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Tax Deductions

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Tax Deductions

Tax deductions 6. Tax deductions   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Tax deductions Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Tax deductions In determining your U. Tax deductions S. Tax deductions income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Tax deductions The most common dual-status tax years are the years of arrival and departure. Tax deductions See Dual-Status Aliens in chapter 1. Tax deductions If you are married and choose to be treated as a U. Tax deductions S. Tax deductions resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Tax deductions Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Tax deductions Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Tax deductions S. Tax deductions Individual Income Tax Return 1040-C U. Tax deductions S. Tax deductions Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Tax deductions S. Tax deductions Estimated Tax for Nonresident Alien Individuals 1040NR U. Tax deductions S. Tax deductions Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Tax deductions Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Tax deductions If you have not previously established a fiscal tax year, your tax year is the calendar year. Tax deductions A calendar year is 12 consecutive months ending on December 31. Tax deductions If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Tax deductions S. Tax deductions resident for any calendar year, you will be treated as a U. Tax deductions S. Tax deductions resident for any part of your fiscal year that falls within that calendar year. Tax deductions Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Tax deductions Income from sources outside the United States is taxable if you receive it while you are a resident alien. Tax deductions The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Tax deductions For the part of the year you are a nonresident alien, you are taxed on income from U. Tax deductions S. Tax deductions sources and on certain foreign source income treated as effectively connected with a U. Tax deductions S. Tax deductions trade or business. Tax deductions (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Tax deductions ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Tax deductions The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Tax deductions S. Tax deductions citizen after receiving it and before the end of the year. Tax deductions Income from U. Tax deductions S. Tax deductions sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Tax deductions Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Tax deductions In certain cases, however, treaty provisions may apply while you were a resident alien. Tax deductions See chapter 9 for more information. Tax deductions When determining what income is taxed in the United States, you must consider exemptions under U. Tax deductions S. Tax deductions tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Tax deductions For a further discussion of tax treaties, see chapter 9. Tax deductions Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Tax deductions 1) Standard deduction. Tax deductions   You cannot use the standard deduction allowed on Form 1040. Tax deductions However, you can itemize any allowable deductions. Tax deductions 2) Exemptions. Tax deductions   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Tax deductions 3) Head of household. Tax deductions   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Tax deductions 4) Joint return. Tax deductions   You cannot file a joint return. Tax deductions However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Tax deductions 5) Tax rates. Tax deductions   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Tax deductions S. Tax deductions trade or business. Tax deductions You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Tax deductions However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Tax deductions S. Tax deductions national. Tax deductions  See the instructions for Form 1040NR to see if you qualify. Tax deductions    A U. Tax deductions S. Tax deductions national is an individual who, although not a U. Tax deductions S. Tax deductions citizen, owes his or her allegiance to the United States. Tax deductions U. Tax deductions S. Tax deductions nationals include American Samoans and Northern Mariana Islanders who chose to become U. Tax deductions S. Tax deductions nationals instead of U. Tax deductions S. Tax deductions citizens. Tax deductions 6) Tax credits. Tax deductions   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Tax deductions S. Tax deductions citizen or resident, as discussed in chapter 1. Tax deductions Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax deductions Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Tax deductions The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Tax deductions You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax deductions Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Tax deductions S. Tax deductions national, or Student or business apprentice from India. Tax deductions For more information, see Exemptions in chapter 5. Tax deductions How To Figure Tax When you figure your U. Tax deductions S. Tax deductions tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Tax deductions Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Tax deductions S. Tax deductions citizens and residents. Tax deductions Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Tax deductions You cannot take any deductions against this income. Tax deductions Social security and railroad retirement benefits. Tax deductions   During the part of the year you are a nonresident alien, 85% of any U. Tax deductions S. Tax deductions social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Tax deductions (See The 30% Tax in chapter 4. Tax deductions )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Tax deductions Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Tax deductions If you received U. Tax deductions S. Tax deductions social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Tax deductions You will not receive separate statements for the benefits received during your periods of U. Tax deductions S. Tax deductions residence and nonresidence. Tax deductions Therefore, it is important for you to keep careful records of these amounts. Tax deductions You will need this information to properly complete your return and determine your tax liability. Tax deductions If you received railroad retirement benefits while you were a nonresident alien, the U. Tax deductions S. Tax deductions Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Tax deductions If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Tax deductions Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Tax deductions Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Tax deductions There are certain restrictions that may apply. Tax deductions These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Tax deductions Foreign tax credit. Tax deductions   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Tax deductions   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Tax deductions For more information, see the Instructions for Form 1116 and Publication 514. Tax deductions Child and dependent care credit. Tax deductions   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Tax deductions Generally, you must be able to claim an exemption for your dependent. Tax deductions   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Tax deductions   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Tax deductions   For more information, get Publication 503 and Form 2441. Tax deductions Retirement savings contributions credit. Tax deductions   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Tax deductions You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Tax deductions Use Form 8880 to figure the credit. Tax deductions For more information, see Publication 590. Tax deductions Child tax credit. Tax deductions   You may be able to take this credit if you have a qualifying child. Tax deductions   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Tax deductions Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Tax deductions Is a U. Tax deductions S. Tax deductions citizen, a U. Tax deductions S. Tax deductions national, or a resident alien. Tax deductions Did not provide over half of his or her own support for 2013. Tax deductions Lived with you more than half of 2013. Tax deductions Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Tax deductions Is claimed as a dependent on your return. Tax deductions An adopted child is always treated as your own child. Tax deductions An adopted child includes a child lawfully placed with you for legal adoption. Tax deductions   See your form instructions for additional details. Tax deductions Adoption credit. Tax deductions   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Tax deductions This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Tax deductions To claim the adoption credit, file Form 8839 with the U. Tax deductions S. Tax deductions income tax return that you file. Tax deductions   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Tax deductions S. Tax deductions citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Tax deductions Payments You can report as payments against your U. Tax deductions S. Tax deductions income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Tax deductions These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Tax deductions S. Tax deductions sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Tax deductions Forms To File The U. Tax deductions S. Tax deductions income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Tax deductions Resident at end of year. Tax deductions   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Tax deductions S. Tax deductions resident on the last day of the tax year. Tax deductions Write “Dual-Status Return” across the top of the return. Tax deductions Attach a statement to your return to show the income for the part of the year you are a nonresident. Tax deductions You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax deductions Nonresident at end of year. Tax deductions   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Tax deductions S. Tax deductions resident on the last day of the tax year. Tax deductions Write “Dual-Status Return” across the top of the return. Tax deductions Attach a statement to your return to show the income for the part of the year you are a resident. Tax deductions You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax deductions   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Tax deductions For more information, see Expatriation Tax in chapter 4. Tax deductions Statement. Tax deductions   Any statement must have your name, address, and taxpayer identification number on it. Tax deductions You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Tax deductions When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Tax deductions If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax deductions In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Tax deductions If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Tax deductions If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax deductions If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Tax deductions If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Tax deductions In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Tax deductions O. Tax deductions Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Tax deductions Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54E Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the Social Security Administration (SSA) to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA,
    • or your social security number and/or name are different than on your social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.

 


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card. Also, make sure this information is correct on any payments you send to the IRS.
 

Page Last Reviewed or Updated: 22-Jan-2014

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How to get help

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  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Deductions

Tax deductions Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Tax deductions Married persons. Tax deductions Same-sex marriage. Tax deductions Exception. Tax deductions Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Tax deductions Amended instrument. Tax deductions General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Tax deductions Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Tax deductions It may also be used in determining whether you can claim certain other deductions and credits. Tax deductions The filing status you can choose depends partly on your marital status on the last day of your tax year. Tax deductions Marital status. Tax deductions   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Tax deductions If you are married, your filing status is either married filing a joint return or married filing a separate return. Tax deductions For information about the single and qualifying widow(er) filing statuses, see Publication 501. Tax deductions Unmarried persons. Tax deductions   You are unmarried for the whole year if either of the following applies. Tax deductions You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax deductions You must follow your state law to determine if you are divorced or legally separated. Tax deductions Exception. Tax deductions If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Tax deductions You have obtained a decree of annulment, which holds that no valid marriage ever existed. Tax deductions You must file amended returns (Form 1040X, Amended U. Tax deductions S. Tax deductions Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Tax deductions The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Tax deductions On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Tax deductions Married persons. Tax deductions   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax deductions An interlocutory decree is not a final decree. Tax deductions Same-sex marriage. Tax deductions   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. Tax deductions 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. Tax deductions 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. Tax deductions For more details, see Publication 501. Tax deductions Exception. Tax deductions   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Tax deductions See Head of Household , later. Tax deductions Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Tax deductions If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Tax deductions You can file a joint return even if one of you had no income or deductions. Tax deductions If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Tax deductions Nonresident alien. Tax deductions   To file a joint return, at least one of you must be a U. Tax deductions S. Tax deductions citizen or resident alien at the end of the tax year. Tax deductions If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Tax deductions This means that your combined worldwide incomes are subject to U. Tax deductions S. Tax deductions income tax. Tax deductions These rules are explained in Publication 519, U. Tax deductions S. Tax deductions Tax Guide for Aliens. Tax deductions Signing a joint return. Tax deductions   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Tax deductions Joint and individual liability. Tax deductions   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax deductions This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Tax deductions Divorced taxpayers. Tax deductions   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Tax deductions This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Tax deductions Relief from joint liability. Tax deductions   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Tax deductions You can ask for relief no matter how small the liability. Tax deductions   There are three types of relief available. Tax deductions Innocent spouse relief. Tax deductions Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Tax deductions Equitable relief. Tax deductions   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Tax deductions See Relief from liability arising from community property law , later, under Community Property. Tax deductions    Each kind of relief has different requirements. Tax deductions You must file Form 8857 to request relief under any of these categories. Tax deductions Publication 971 explains these kinds of relief and who may qualify for them. Tax deductions You can also find information on our website at IRS. Tax deductions gov. Tax deductions Tax refund applied to spouse's debts. Tax deductions   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Tax deductions This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Tax deductions You can get a refund of your share of the overpayment if you qualify as an injured spouse. Tax deductions Injured spouse. Tax deductions   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Tax deductions An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Tax deductions   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Tax deductions Note. Tax deductions If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Tax deductions For more information, see Publication 555. Tax deductions    Refunds that involve community property states must be divided according to local law. Tax deductions If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Tax deductions   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Tax deductions Follow the instructions for the form. Tax deductions   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Tax deductions You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Tax deductions   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Tax deductions When filed after offset, it can take up to 8 weeks to receive your refund. Tax deductions Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Tax deductions    An injured spouse claim is different from an innocent spouse relief request. Tax deductions An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Tax deductions An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Tax deductions For information on innocent spouses, see Relief from joint liability, earlier. Tax deductions Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Tax deductions You can file a separate return even if only one of you had income. Tax deductions For information on exemptions you can claim on your separate return, see Exemptions , later. Tax deductions Community or separate income. Tax deductions   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Tax deductions For more information, see Community Income under Community Property, later. Tax deductions Separate liability. Tax deductions   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Tax deductions Itemized deductions. Tax deductions   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Tax deductions Table 1. Tax deductions Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Tax deductions  Caution: If you live in a community property state, these rules do not apply. Tax deductions See Community Property. Tax deductions IF you paid . Tax deductions . Tax deductions . Tax deductions AND you . Tax deductions . Tax deductions . Tax deductions THEN you can deduct on your separate federal return. Tax deductions . Tax deductions . Tax deductions   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Tax deductions     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Tax deductions         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Tax deductions         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Tax deductions The numerator is your gross income and the denominator  is your combined gross income. Tax deductions     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Tax deductions     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Tax deductions     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Tax deductions Neither spouse may report the total casualty loss. Tax deductions 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax deductions Dividing itemized deductions. Tax deductions   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Tax deductions See Table 1, later. Tax deductions Separate returns may give you a higher tax. Tax deductions   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Tax deductions There is no joint liability. Tax deductions But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Tax deductions This is because the following special rules apply if you file a separate return. Tax deductions Your tax rate generally will be higher than it would be on a joint return. Tax deductions Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Tax deductions You cannot take the credit for child and dependent care expenses in most cases. Tax deductions You cannot take the earned income credit. Tax deductions You cannot take the exclusion or credit for adoption expenses in most cases. Tax deductions You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Tax deductions You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Tax deductions 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 will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Tax deductions Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Tax deductions Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax deductions Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Tax deductions See Itemized deductions , earlier. Tax deductions Joint return after separate returns. Tax deductions   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Tax deductions This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Tax deductions Use Form 1040X to change your filing status. Tax deductions Separate returns after joint return. Tax deductions   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Tax deductions Exception. Tax deductions   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Tax deductions The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Tax deductions Head of Household Filing as head of household has the following advantages. Tax deductions You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Tax deductions Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Tax deductions Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Tax deductions You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Tax deductions Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Tax deductions Requirements. Tax deductions   You may be able to file as head of household if you meet all the following requirements. Tax deductions You are unmarried or “considered unmarried” on the last day of the year. Tax deductions You paid more than half the cost of keeping up a home for the year. Tax deductions A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Tax deductions However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Tax deductions See Special rule for parent , later, under Qualifying person. Tax deductions Considered unmarried. Tax deductions   You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax deductions You file a separate return. Tax deductions A separate return includes a return claiming married filing separately, single, or head of household filing status. Tax deductions You paid more than half the cost of keeping up your home for the tax year. Tax deductions Your spouse did not live in your home during the last 6 months of the tax year. Tax deductions Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax deductions See Temporary absences , later. Tax deductions Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax deductions (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Tax deductions ) You must be able to claim an exemption for the child. Tax deductions However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Tax deductions The general rules for claiming an exemption for a dependent are shown later in Table 3. Tax deductions    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Tax deductions See Publication 555 for more information. Tax deductions Nonresident alien spouse. Tax deductions   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Tax deductions However, your spouse is not a qualifying person for head of household purposes. Tax deductions You must have another qualifying person and meet the other requirements to file as head of household. Tax deductions Keeping up a home. Tax deductions   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Tax deductions This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Tax deductions This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Tax deductions Qualifying person. Tax deductions    Table 2, later, shows who can be a qualifying person. Tax deductions Any person not described in Table 2 is not a qualifying person. Tax deductions   Generally, the qualifying person must live with you for more than half of the year. Tax deductions Table 2. Tax deductions Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Tax deductions See the text of this publication for the other requirements you must meet to claim head of household filing status. Tax deductions IF the person is your . Tax deductions . Tax deductions . Tax deductions AND . Tax deductions . Tax deductions . Tax deductions THEN that person is . Tax deductions . Tax deductions . Tax deductions   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. Tax deductions     he or she is married and you can claim an exemption for him or her a qualifying person. Tax deductions     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Tax deductions 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Tax deductions 6     you cannot claim an exemption for him or her not a qualifying person. Tax deductions     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 Publication 501 and you can claim an exemption for him or her5 a qualifying person. Tax deductions     he or she did not live with you more than half the year not a qualifying person. Tax deductions     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 Publication 501 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. Tax deductions     you cannot claim an exemption for him or her not a qualifying person. Tax deductions   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax deductions 2 See Table 3, later, for the tests that must be met to be a qualifying child. Tax deductions Note. Tax deductions 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 Exemptions for Dependents, later. Tax deductions If you are the custodial parent and those rules apply, the child is generally 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. Tax deductions 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Tax deductions 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Tax deductions 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax deductions See Multiple Support Agreement in Publication 501. Tax deductions 6 See Special rule for parent . Tax deductions Special rule for parent. Tax deductions   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. Tax deductions However, you must be able to claim an exemption for your father or mother. Tax deductions 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. Tax deductions 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. Tax deductions Death or birth. Tax deductions   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Tax deductions If the person 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. Tax deductions If the person is anyone else, see Publication 501. Tax deductions Temporary absences. Tax deductions   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. Tax deductions It must be reasonable to assume that the absent person will return to the home after the temporary absence. Tax deductions You must continue to keep up the home during the absence. Tax deductions Kidnapped child. Tax deductions   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Tax deductions You can claim head of household filing status if all the following statements are true. Tax deductions The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax deductions In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax deductions You would have qualified for head of household filing status if the child had not been kidnapped. Tax deductions   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Tax deductions More information. Tax deductions   For more information on filing as head of household, see Publication 501. Tax deductions Exemptions You can deduct $3,900 for each exemption you claim in 2013. Tax deductions However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Tax deductions There are two types of exemptions: personal exemptions and exemptions for dependents. Tax deductions If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Tax deductions Personal Exemptions You can claim your own exemption unless someone else can claim it. Tax deductions If you are married, you may be able to take an exemption for your spouse. Tax deductions These are called personal exemptions. Tax deductions Exemption for Your Spouse Your spouse is never considered your dependent. Tax deductions Joint return. Tax deductions   On a joint return, you can claim one exemption for yourself and one for your spouse. Tax deductions   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Tax deductions Separate return. Tax deductions   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax deductions If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Tax deductions Alimony paid. Tax deductions   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Tax deductions This is because alimony is gross income to the spouse who received it. Tax deductions Divorced or separated spouse. Tax deductions   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax deductions This rule applies even if you provided all of your former spouse's support. Tax deductions Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax deductions You can claim an exemption for a dependent even if your dependent files a return. Tax deductions The term “dependent” means: A qualifying child, or A qualifying relative. Tax deductions Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Tax deductions For detailed information, see Publication 501. Tax deductions   Dependent not allowed a personal exemption. Tax deductions If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Tax deductions This is true even if you do not claim the dependent's exemption on your return. Tax deductions It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax deductions Table 3. Tax deductions Overview of the Rules for Claiming an Exemption for a Dependent Caution. Tax deductions This table is only an overview of the rules. Tax deductions For details, see Publication 501. Tax deductions • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Tax deductions • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Tax deductions • You cannot claim a person as a dependent unless that person is a U. Tax deductions S. Tax deductions citizen, U. Tax deductions S. Tax deductions resident alien, U. Tax deductions S. Tax deductions national, or a resident of Canada or Mexico. Tax deductions 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax deductions   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Tax deductions     2. Tax deductions       3. Tax deductions    4. Tax deductions    5. Tax deductions    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax deductions   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Tax deductions   The child must have lived with you for more than half of the year. Tax deductions 2   The child must not have provided more than half of his or her own support for the year. Tax deductions   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Tax deductions   1. Tax deductions    2. Tax deductions       3. Tax deductions    4. Tax deductions The person cannot be your qualifying child or the qualifying child of anyone else. Tax deductions   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Tax deductions   The person's gross income for the year must be less than $3,900. Tax deductions 3   You must provide more than half of the person's total support for the year. Tax deductions 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax deductions See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Tax deductions     1 Exception exists for certain adopted children. Tax deductions 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax deductions 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Tax deductions 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax deductions See Publication 501. Tax deductions You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax deductions For more information, see the instructions for your tax return if you file Form 1040A or 1040. Tax deductions Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Tax deductions However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Tax deductions Special rule for divorced or separated parents (or parents who live apart). Tax deductions   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Tax deductions The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Tax deductions The child received over half of his or her support for the year from the parents. Tax deductions The child is in the custody of one or both parents for more than half of the year. Tax deductions Either of the following applies. Tax deductions The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Tax deductions (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Tax deductions A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Tax deductions See Child support under pre-1985 agreement , later. Tax deductions Custodial parent and noncustodial parent. Tax deductions   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Tax deductions The other parent is the noncustodial parent. Tax deductions   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Tax deductions   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Tax deductions Equal number of nights. Tax deductions   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Tax deductions December 31. Tax deductions   The night of December 31 is treated as part of the year in which it begins. Tax deductions For example, December 31, 2013, is treated as part of 2013. Tax deductions Emancipated child. Tax deductions   If a child is emancipated under state law, the child is treated as not living with either parent. Tax deductions See Examples 5 and 6 . Tax deductions Absences. Tax deductions    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Tax deductions But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Tax deductions Parent works at night. Tax deductions   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Tax deductions On a school day, the child is treated as living at the primary residence registered with the school. Tax deductions Example 1 – child lived with one parent greater number of nights. Tax deductions You and your child’s other parent are divorced. Tax deductions In 2013, your child lived with you 210 nights and with the other parent 156 nights. Tax deductions You are the custodial parent. Tax deductions Example 2 – child is away at camp. Tax deductions In 2013, your daughter lives with each parent for alternate weeks. Tax deductions In the summer, she spends 6 weeks at summer camp. Tax deductions During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Tax deductions Example 3 – child lived same number of days with each parent. Tax deductions Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Tax deductions Your adjusted gross income is $40,000. Tax deductions Your ex-spouse's adjusted gross income is $25,000. Tax deductions You are treated as your son's custodial parent because you have the higher adjusted gross income. Tax deductions Example 4 – child is at parent’s home but with other parent. Tax deductions Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Tax deductions You become ill and are hospitalized. Tax deductions The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Tax deductions Your son is treated as living with you during this 10-day period because he was living in your home. Tax deductions Example 5 – child emancipated in May. Tax deductions When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Tax deductions As a result, he is not considered in the custody of his parents for more than half of the year. Tax deductions The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Tax deductions Example 6 – child emancipated in August. Tax deductions Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Tax deductions She turns 18 and is emancipated under state law on August 1, 2013. Tax deductions Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Tax deductions You are the custodial parent. Tax deductions Written declaration. Tax deductions    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Tax deductions The noncustodial parent must attach a copy of the form or statement to his or her tax return. Tax deductions   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Tax deductions Divorce decree or separation agreement that went into effect after 1984 and before 2009. Tax deductions   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Tax deductions To be able to do this, the decree or agreement must state all three of the following. Tax deductions The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Tax deductions The custodial parent will not claim the child as a dependent for the year. Tax deductions The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Tax deductions   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Tax deductions The cover page (write the other parent's social security number on this page). Tax deductions The pages that include all of the information identified in items (1) through (3) above. Tax deductions The signature page with the other parent's signature and the date of the agreement. Tax deductions Post-2008 divorce decree or separation agreement. Tax deductions   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Tax deductions The custodial parent must sign either a Form 8332 or a similar statement. Tax deductions The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Tax deductions The noncustodial parent must attach a copy to his or her return. Tax deductions The form or statement must release the custodial parent's claim to the child without any conditions. Tax deductions For example, the release must not depend on the noncustodial parent paying support. Tax deductions    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Tax deductions Revocation of release of claim to an exemption. Tax deductions   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Tax deductions In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Tax deductions The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Tax deductions Remarried parent. Tax deductions   If you remarry, the support provided by your new spouse is treated as provided by you. Tax deductions Child support under pre-1985 agreement. Tax deductions   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Tax deductions Example. Tax deductions Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Tax deductions This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Tax deductions Parents who never married. Tax deductions   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Tax deductions Alimony. Tax deductions   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Tax deductions Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Tax deductions This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Tax deductions If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Tax deductions Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Tax deductions (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Tax deductions Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Tax deductions The exemption for the child. Tax deductions The child tax credit. Tax deductions Head of household filing status. Tax deductions The credit for child and dependent care expenses. Tax deductions The exclusion from income for dependent care benefits. Tax deductions The earned income credit. Tax deductions The other person cannot take any of these benefits based on this qualifying child. Tax deductions In other words, you and the other person cannot agree to divide these tax benefits between you. Tax deductions The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Tax deductions Tiebreaker rules. Tax deductions   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Tax deductions If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax deductions If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Tax deductions If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Tax deductions If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Tax deductions If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Tax deductions If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Tax deductions   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Tax deductions Example 1—separated parents. Tax deductions You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Tax deductions In August and September, your son lived with you. Tax deductions For the rest of the year, your son lived with your husband, the boy's father. Tax deductions Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Tax deductions At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Tax deductions You and your husband will file separate returns. Tax deductions Your husband agrees to let you treat your son as a qualifying child. Tax deductions This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Tax deductions However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Tax deductions And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Tax deductions Example 2—separated parents claim same child. Tax deductions The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Tax deductions In this case, only your husband will be allowed to treat your son as a qualifying child. Tax deductions This is because, during 2013, the boy lived with him longer than with you. Tax deductions If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Tax deductions In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Tax deductions And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Tax deductions Applying this special rule to divorced or separated parents (or parents who live apart). Tax deductions   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Tax deductions However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Tax deductions Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Tax deductions If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Tax deductions Example 1. Tax deductions You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax deductions Your AGI is $10,000. Tax deductions Your mother's AGI is $25,000. Tax deductions Your son's father does not live with you or your son. Tax deductions Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Tax deductions Because of this, you cannot claim an exemption or the child tax credit for your son. Tax deductions However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Tax deductions You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax deductions (Note: The support test does not apply for the earned income credit. Tax deductions ) However, you agree to let your mother claim your son. Tax deductions This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Tax deductions (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Tax deductions ) Example 2. Tax deductions The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Tax deductions Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax deductions Example 3. Tax deductions The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Tax deductions Your mother also claims him as a qualifying child for head of household filing status. Tax deductions You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Tax deductions The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Tax deductions Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Tax deductions These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Tax deductions If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Tax deductions If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Tax deductions Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax deductions It does not include voluntary payments that are not made under a divorce or separation instrument. Tax deductions Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax deductions Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Tax deductions To be alimony, a payment must meet certain requirements. Tax deductions There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax deductions The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Tax deductions See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Tax deductions Spouse or former spouse. Tax deductions   Unless otherwise stated, the term “spouse” includes former spouse. Tax deductions Divorce or separation instrument. Tax deductions   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Tax deductions This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Tax deductions Invalid decree. Tax deductions   Payments under a divorce decree can be alimony even if the decree's validity is in question. Tax deductions A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Tax deductions Amended instrument. Tax deductions   An amendment to a divorce decree may change the nature of your payments. Tax deductions Amendments are not ordinarily retroactive for federal tax purposes. Tax deductions However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Tax deductions Example 1. Tax deductions A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Tax deductions This change also is effective retroactively for federal tax purposes. Tax deductions Example 2. Tax deductions Your original divorce decree did not fix any part of the payment as child support. Tax deductions To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Tax deductions The amended order is effective retroactively for federal tax purposes. Tax deductions Deducting alimony paid. Tax deductions   You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax deductions You must file Form 1040. Tax deductions You cannot use Form 1040A, 1040EZ, or 1040NR. Tax deductions Enter the amount of alimony you paid on Form 1040, line 31a. Tax deductions In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Tax deductions If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax deductions Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax deductions Enter your total payments on line 31a. Tax deductions If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Tax deductions Reporting alimony received. Tax deductions   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Tax deductions You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Tax deductions    You must give the person who paid the alimony your SSN or ITIN. Tax deductions If you do not, you may have to pay a $50 penalty. Tax deductions Withholding on nonresident aliens. Tax deductions   If you are a U. Tax deductions S. Tax deductions citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Tax deductions However, many tax treaties provide for an exemption from withholding for alimony payments. Tax deductions For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Tax deductions General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Tax deductions Payments not alimony. Tax deductions   Not all payments under a divorce or separation instrument are alimony. Tax deductions Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Tax deductions Example. Tax deductions Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Tax deductions Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Tax deductions Neither is the value of your spouse's use of the home. Tax deductions If they otherwise qualify, you can deduct the payments for utilities as alimony. Tax deductions Your spouse must report them as income. Tax deductions If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Tax deductions However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Tax deductions If you owned the home jointly with your spouse, see Table 4. Tax deductions For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax deductions Child support. Tax deductions   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Tax deductions If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Tax deductions irs. Tax deductions gov/formspubs. Tax deductions Underpayment. Tax deductions   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Tax deductions Example. Tax deductions Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Tax deductions If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Tax deductions If you pay only $3,600 during the year, $2,400 is child support. Tax deductions You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Tax deductions Payments to a third party. Tax deductions   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Tax deductions These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax deductions ), taxes, tuition, etc. Tax deductions The payments are treated as received by your spouse and then paid to the third party. Tax deductions Example 1. Tax deductions Under your divorce decree, you must pay your former spouse's medical and dental expenses. Tax deductions If the payments otherwise qualify, you can deduct them as alimony on your return. Tax deductions Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Tax deductions Example 2. Tax deductions Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Tax deductions If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Tax deductions If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Tax deductions However, if you owned the home, see the example under Payments not alimony , earlier. Tax deductions If you owned the home jointly with your spouse, see Table 4. Tax deductions Life insurance premiums. Tax deductions   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Tax deductions Payments for jointly-owned home. Tax deductions   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Tax deductions See Table 4. Tax deductions   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Tax deductions If you owned the home, see the example under Payments not alimony , earlier. Tax deductions Table 4. Tax deductions Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Tax deductions IF you must pay all of the . Tax deductions . Tax deductions . Tax deductions AND your home is . Tax deductions . Tax deductions . Tax deductions THEN you can deduct and your spouse (or former spouse) must include as alimony . Tax deductions . Tax deductions . Tax deductions AND you can claim as an itemized deduction . Tax deductions . Tax deductions . Tax deductions   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Tax deductions 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Tax deductions     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Tax deductions 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Tax deductions  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Tax deductions Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax deductions Exception for instruments executed before 1985. Tax deductions   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax deductions A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax deductions A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Tax deductions   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Tax deductions irs. Tax deductions gov/formspubs. Tax deductions Example 1. Tax deductions In November 1984, you and your former spouse executed a written separation agreement. Tax deductions In February 1985, a decree of divorce was substituted for the written separation agreement. Tax deductions The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax deductions The decree of divorce is treated as executed before 1985. Tax deductions Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax deductions Example 2. Tax deductions The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax deductions In this example, the decree of divorce is not treated as executed before 1985. Tax deductions The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax deductions Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Tax deductions The payment is in cash. Tax deductions The instrument does not designate the payment as not alimony. Tax deductions The spouses are not members of the same household at the time the payments are made. Tax deductions This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Tax deductions There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax deductions The payment is not treated as child support. Tax deductions Each of these requirements is discussed next. Tax deductions Cash payment requirement. Tax deductions   Only cash payments, including checks and money orders, qualify as alimony. Tax deductions The following do not qualify as alimony. Tax deductions Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax deductions Execution of a debt instrument by the payer. Tax deductions The use of the payer's property. Tax deductions Payments to a third party. Tax deductions   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax deductions See Payments to a third party under General Rules, earlier. Tax deductions   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Tax deductions The payments are in lieu of payments of alimony directly to your spouse. Tax deductions The written request states that both spouses intend the payments to be treated as alimony. Tax deductions You receive the written request from your spouse before you file your return for the year you made the payments. Tax deductions Payments designated as not alimony. Tax deductions   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax deductions You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Tax deductions For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Tax deductions If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax deductions   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Tax deductions The copy must be attached each year the designation applies. Tax deductions Spouses cannot be members of the same household. Tax deductions   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Tax deductions A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax deductions   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Tax deductions Exception. Tax deductions   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Tax deductions Liability for payments after death of recipient spouse. Tax deductions   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Tax deductions If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax deductions   The divorce or separation instrument does not have to expressly state that the payments cease upon the