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Military Com

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Military com 2. Military com   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Military com Divorce and remarriage. Military com Annulled marriages. Military com Head of household or qualifying widow(er) with dependent child. Military com Considered married. Military com Same-sex marriage. Military com Spouse died during the year. Military com Married persons living apart. Military com Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Military com  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Military com See Same-sex marriage under Marital Status, later. Military com Introduction This chapter helps you determine which filing status to use. Military com There are five filing statuses. Military com Single. Military com Married Filing Jointly. Military com Married Filing Separately. Military com Head of Household. Military com Qualifying Widow(er) With Dependent Child. Military com If more than one filing status applies to you, choose the one that will give you the lowest tax. Military com You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Military com You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Military com Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Military com S. Military com Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Military com Unmarried persons. Military com   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. Military com State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Military com Divorced persons. Military com   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Military com Divorce and remarriage. Military com   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. Military com Annulled marriages. Military com    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. Military com You must file Form 1040X, Amended U. Military com S. Military com Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Military com 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. Military com If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Military com 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. Military com Head of household or qualifying widow(er) with dependent child. Military com   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. Military com See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Military com Married persons. Military com   If you are considered married, you and your spouse can file a joint return or separate returns. Military com Considered married. Military com   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. Military com You are married and living together as a married couple. Military com 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. Military com You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Military com You are separated under an interlocutory (not final) decree of divorce. Military com Same-sex marriage. Military com   For federal tax purposes, individuals of the same sex are considered 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. Military com 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. Military com However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Military com For more details, see Publication 501. Military com Spouse died during the year. Military com   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Military com   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Military com For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Military com   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Military com Your deceased spouse's filing status is married filing separately for that year. Military com Married persons living apart. Military com   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. Military com If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Military com Also, your tax may be lower, and you may be able to claim the earned income credit. Military com See Head of Household , later. Military com Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Military com To determine your marital status, see Marital Status , earlier. Military com Widow(er). Military com   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Military com You may, however, be able to use another filing status that will give you a lower tax. Military com See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Military com How to file. Military com   You can file Form 1040. Military com If you have taxable income of less than $100,000, you may be able to file Form 1040A. Military com If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Military com If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Military com Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Military com 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. Military com On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Military com You can file a joint return even if one of you had no income or deductions. Military com 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. Military com 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. Military com 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). Military com You can choose the method that gives the two of you the lower combined tax. Military com How to file. Military com   If you file as married filing jointly, you can use Form 1040. Military com If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Military com 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. Military com If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Military com Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Military com Spouse died. Military com   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. Military com See Spouse died during the year under Marital Status, earlier, for more information. Military com   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. Military com Divorced persons. Military com   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. Military com Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Military com Accounting period. Military com   Both of you must use the same accounting period, but you can use different accounting methods. Military com See Accounting Periods and Accounting Methods in chapter 1. Military com Joint responsibility. Military com   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Military com This means that if one spouse does not pay the tax due, the other may have to. Military com Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Military com One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Military com 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. Military com Divorced taxpayer. Military com   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Military com 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. Military com Relief from joint responsibility. Military com   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. Military com You can ask for relief no matter how small the liability. Military com   There are three types of relief available. Military com Innocent spouse relief. Military com Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Military com Equitable relief. Military com    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Military com Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Military com Signing a joint return. Military com   For a return to be considered a joint return, both spouses generally must sign the return. Military com Spouse died before signing. Military com   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Military com If neither you nor anyone else has yet 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. Military com Spouse away from home. Military com   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Military com Injury or disease prevents signing. Military com   If your spouse cannot sign because of disease or injury 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). Military com ” Be sure to also sign in the space provided for your signature. Military com Attach a dated statement, signed by you, to the return. Military com 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. Military com Signing as guardian of spouse. Military com   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Military com Spouse in combat zone. Military com   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. Military com Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Military com 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. Military com Other reasons spouse cannot sign. Military com    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). Military com Attach the power of attorney (or a copy of it) to your tax return. Military com You can use Form 2848, Power of Attorney and Declaration of Representative. Military com Nonresident alien or dual-status alien. Military com   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Military com However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Military com S. Military com citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Military com If you do file a joint return, you and your spouse are both treated as U. Military com S. Military com residents for the entire tax year. Military com See chapter 1 of Publication 519. Military com Married Filing Separately You can choose married filing separately as your filing status if you are married. Military com 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. Military com 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. Military com 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 ). Military com This can apply to you even if you are not divorced or legally separated. Military com 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. Military com The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Military com See Head of Household , later, for more information. Military com 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. Military com However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Military com This way you can make sure you are using the filing status that results in the lowest combined tax. Military com When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Military com How to file. Military com   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Military com 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. Military com You can file Form 1040. Military com If your taxable income is less than $100,000, you may be able to file Form 1040A. Military com Select this filing status by checking the box on line 3 of either form. Military com Enter your spouse's full name and SSN or ITIN in the spaces provided. Military com 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. Military com Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Military com Special Rules If you choose married filing separately as your filing status, the following special rules apply. Military com Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Military com   Your tax rate generally is higher than on a joint return. Military com Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Military com 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). Military com 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. Military com For more information about these expenses, the credit, and the exclusion, see chapter 32. Military com You cannot take the earned income credit. Military com You cannot take the exclusion or credit for adoption expenses in most cases. Military com 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. Military com You cannot exclude any interest income from qualified U. Military com S. Military com savings bonds you used for higher education expenses. Military com 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. Military com 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. Military com Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Military com If your spouse itemizes deductions, you cannot claim the standard deduction. Military com If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Military com Adjusted gross income (AGI) limits. Military com   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. Military com Individual retirement arrangements (IRAs). Military com   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. Military com Your deduction is reduced or eliminated if your income is more than a certain amount. Military com This amount is much lower for married individuals who file separately and lived together at any time during the year. Military com For more information, see How Much Can You Deduct in chapter 17. Military com Rental activity losses. Military com   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. Military com This is called a special allowance. Military com However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Military com 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. Military com See Limits on Rental Losses in chapter 9. Military com Community property states. Military com   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. Military com See Publication 555. Military com 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. Military com You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Military com This does not include any extensions. Military com A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Military com 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. Military com Exception. Military com   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Military com The personal representative has 1 year from the due date of the return (including extensions) to make the change. Military com See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Military com Head of Household You may be able to file as head of household if you meet all the following requirements. Military com You are unmarried or “considered unmarried” on the last day of the year. Military com See Marital Status , earlier, and Considered Unmarried , later. Military com You paid more than half the cost of keeping up a home for the year. Military com A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Military com However, if the qualifying person is your dependent parent, he or she does not have to live with you. Military com See Special rule for parent , later, under Qualifying Person. Military com 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. Military com You will also receive a higher standard deduction than if you file as single or married filing separately. Military com Kidnapped child. Military com   A child may qualify you to file as head of household even if the child has been kidnapped. Military com For more information, see Publication 501. Military com How to file. Military com   If you file as head of household, you can use Form 1040. Military com If your taxable income is less than $100,000, you may be able to file Form 1040A. Military com Indicate your choice of this filing status by checking the box on line 4 of either form. Military com Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Military com Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Military com You are considered unmarried on the last day of the tax year if you meet all the following tests. Military com You file a separate return (defined earlier under Joint Return After Separate Returns ). Military com You paid more than half the cost of keeping up your home for the tax year. Military com Your spouse did not live in your home during the last 6 months of the tax year. Military com Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Military com See Temporary absences , under Qualifying Person, later. Military com Your home was the main home of your child, stepchild, or foster child for more than half the year. Military com (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Military com ) You must be able to claim an exemption for the child. Military com However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Military com The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Military com 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. Military com See Publication 555 for more information. Military com Nonresident alien spouse. Military com   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. Military com However, your spouse is not a qualifying person for head of household purposes. Military com You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Military com Choice to treat spouse as resident. Military com   You are considered married if you choose to treat your spouse as a resident alien. Military com See Publication 519. Military com 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. Military com You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Military com Worksheet 2-1. Military com 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. Military com Costs you include. Military com   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. Military com   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. Military com However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Military com Costs you do not include. Military com   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Military com 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. Military com Qualifying Person See Table 2-1 to see who is a qualifying person. Military com Any person not described in Table 2-1 is not a qualifying person. Military com Table 2-1. Military com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Military com See the text of this chapter for the other requirements you must meet to claim head of household filing status. Military com IF the person is your . Military com . Military com . Military com   AND . Military com . Military com . Military com   THEN that person is . Military com . Military com . Military com 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. Military com   he or she is married and you can claim an exemption for him or her   a qualifying person. Military com   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Military com 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Military com 6   you cannot claim an exemption for him or her   not a qualifying person. Military com qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   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 in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Military com   he or she did not live with you more than half the year   not a qualifying person. Military com   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 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. Military com   you cannot claim an exemption for him or her   not a qualifying person. Military com 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Military com 2The term “qualifying child” is defined in chapter 3. Military com Note. Military com 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 in chapter 3. Military com 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. Military com 3This 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. Military com 4The term “ qualifying relative ” is defined in chapter 3. Military com 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Military com See Multiple Support Agreement in chapter 3. Military com 6See Special rule for parent . Military com Example 1—child. Military com Your unmarried son lived with you all year and was 18 years old at the end of the year. Military com 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. Military com As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Military com Example 2—child who is not qualifying person. Military com 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. Military com Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Military com Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Military com As a result, he is not your qualifying person for head of household purposes. Military com Example 3—girlfriend. Military com Your girlfriend lived with you all year. Military com Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) 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 in chapter 3. Military com See Table 2-1. Military com Example 4—girlfriend's child. Military com The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Military com 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 in chapter 3). Military com As a result, he is not your qualifying person for head of household purposes. Military com Home of qualifying person. Military com   Generally, the qualifying person must live with you for more than half of the year. Military com Special rule for parent. Military com   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. Military com However, you must be able to claim an exemption for your father or mother. Military com 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. Military com   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. Military com Death or birth. Military com   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Military com If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Military com If the individual is anyone else, see Publication 501. Military com Temporary absences. Military com   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. Military com It must be reasonable to assume the absent person will return to the home after the temporary absence. Military com You must continue to keep up the home during the absence. Military com 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. Military com The year of death is the last year for which you can file jointly with your deceased spouse. Military com See Married Filing Jointly , earlier. Military com 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. Military com 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. Military com This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Military com It does not entitle you to file a joint return. Military com How to file. Military com   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Military com If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Military com Check the box on line 5 of either form. Military com Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Military com Eligibility rules. Military com   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Military com You were entitled to file a joint return with your spouse for the year your spouse died. Military com It does not matter whether you actually filed a joint return. Military com Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Military com You have a child or stepchild for whom you can claim an exemption. Military com This does not include a foster child. Military com This child lived in your home all year, except for temporary absences. Military com See Temporary absences , earlier, under Head of Household. Military com There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Military com You paid more than half the cost of keeping up a home for the year. Military com See Keeping Up a Home , earlier, under Head of Household. Military com Example. Military com John's wife died in 2011. Military com John has not remarried. Military com During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Military com For 2011 he was entitled to file a joint return for himself and his deceased wife. Military com For 2012 and 2013, he can file as qualifying widower with a dependent child. Military com After 2013 he can file as head of household if he qualifies. Military com Death or birth. Military com    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. Military com 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. Military com Kidnapped child. Military com   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Military com See Publication 501. Military com    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Military com Prev  Up  Next   Home   More Online Publications
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Federal Judicial Branch

The judicial branch is made up of the Supreme Court, Lower Courts, Special Courts, and court support organizations.

The Military Com

Military com It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Military com Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. Military com Select the Scenario that Applies to You: Military com I am an independent contractor or in business for myself Military com If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. Military com I hire or contract with individuals to provide services to my business Military com If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. Military com Determining Whether the Individuals Providing Services are Employees or Independent Contractors Military com Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - Military com An independent contractor Military com An employee (common-law employee) Military com A statutory employee Military com A statutory nonemployee Military com In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Military com Common Law Rules Military com Facts that provide evidence of the degree of control and independence fall into three categories: Military com Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Military com Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) Military com Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? Military com Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. Military com The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. Military com Form SS-8 Military com If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. Military com Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).