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State Income Tax Form 2012

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State Income Tax Form 2012

State income tax form 2012 20. State income tax form 2012   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. State income tax form 2012 Married persons who filed separate returns. State income tax form 2012 What's New Standard deduction increased. State income tax form 2012  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. State income tax form 2012 The amount depends on your filing status. State income tax form 2012 You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. State income tax form 2012 Introduction This chapter discusses the following topics. State income tax form 2012 How to figure the amount of your standard deduction. State income tax form 2012 The standard deduction for dependents. State income tax form 2012 Who should itemize deductions. State income tax form 2012 Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. State income tax form 2012 If you have a choice, you can use the method that gives you the lower tax. State income tax form 2012 The standard deduction is a dollar amount that reduces your taxable income. State income tax form 2012 It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). State income tax form 2012 The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. State income tax form 2012 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. State income tax form 2012 Persons not eligible for the standard deduction. State income tax form 2012   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. State income tax form 2012 You are considered a dual-status alien if you were both a nonresident and resident alien during the year. State income tax form 2012 Note. State income tax form 2012 If you are a nonresident alien who is married to a U. State income tax form 2012 S. State income tax form 2012 citizen or resident alien at the end of the year, you can choose to be treated as a U. State income tax form 2012 S. State income tax form 2012 resident. State income tax form 2012 (See Publication 519, U. State income tax form 2012 S. State income tax form 2012 Tax Guide for Aliens. State income tax form 2012 ) If you make this choice, you can take the standard deduction. State income tax form 2012 If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. State income tax form 2012 See Standard Deduction for Dependents, later. State income tax form 2012 Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. State income tax form 2012 Generally, the standard deduction amounts are adjusted each year for inflation. State income tax form 2012 The standard deduction amounts for most people are shown in Table 20-1. State income tax form 2012 Decedent's final return. State income tax form 2012   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. State income tax form 2012 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. State income tax form 2012 Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. State income tax form 2012 You are considered 65 on the day before your 65th birthday. State income tax form 2012 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. State income tax form 2012 Use Table 20-2 to figure the standard deduction amount. State income tax form 2012 Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. State income tax form 2012 Not totally blind. State income tax form 2012   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. State income tax form 2012   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. State income tax form 2012 You must keep the statement in your records. State income tax form 2012   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. State income tax form 2012 Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. State income tax form 2012 You cannot claim the higher standard deduction for an individual other than yourself and your spouse. State income tax form 2012 Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. State income tax form 2012 Example 1. State income tax form 2012 Larry, 46, and Donna, 33, are filing a joint return for 2013. State income tax form 2012 Neither is blind, and neither can be claimed as a dependent. State income tax form 2012 They decide not to itemize their deductions. State income tax form 2012 They use Table 20-1. State income tax form 2012 Their standard deduction is $12,200. State income tax form 2012 Example 2. State income tax form 2012 The facts are the same as in Example 1 except that Larry is blind at the end of 2013. State income tax form 2012 Larry and Donna use Table 20-2. State income tax form 2012 Their standard deduction is $13,400. State income tax form 2012 Example 3. State income tax form 2012 Bill and Lisa are filing a joint return for 2013. State income tax form 2012 Both are over age 65. State income tax form 2012 Neither is blind, and neither can be claimed as a dependent. State income tax form 2012 If they do not itemize deductions, they use Table 20-2. State income tax form 2012 Their standard deduction is $14,600. State income tax form 2012 Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). State income tax form 2012 However, if the individual is 65 or older or blind, the standard deduction may be higher. State income tax form 2012 If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. State income tax form 2012 Earned income defined. State income tax form 2012   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. State income tax form 2012    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. State income tax form 2012 See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. State income tax form 2012 Example 1. State income tax form 2012 Michael is single. State income tax form 2012 His parents can claim an exemption for him on their 2013 tax return. State income tax form 2012 He has interest income of $780 and wages of $150. State income tax form 2012 He has no itemized deductions. State income tax form 2012 Michael uses Table 20-3 to find his standard deduction. State income tax form 2012 He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. State income tax form 2012 His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). State income tax form 2012 Example 2. State income tax form 2012 Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. State income tax form 2012 Joe is married and files a separate return. State income tax form 2012 His wife does not itemize deductions on her separate return. State income tax form 2012 Joe has $1,500 in interest income and wages of $3,800. State income tax form 2012 He has no itemized deductions. State income tax form 2012 Joe finds his standard deduction by using Table 20-3. State income tax form 2012 He enters his earned income, $3,800 on line 1. State income tax form 2012 He adds lines 1 and 2 and enters $4,150 on line 3. State income tax form 2012 On line 5, he enters $4,150, the larger of lines 3 and 4. State income tax form 2012 Because Joe is married filing a separate return, he enters $6,100 on line 6. State income tax form 2012 On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. State income tax form 2012 Example 3. State income tax form 2012 Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. State income tax form 2012 She is 18 years old and blind. State income tax form 2012 She has interest income of $1,300 and wages of $2,900. State income tax form 2012 She has no itemized deductions. State income tax form 2012 Amy uses Table 20-3 to find her standard deduction. State income tax form 2012 She enters her wages of $2,900 on line 1. State income tax form 2012 She adds lines 1 and 2 and enters $3,250 on line 3. State income tax form 2012 On line 5, she enters $3,250, the larger of lines 3 and 4. State income tax form 2012 Because she is single, Amy enters $6,100 on line 6. State income tax form 2012 She enters $3,250 on line 7a. State income tax form 2012 This is the smaller of the amounts on lines 5 and 6. State income tax form 2012 Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. State income tax form 2012 She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. State income tax form 2012 Example 4. State income tax form 2012 Ed is single. State income tax form 2012 His parents can claim an exemption for him on their 2013 tax return. State income tax form 2012 He has wages of $7,000, interest income of $500, and a business loss of $3,000. State income tax form 2012 He has no itemized deductions. State income tax form 2012 Ed uses Table 20-3 to figure his standard deduction. State income tax form 2012 He enters $4,000 ($7,000 - $3,000) on line 1. State income tax form 2012 He adds lines 1 and 2 and enters $4,350 on line 3. State income tax form 2012 On line 5 he enters $4,350, the larger of lines 3 and 4. State income tax form 2012 Because he is single, Ed enters $6,100 on line 6. State income tax form 2012 On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. State income tax form 2012 Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. State income tax form 2012 Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . State income tax form 2012 You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. State income tax form 2012 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). State income tax form 2012 See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. State income tax form 2012 When to itemize. State income tax form 2012   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. State income tax form 2012 These deductions are explained in chapters 21–28. State income tax form 2012    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. State income tax form 2012 Enter the amount from Schedule A, line 29, on Form 1040, line 40. State income tax form 2012 Electing to itemize for state tax or other purposes. State income tax form 2012   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. State income tax form 2012 You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. State income tax form 2012 To make this election, you must check the box on line 30 of Schedule A. State income tax form 2012 Changing your mind. State income tax form 2012   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. State income tax form 2012 S. State income tax form 2012 Individual Income Tax Return. State income tax form 2012 See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. State income tax form 2012 Married persons who filed separate returns. State income tax form 2012   You can change methods of taking deductions only if you and your spouse both make the same changes. State income tax form 2012 Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. State income tax form 2012    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. State income tax form 2012 You both must use the same method of claiming deductions. State income tax form 2012 If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. State income tax form 2012 See Persons not eligible for the standard deduction , earlier. State income tax form 2012 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. State income tax form 2012 Table 20-1. State income tax form 2012 Standard Deduction Chart for Most People* If your filing status is. State income tax form 2012 . State income tax form 2012 . State income tax form 2012 Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. State income tax form 2012 Use Table 20-2 or 20-3 instead. State income tax form 2012 Table 20-2. State income tax form 2012 Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. State income tax form 2012 Then go to the chart. State income tax form 2012 You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. State income tax form 2012 . State income tax form 2012 . State income tax form 2012 AND the number in the box above is. State income tax form 2012 . State income tax form 2012 . State income tax form 2012 THEN your standard deduction is. State income tax form 2012 . State income tax form 2012 . State income tax form 2012 Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. State income tax form 2012 Table 20-3. State income tax form 2012 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. State income tax form 2012 Check the correct number of boxes below. State income tax form 2012 Then go to the worksheet. State income tax form 2012 You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. State income tax form 2012 Enter your earned income (defined below). State income tax form 2012 If none, enter -0-. State income tax form 2012 1. State income tax form 2012   2. State income tax form 2012 Additional amount. State income tax form 2012 2. State income tax form 2012 $350 3. State income tax form 2012 Add lines 1 and 2. State income tax form 2012 3. State income tax form 2012   4. State income tax form 2012 Minimum standard deduction. State income tax form 2012 4. State income tax form 2012 $1,000 5. State income tax form 2012 Enter the larger of line 3 or line 4. State income tax form 2012 5. State income tax form 2012   6. State income tax form 2012 Enter the amount shown below for your filing status. State income tax form 2012 Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. State income tax form 2012   7. State income tax form 2012 Standard deduction. State income tax form 2012         a. State income tax form 2012 Enter the smaller of line 5 or line 6. State income tax form 2012 If born after January 1, 1949, and not blind, stop here. State income tax form 2012 This is your standard deduction. State income tax form 2012 Otherwise, go on to line 7b. State income tax form 2012 7a. State income tax form 2012     b. State income tax form 2012 If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. State income tax form 2012 7b. State income tax form 2012     c. State income tax form 2012 Add lines 7a and 7b. State income tax form 2012 This is your standard deduction for 2013. State income tax form 2012 7c. State income tax form 2012   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State income tax form 2012 It also includes any amount received as a scholarship that you must include in your income. State income tax form 2012 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Form 2012

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