S. Help with 1040x Possessions. Help with 1040x Individuals With Income From U. Help with 1040x S. Help with 1040x Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Help with 1040x S. Help with 1040x Virgin Islands, special rules may apply when determining whether you must file a U. Help with 1040x S. Help with 1040x federal income tax return. Help with 1040x In addition, you may have to file a return with the individual possession government. Help with 1040x See Publication 570 for more information. Help with 1040x Dependents A person who is a dependent may still have to file a return. Help with 1040x It depends on his or her earned income, unearned income, and gross income. Help with 1040x For details, see Table 2. Help with 1040x A dependent must also file if one of the situations described in Table 3 applies. Help with 1040x Responsibility of parent. Help with 1040x    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. Help with 1040x 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. Help with 1040x ” Earned income. Help with 1040x    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Help with 1040x 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. Help with 1040x See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Help with 1040x Child's earnings. Help with 1040x    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Help with 1040x This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Help with 1040x But if the child does not pay the tax due on this income, the parent is liable for the tax. Help with 1040x Unearned income. Help with 1040x    Unearned income includes income such as interest, dividends, and capital gains. Help with 1040x Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Help with 1040x Election to report child's unearned income on parent's return. Help with 1040x    You may be able to include your child's interest and dividend income on your tax return. Help with 1040x If you do this, your child will not have to file a return. Help with 1040x To make this election, all of the following conditions must be met. Help with 1040x Your child was under age 19 (or under age 24 if a student) at the end of 2013. Help with 1040x (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. Help with 1040x 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. Help with 1040x ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Help with 1040x The interest and dividend income was less than $10,000. Help with 1040x Your child is required to file a return for 2013 unless you make this election. Help with 1040x Your child does not file a joint return for 2013. Help with 1040x 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. Help with 1040x No federal income tax was withheld from your child's income under the backup withholding rules. Help with 1040x You are the parent whose return must be used when making the election to report your child's unearned income. Help with 1040x   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Help with 1040x 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. Help with 1040x See Table 3 for those other situations when you must file. Help with 1040x Table 3. Help with 1040x 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. Help with 1040x 1. Help with 1040x You owe any special taxes, including any of the following. Help with 1040x   a. Help with 1040x Alternative minimum tax. Help with 1040x (See Form 6251. Help with 1040x )   b. Help with 1040x Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Help with 1040x (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Help with 1040x ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Help with 1040x   c. Help with 1040x 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). Help with 1040x   d. Help with 1040x 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. Help with 1040x (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Help with 1040x )   e. Help with 1040x Household employment taxes. Help with 1040x But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Help with 1040x   f. Help with 1040x Recapture taxes. Help with 1040x (See the Form 1040 instructions for lines 44, 59b, and 60. Help with 1040x ) 2. Help with 1040x You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Help with 1040x 3. Help with 1040x You had net earnings from self-employment of at least $400. Help with 1040x (See Schedule SE (Form 1040) and its instructions. Help with 1040x ) 4. Help with 1040x You had wages of $108. Help with 1040x 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Help with 1040x (See Schedule SE (Form 1040) and its instructions. Help with 1040x ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Help with 1040x For example, you should file if one of the following applies. Help with 1040x You had income tax withheld from your pay. Help with 1040x You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Help with 1040x You qualify for the earned income credit. Help with 1040x See Publication 596, Earned Income Credit (EIC), for more information. Help with 1040x You qualify for the additional child tax credit. Help with 1040x See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Help with 1040x You qualify for the refundable American opportunity education credit. Help with 1040x See Form 8863, Education Credits. Help with 1040x You qualify for the health coverage tax credit. Help with 1040x For information about this credit, see Form 8885, Health Coverage Tax Credit. Help with 1040x You qualify for the credit for federal tax on fuels. Help with 1040x See Form 4136, Credit for Federal Tax Paid on Fuels. Help with 1040x Form 1099-B received. Help with 1040x    Even if you are not required to file a return, you should consider filing if all of the following apply. Help with 1040x You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Help with 1040x 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. Help with 1040x Box 3 of Form 1099-B (or substitute statement) is blank. Help with 1040x In this case, filing a return may keep you from getting a notice from the IRS. Help with 1040x 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. Help with 1040x You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Help with 1040x There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Help with 1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. Help with 1040x Marital Status In general, your filing status depends on whether you are considered unmarried or married. Help with 1040x Unmarried persons. Help with 1040x    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. Help with 1040x   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Help with 1040x Divorced persons. Help with 1040x    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Help with 1040x Divorce and remarriage. Help with 1040x    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. Help with 1040x Annulled marriages. Help with 1040x    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. Help with 1040x 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. Help with 1040x 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. Help with 1040x If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Help with 1040x 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. Help with 1040x Head of household or qualifying widow(er) with dependent child. Help with 1040x    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. Help with 1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Help with 1040x Married persons. Help with 1040x    If you are considered married, you and your spouse can file a joint return or separate returns. Help with 1040x Considered married. Help with 1040x    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. Help with 1040x You are married and living together. Help with 1040x 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. Help with 1040x You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Help with 1040x You are separated under an interlocutory (not final) decree of divorce. Help with 1040x Same-sex marriage. Help with 1040x    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. Help with 1040x 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. Help with 1040x 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. Help with 1040x   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Help with 1040x S. Help with 1040x territories and possessions. Help with 1040x It means any domestic jurisdiction that has the legal authority to sanction marriages. Help with 1040x The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Help with 1040x   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Help with 1040x 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. Help with 1040x   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Help with 1040x gov. Help with 1040x Spouse died during the year. Help with 1040x    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Help with 1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Help with 1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Help with 1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Help with 1040x Your deceased spouse's filing status is married filing separately for that year. Help with 1040x Married persons living apart. Help with 1040x    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. Help with 1040x If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Help with 1040x Also, your tax may be lower, and you may be able to claim the earned income credit. Help with 1040x See Head of Household , later. Help with 1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Help with 1040x To determine your marital status, see Marital Status , earlier. Help with 1040x Widow(er). Help with 1040x    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Help with 1040x You may, however, be able to use another filing status that will give you a lower tax. Help with 1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Help with 1040x How to file. Help with 1040x    You can file Form 1040. Help with 1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. Help with 1040x If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Help with 1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Help with 1040x Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Help with 1040x 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. Help with 1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Help with 1040x You can file a joint return even if one of you had no income or deductions. Help with 1040x 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. Help with 1040x 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. Help with 1040x 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). Help with 1040x You can choose the method that gives the two of you the lower combined tax. Help with 1040x How to file. Help with 1040x    If you file as married filing jointly, you can use Form 1040. Help with 1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Help with 1040x 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. Help with 1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Help with 1040x Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Help with 1040x Spouse died. Help with 1040x    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. Help with 1040x See Spouse died during the year , under Married persons, earlier. Help with 1040x   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. Help with 1040x Divorced persons. Help with 1040x    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. Help with 1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Help with 1040x Accounting period. Help with 1040x    Both of you must use the same accounting period, but you can use different accounting methods. Help with 1040x Joint responsibility. Help with 1040x    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Help with 1040x This means that if one spouse does not pay the tax due, the other may have to. Help with 1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Help with 1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Help with 1040x   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. Help with 1040x Divorced taxpayer. Help with 1040x    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Help with 1040x 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. Help with 1040x Relief from joint responsibility. Help with 1040x    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. Help with 1040x You can ask for relief no matter how small the liability. Help with 1040x   There are three types of relief available. Help with 1040x Innocent spouse relief. Help with 1040x 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). Help with 1040x Equitable relief. Help with 1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Help with 1040x Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Help with 1040x Signing a joint return. Help with 1040x    For a return to be considered a joint return, both spouses generally must sign the return. Help with 1040x Spouse died before signing. Help with 1040x    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Help with 1040x 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. Help with 1040x Spouse away from home. Help with 1040x    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. Help with 1040x Injury or disease prevents signing. Help with 1040x    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). Help with 1040x ” Be sure to also sign in the space provided for your signature. Help with 1040x Attach a dated statement, signed by you, to the return. Help with 1040x 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. Help with 1040x Signing as guardian of spouse. Help with 1040x    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Help with 1040x Spouse in combat zone. Help with 1040x    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. Help with 1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Help with 1040x 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. Help with 1040x Other reasons spouse cannot sign. Help with 1040x    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). Help with 1040x Attach the power of attorney (or a copy of it) to your tax return. Help with 1040x You can use Form 2848. Help with 1040x Nonresident alien or dual-status alien. Help with 1040x    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Help with 1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Help with 1040x S. Help with 1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Help with 1040x If you do file a joint return, you and your spouse are both treated as U. Help with 1040x S. Help with 1040x residents for the entire tax year. Help with 1040x See chapter 1 of Publication 519. Help with 1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. Help with 1040x 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. Help with 1040x 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. Help with 1040x 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 ). Help with 1040x This can apply to you even if you are not divorced or legally separated. Help with 1040x 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. Help with 1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Help with 1040x See Head of Household , later, for more information. Help with 1040x 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. Help with 1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Help with 1040x This way you can make sure you are using the filing status that results in the lowest combined tax. Help with 1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Help with 1040x How to file. Help with 1040x    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Help with 1040x 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. Help with 1040x   You can file Form 1040. Help with 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Help with 1040x Select this filing status by checking the box on line 3 of either form. Help with 1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. Help with 1040x 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. Help with 1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Help with 1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. Help with 1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Help with 1040x Your tax rate generally is higher than on a joint return. Help with 1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Help with 1040x 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). Help with 1040x 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. Help with 1040x See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Help with 1040x You cannot take the earned income credit. Help with 1040x You cannot take the exclusion or credit for adoption expenses in most cases. Help with 1040x 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. Help with 1040x You cannot exclude any interest income from qualified U. Help with 1040x S. Help with 1040x savings bonds you used for higher education expenses. Help with 1040x 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. Help with 1040x 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. Help with 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Help with 1040x If your spouse itemizes deductions, you cannot claim the standard deduction. Help with 1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Help with 1040x Adjusted gross income (AGI) limits. Help with 1040x    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. Help with 1040x Individual retirement arrangements (IRAs). Help with 1040x    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. Help with 1040x Your deduction is reduced or eliminated if your income is more than a certain amount. Help with 1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. Help with 1040x For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Help with 1040x Rental activity losses. Help with 1040x    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. Help with 1040x This is called a special allowance. Help with 1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Help with 1040x 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. Help with 1040x See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Help with 1040x Community property states. Help with 1040x    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. Help with 1040x See Publication 555, Community Property. Help with 1040x 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. Help with 1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Help with 1040x This does not include any extensions. Help with 1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Help with 1040x 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. Help with 1040x Exception. Help with 1040x    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Help with 1040x The personal representative has 1 year from the due date (including extensions) of the return to make the change. Help with 1040x See Publication 559 for more information on filing income tax returns for a decedent. Help with 1040x Head of Household You may be able to file as head of household if you meet all the following requirements. Help with 1040x You are unmarried or considered unmarried on the last day of the year. Help with 1040x See Marital Status , earlier, and Considered Unmarried , later. Help with 1040x You paid more than half the cost of keeping up a home for the year. Help with 1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Help with 1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. Help with 1040x See Special rule for parent , later, under Qualifying Person. Help with 1040x 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. Help with 1040x You will also receive a higher standard deduction than if you file as single or married filing separately. Help with 1040x How to file. Help with 1040x    If you file as head of household, you can use Form 1040. Help with 1040x If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Help with 1040x Indicate your choice of this filing status by checking the box on line 4 of either form. Help with 1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Help with 1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Help with 1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. Help with 1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). Help with 1040x You paid more than half the cost of keeping up your home for the tax year. Help with 1040x Your spouse did not live in your home during the last 6 months of the tax year. Help with 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Help with 1040x See Temporary absences , later. Help with 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Help with 1040x (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Help with 1040x ) You must be able to claim an exemption for the child. Help with 1040x 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. Help with 1040x The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Help with 1040x 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. Help with 1040x See Publication 555 for more information. Help with 1040x Nonresident alien spouse. Help with 1040x    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. Help with 1040x However, your spouse is not a qualifying person for head of household purposes. Help with 1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Help with 1040x Choice to treat spouse as resident. Help with 1040x    You are considered married if you choose to treat your spouse as a resident alien. Help with 1040x See chapter 1 of Publication 519. Help with 1040x 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. Help with 1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Help with 1040x Worksheet 1. Help with 1040x 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. Help with 1040x Costs you include. Help with 1040x    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. Help with 1040x   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. Help with 1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Help with 1040x Costs you do not include. Help with 1040x    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Help with 1040x 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. Help with 1040x Qualifying Person See Table 4 to see who is a qualifying person. Help with 1040x Any person not described in Table 4 is not a qualifying person. Help with 1040x Example 1—child. Help with 1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. Help with 1040x 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. Help with 1040x 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. Help with 1040x Example 2—child who is not qualifying person. Help with 1040x 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. Help with 1040x Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Help with 1040x Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Help with 1040x As a result, he is not your qualifying person for head of household purposes. Help with 1040x Example 3—girlfriend. Help with 1040x Your girlfriend lived with you all year. Help with 1040x 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 . Help with 1040x See Table 4. Help with 1040x Example 4—girlfriend's child. Help with 1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Help with 1040x 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). Help with 1040x As a result, he is not your qualifying person for head of household purposes. Help with 1040x Home of qualifying person. Help with 1040x    Generally, the qualifying person must live with you for more than half of the year. Help with 1040x Special rule for parent. Help with 1040x    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. Help with 1040x However, you must be able to claim an exemption for your father or mother. Help with 1040x 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. Help with 1040x   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. Help with 1040x Death or birth. Help with 1040x    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. Help with 1040x To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Help with 1040x Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Help with 1040x 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. Help with 1040x Example. Help with 1040x You are unmarried. Help with 1040x Your mother, for whom you can claim an exemption, lived in an apartment by herself. Help with 1040x She died on September 2. Help with 1040x The cost of the upkeep of her apartment for the year until her death was $6,000. Help with 1040x You paid $4,000 and your brother paid $2,000. Help with 1040x Your brother made no other payments towards your mother's support. Help with 1040x Your mother had no income. Help with 1040x 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. Help with 1040x Temporary absences. Help with 1040x    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. Help with 1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. Help with 1040x You must continue to keep up the home during the absence. Help with 1040x Kidnapped child. Help with 1040x    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Help with 1040x You can claim head of household filing status if all the following statements are true. Help with 1040x 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. Help with 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Help with 1040x You would have qualified for head of household filing status if the child had not been kidnapped. Help with 1040x   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. Help with 1040x 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. Help with 1040x The year of death is the last year for which you can file jointly with your deceased spouse. Help with 1040x See Married Filing Jointly , earlier. Help with 1040x 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. Help with 1040x 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. Help with 1040x The rules for using this filing status are explained in detail here. Help with 1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Help with 1040x It does not entitle you to file a joint return. Help with 1040x How to file. Help with 1040x    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Help with 1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Help with 1040x Check the box on line 5 of either form. Help with 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Help with 1040x Table 4. Help with 1040x 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. Help with 1040x IF the person is your . Help with 1040x . Help with 1040x . Help with 1040x   AND . Help with 1040x . Help with 1040x . Help with 1040x   THEN that person is . Help with 1040x . Help with 1040x . Help with 1040x 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. Help with 1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. Help with 1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Help with 1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Help with 1040x 6   you cannot claim an exemption for him or her   not a qualifying person. Help with 1040x qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Help with 1040x   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. Help with 1040x   he or she did not live with you more than half the year   not a qualifying person. Help with 1040x   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. Help with 1040x   you cannot claim an exemption for him or her   not a qualifying person. Help with 1040x 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Help with 1040x 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Help with 1040x 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. Help with 1040x 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. Help with 1040x 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. Help with 1040x 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Help with 1040x 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Help with 1040x See Multiple Support Agreement . Help with 1040x 6 See Special rule for parent . Help with 1040x Eligibility rules. Help with 1040x    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Help with 1040x You were entitled to file a joint return with your spouse for the year your spouse died. Help with 1040x It does not matter whether you actually filed a joint return. Help with 1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Help with 1040x You have a child or stepchild for whom you can claim an exemption. Help with 1040x This does not include a foster child. Help with 1040x This child lived in your home all year, except for temporary absences. Help with 1040x See Temporary absences , earlier, under Head of Household. Help with 1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Help with 1040x You paid more than half the cost of keeping up a home for the year. Help with 1040x See Keeping Up a Home , earlier, under Head of Household. Help with 1040x Example. Help with 1040x John's wife died in 2011. Help with 1040x John has not remarried. Help with 1040x 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. Help with 1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. Help with 1040x For 2012 and 2013, he can file as a qualifying widower with a dependent child. Help with 1040x After 2013, he can file as head of household if he qualifies. Help with 1040x Death or birth. Help with 1040x    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. Help with 1040x 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. Help with 1040x Kidnapped child. Help with 1040x    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. Help with 1040x You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Help with 1040x 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. Help with 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Help with 1040x You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Help with 1040x As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Help with 1040x Exemptions Exemptions reduce your taxable income. Help with 1040x You can deduct $3,900 for each exemption you claim in 2013. Help with 1040x If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Help with 1040x But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Help with 1040x See Phaseout of Exemptions , later. Help with 1040x Types of exemptions. Help with 1040x    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). Help with 1040x While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Help with 1040x Dependent cannot claim a personal exemption. Help with 1040x    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. Help with 1040x How to claim exemptions. Help with 1040x    How you claim an exemption on your tax return depends on which form you file. Help with 1040x Form 1040EZ filers. Help with 1040x    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Help with 1040x Form 1040A filers. Help with 1040x    If you file Form 1040A, complete lines 6a through 6d. Help with 1040x The total number of exemptions you can claim is the total in the box on line 6d. Help with 1040x Also complete line 26. Help with 1040x Form 1040 filers. Help with 1040x    If you file Form 1040, complete lines 6a through 6d. Help with 1040x The total number of exemptions you can claim is the total in the box on line 6d. Help with 1040x Also complete line 42. Help with 1040x If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Help with 1040x U. Help with 1040x S. Help with 1040x citizen or resident alien. Help with 1040x    If you are a U. Help with 1040x S. Help with 1040x citizen, U. Help with 1040x S. Help with 1040x resident alien, U. Help with 1040x S. Help with 1040x national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Help with 1040x Nonresident aliens. Help with 1040x    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. Help with 1040x You cannot claim exemptions for a spouse or dependents. Help with 1040x   These restrictions do not apply if you are a nonresident alien married to a U. Help with 1040x S. Help with 1040x citizen or resident alien and have chosen to be treated as a resident of the United States. Help with 1040x More information. Help with 1040x    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Help with 1040x Dual-status taxpayers. Help with 1040x    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. Help with 1040x Personal Exemptions You are generally allowed one exemption for yourself. Help with 1040x If you are married, you may be allowed one exemption for your spouse. Help with 1040x These are called personal exemptions. Help with 1040x Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Help with 1040x 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. Help with 1040x Your Spouse's Exemption Your spouse is never considered your dependent. Help with 1040x Joint return. Help with 1040x    On a joint return, you can claim one exemption for yourself and one for your spouse. Help with 1040x Separate return. Help with 1040x    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. Help with 1040x This is true even if the other taxpayer does not actually claim your spouse as a dependent. Help with 1040x 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. Help with 1040x S. Help with 1040x tax purposes and satisfy the other conditions listed above. Help with 1040x Head of household. Help with 1040x    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. Help with 1040x   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. Help with 1040x Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Help with 1040x Death of spouse. Help with 1040x    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 . Help with 1040x 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 . Help with 1040x   If you remarried during the year, you cannot take an exemption for your deceased spouse. Help with 1040x   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. Help with 1040x If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Help with 1040x Divorced or separated spouse. Help with 1040x    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Help with 1040x This rule applies even if you provided all of your former spouse's support. Help with 1040x Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Help with 1040x You can claim an exemption for a dependent even if your dependent files a return. Help with 1040x The term “dependent” means: A qualifying child, or A qualifying relative. Help with 1040x The terms “ qualifying child ” and “ qualifying relative ” are defined later. Help with 1040x You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Help with 1040x Dependent taxpayer test. Help with 1040x Joint return test. Help with 1040x Citizen or resident test. Help with 1040x These three tests are explained in detail later. Help with 1040x All the requirements for claiming an exemption for a dependent are summarized in Table 5. Help with 1040x Table 5. Help with 1040x Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Help with 1040x For details, see the rest of this publication. Help with 1040x You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Help with 1040x   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. Help with 1040x   You cannot claim a person as a dependent unless that person is a U. Help with 1040x S. Help with 1040x citizen, U. Help with 1040x S. Help with 1040x resident alien, U. Help with 1040x S. Help with 1040x national, or a resident of Canada or Mexico. Help with 1040x 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Help with 1040x   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. Help with 1040x   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. Help with 1040x   The child must have lived with you for more than half of the year. Help with 1040x 2  The child must not have provided more than half of his or her own support for the year. Help with 1040x   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). Help with 1040x  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. Help with 1040x 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. Help with 1040x The person cannot be your qualifying child or the qualifying child of any other taxpayer. Help with 1040x   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). Help with 1040x   The person's gross income for the year must be less than $3,900. Help with 1040x 3  You must provide more than half of the person's total support for the year. Help with 1040x 4  1 There is an exception for certain adopted children. Help with 1040x 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. Help with 1040x 3 There is an exception if the person is disabled and has income from a sheltered workshop. Help with 1040x 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Help with 1040x Dependent not allowed a personal exemption. Help with 1040x 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. Help with 1040x This is true even if you do not claim the dependent's exemption on your return. Help with 1040x 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. Help with 1040x Housekeepers, maids, or servants. Help with 1040x    If these people work for you, you cannot claim exemptions for them. Help with 1040x Child tax credit. Help with 1040x    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. Help with 1040x For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Help with 1040x Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Help with 1040x Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Help with 1040x 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. Help with 1040x Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Help with 1040x Exception. Help with 1040x    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. Help with 1040x Example 1—child files joint return. Help with 1040x You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Help with 1040x He earned $25,000 for the year. Help with 1040x The couple files a joint return. Help with 1040x You cannot take an exemption for your daughter. Help with 1040x Example 2—child files joint return only as claim for refund of withheld tax. Help with 1040x Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Help with 1040x Neither is required to file a tax return. Help with 1040x They do not have a child. Help with 1040x Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Help with 1040x 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. Help with 1040x You can claim exemptions for each of them if all the other tests to do so are met. Help with 1040x Example 3—child files joint return to claim American opportunity credit. Help with 1040x The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Help with 1040x He and his wife are not required to file a tax return. Help with 1040x However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Help with 1040x Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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Help with 1040x 20. Help with 1040x   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Help with 1040x Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Help with 1040x Personas casadas que presentan la declaración por separado. Help with 1040x Qué Hay de Nuevo Aumento de la deducción estándar. Help with 1040x  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. Help with 1040x La cantidad de la deducción depende de su estado civil para efectos de la declaración. Help with 1040x Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. Help with 1040x Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. Help with 1040x La deducción estándar para dependientes. Help with 1040x Quién debe detallar las deducciones. Help with 1040x La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. Help with 1040x Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. Help with 1040x La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. Help with 1040x La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. Help with 1040x La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. Help with 1040x Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. Help with 1040x Personas que no reúnen los requisitos para la deducción estándar. Help with 1040x   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. Help with 1040x Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. Help with 1040x Nota. Help with 1040x Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. Help with 1040x Vea la Publicación 519, U. Help with 1040x S. Help with 1040x Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Help with 1040x Si elige esta opción, puede tomar la deducción estándar. Help with 1040x Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. Help with 1040x Vea Deducción Estándar para Dependientes , más adelante. Help with 1040x Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. Help with 1040x Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. Help with 1040x La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. Help with 1040x Declaración final de un fallecido. Help with 1040x   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. Help with 1040x No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. Help with 1040x Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Help with 1040x Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. Help with 1040x Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. Help with 1040x Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. Help with 1040x Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Help with 1040x No está totalmente ciego. Help with 1040x   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. Help with 1040x   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. Help with 1040x Tiene que guardar esta declaración con sus registros. Help with 1040x   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. Help with 1040x Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. Help with 1040x No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. Help with 1040x Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. Help with 1040x Ejemplo 1. Help with 1040x Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. Help with 1040x Ninguno de los dos es ciego ni puede ser reclamado como dependiente. Help with 1040x Ellos optan por no detallar sus deducciones. Help with 1040x Ellos utilizan la Tabla 20-1. Help with 1040x La deducción estándar para ambos es $12,200. Help with 1040x Ejemplo 2. Help with 1040x Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. Help with 1040x Carlos y Ana utilizan la Tabla 20-2. Help with 1040x La deducción estándar para ambos es $13,400. Help with 1040x Ejemplo 3. Help with 1040x Roberto y María presentan una declaración conjunta para 2013. Help with 1040x Los dos son mayores de 65 años de edad. Help with 1040x Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. Help with 1040x Si ellos no detallan las deducciones, utilizan la Tabla 20-2. Help with 1040x Su deducción estándar es $14,600. Help with 1040x Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). Help with 1040x Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. Help with 1040x Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. Help with 1040x Definición del ingreso del trabajo. Help with 1040x   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. Help with 1040x    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. Help with 1040x Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. Help with 1040x Ejemplo 1. Help with 1040x Miguel es soltero. Help with 1040x Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. Help with 1040x Tiene ingresos de intereses de $780 y un salario de $150. Help with 1040x No tiene deducciones detalladas. Help with 1040x Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. Help with 1040x Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. Help with 1040x Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). Help with 1040x Ejemplo 2. Help with 1040x José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. Help with 1040x José está casado y presenta una declaración por separado. Help with 1040x Su esposa no detalla sus deducciones en su declaración. Help with 1040x José tiene ingresos de intereses de $1,500 y un salario de $3,800. Help with 1040x Él no tiene deducciones detalladas. Help with 1040x José utiliza la Tabla 20-3 para calcular su deducción estándar. Help with 1040x Él anota su ingreso de trabajo de $3,800 en la línea 1. Help with 1040x Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. Help with 1040x En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. Help with 1040x Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. Help with 1040x En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. Help with 1040x Ejemplo 3. Help with 1040x Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. Help with 1040x Tiene 18 años de edad y es ciega. Help with 1040x Tiene ingresos de intereses de $1,300 y un salario de $2,900. Help with 1040x Ella no tiene deducciones detalladas. Help with 1040x Carla consulta la Tabla 20-3 para encontrar su deducción estándar. Help with 1040x Ella anota su salario de $2,900 en la línea 1. Help with 1040x Suma las líneas 1 y 2 y anota $3,250 en la línea 3. Help with 1040x En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. Help with 1040x Ya que ella es soltera, Carla anota $6,100 en la línea 6. Help with 1040x Anota $3,250 en la línea 7a. Help with 1040x Esta es la menor entre las cantidades de las líneas 5 y 6. Help with 1040x Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. Help with 1040x Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. Help with 1040x Ejemplo 4. Help with 1040x Edgardo es soltero. Help with 1040x Sus padres pueden reclamar una exención por él en su declaración del 2013. Help with 1040x Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. Help with 1040x Él no tiene deducciones detalladas. Help with 1040x Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. Help with 1040x Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. Help with 1040x Suma las líneas 1 y 2 y anota $4,350 en la línea 3. Help with 1040x En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. Help with 1040x Ya que él es soltero, Edgardo anota $6,100 en la línea 6. Help with 1040x En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. Help with 1040x Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. Help with 1040x Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . Help with 1040x Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. Help with 1040x Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). Help with 1040x Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. Help with 1040x Cuándo detallar las deducciones. Help with 1040x   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. Help with 1040x Estas deducciones se explican en los capítulos 21 al 28. Help with 1040x   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. Help with 1040x Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. Help with 1040x Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. Help with 1040x   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. Help with 1040x Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. Help with 1040x Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. Help with 1040x Si cambia de idea. Help with 1040x   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. Help with 1040x S. Help with 1040x Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. Help with 1040x Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. Help with 1040x Personas casadas que presentan la declaración por separado. Help with 1040x   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. Help with 1040x Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. Help with 1040x    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. Help with 1040x Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. Help with 1040x Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. Help with 1040x Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. Help with 1040x Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. Help with 1040x Tabla 20-1. Help with 1040x Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Help with 1040x En vez de ésta, utilice la Tabla 20-2 ó 20-3. Help with 1040x Tabla 20-2. Help with 1040x Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. Help with 1040x Luego pase a la tabla. Help with 1040x Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. Help with 1040x Tabla 20-3. Help with 1040x Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Help with 1040x Marque el número correcto de recuadros más abajo. Help with 1040x Luego pase a la hoja de trabajo. Help with 1040x Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. Help with 1040x Anote su ingreso del trabajo (definido más abajo). Help with 1040x Si no tiene ninguno, anote -0-. Help with 1040x 1. Help with 1040x   2. Help with 1040x Cantidad adicional. Help with 1040x 2. Help with 1040x $350 3. Help with 1040x Sume las líneas 1 y 2. Help with 1040x 3. Help with 1040x   4. Help with 1040x Deducción estándar mínima. Help with 1040x 4. Help with 1040x $1,000 5. Help with 1040x De las líneas 3 ó 4, anote la cantidad mayor. Help with 1040x 5. Help with 1040x   6. Help with 1040x Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. Help with 1040x Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. Help with 1040x   7. Help with 1040x Deducción estándar. Help with 1040x         a. Help with 1040x De las líneas 5 ó 6, anote la cantidad que sea menor. Help with 1040x Si nació después del 1 de enero de 1949, y no es ciego, pare. Help with 1040x Ésta es su deducción estándar. Help with 1040x De lo contrario, pase a la línea 7b. Help with 1040x 7a. Help with 1040x     b. Help with 1040x Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. Help with 1040x 7b. Help with 1040x     c. Help with 1040x Sume las líneas 7a y 7b. Help with 1040x Ésta es su deducción estándar para el año 2013. Help with 1040x 7c. Help with 1040x   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. Help with 1040x También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. Help with 1040x Prev  Up  Next   Home   More Online Publications