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Website Can I Efile Past Year Tax Returns

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Website Can I Efile Past Year Tax Returns

Website can i efile past year tax returns 2. Website can i efile past year tax returns   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Website can i efile past year tax returns Divorce and remarriage. Website can i efile past year tax returns Annulled marriages. Website can i efile past year tax returns Head of household or qualifying widow(er) with dependent child. Website can i efile past year tax returns Considered married. Website can i efile past year tax returns Same-sex marriage. Website can i efile past year tax returns Spouse died during the year. Website can i efile past year tax returns Married persons living apart. Website can i efile past year tax returns Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Website can i efile past year tax returns  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Website can i efile past year tax returns See Same-sex marriage under Marital Status, later. Website can i efile past year tax returns Introduction This chapter helps you determine which filing status to use. Website can i efile past year tax returns There are five filing statuses. Website can i efile past year tax returns Single. Website can i efile past year tax returns Married Filing Jointly. Website can i efile past year tax returns Married Filing Separately. Website can i efile past year tax returns Head of Household. Website can i efile past year tax returns Qualifying Widow(er) With Dependent Child. Website can i efile past year tax returns If more than one filing status applies to you, choose the one that will give you the lowest tax. Website can i efile past year tax returns You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Website can i efile past year tax returns You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Website can i efile past year tax returns Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Website can i efile past year tax returns S. Website can i efile past year tax returns Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Website can i efile past year tax returns Unmarried persons. Website can i efile past year tax returns   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Website can i efile past year tax returns State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Website can i efile past year tax returns Divorced persons. Website can i efile past year tax returns   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Website can i efile past year tax returns Divorce and remarriage. Website can i efile past year tax returns   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Website can i efile past year tax returns Annulled marriages. Website can i efile past year tax returns    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Website can i efile past year tax returns You must file Form 1040X, Amended U. Website can i efile past year tax returns S. Website can i efile past year tax returns Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Website can i efile past year tax returns Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Website can i efile past year tax returns If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Website can i efile past year tax returns However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Website can i efile past year tax returns Head of household or qualifying widow(er) with dependent child. Website can i efile past year tax returns   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Website can i efile past year tax returns See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Website can i efile past year tax returns Married persons. Website can i efile past year tax returns   If you are considered married, you and your spouse can file a joint return or separate returns. Website can i efile past year tax returns Considered married. Website can i efile past year tax returns   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Website can i efile past year tax returns You are married and living together as a married couple. Website can i efile past year tax returns You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Website can i efile past year tax returns You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Website can i efile past year tax returns You are separated under an interlocutory (not final) decree of divorce. Website can i efile past year tax returns Same-sex marriage. Website can i efile past year tax returns   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. Website can i efile past year tax returns 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. Website can i efile past year tax returns 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. Website can i efile past year tax returns For more details, see Publication 501. Website can i efile past year tax returns Spouse died during the year. Website can i efile past year tax returns   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Website can i efile past year tax returns   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Website can i efile past year tax returns For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Website can i efile past year tax returns   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Website can i efile past year tax returns Your deceased spouse's filing status is married filing separately for that year. Website can i efile past year tax returns Married persons living apart. Website can i efile past year tax returns   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Website can i efile past year tax returns If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Website can i efile past year tax returns Also, your tax may be lower, and you may be able to claim the earned income credit. Website can i efile past year tax returns See Head of Household , later. Website can i efile past year tax returns Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Website can i efile past year tax returns To determine your marital status, see Marital Status , earlier. Website can i efile past year tax returns Widow(er). Website can i efile past year tax returns   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Website can i efile past year tax returns You may, however, be able to use another filing status that will give you a lower tax. Website can i efile past year tax returns See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Website can i efile past year tax returns How to file. Website can i efile past year tax returns   You can file Form 1040. Website can i efile past year tax returns If you have taxable income of less than $100,000, you may be able to file Form 1040A. Website can i efile past year tax returns If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Website can i efile past year tax returns If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Website can i efile past year tax returns Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Website can i efile past year tax returns Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Website can i efile past year tax returns On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Website can i efile past year tax returns You can file a joint return even if one of you had no income or deductions. Website can i efile past year tax returns If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Website can i efile past year tax returns Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Website can i efile past year tax returns If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Website can i efile past year tax returns You can choose the method that gives the two of you the lower combined tax. Website can i efile past year tax returns How to file. Website can i efile past year tax returns   If you file as married filing jointly, you can use Form 1040. Website can i efile past year tax returns If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Website can i efile past year tax returns If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Website can i efile past year tax returns If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Website can i efile past year tax returns Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Website can i efile past year tax returns Spouse died. Website can i efile past year tax returns   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Website can i efile past year tax returns See Spouse died during the year under Marital Status, earlier, for more information. Website can i efile past year tax returns   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Website can i efile past year tax returns Divorced persons. Website can i efile past year tax returns   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Website can i efile past year tax returns Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Website can i efile past year tax returns Accounting period. Website can i efile past year tax returns   Both of you must use the same accounting period, but you can use different accounting methods. Website can i efile past year tax returns See Accounting Periods and Accounting Methods in chapter 1. Website can i efile past year tax returns Joint responsibility. Website can i efile past year tax returns   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Website can i efile past year tax returns This means that if one spouse does not pay the tax due, the other may have to. Website can i efile past year tax returns Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Website can i efile past year tax returns One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Website can i efile past year tax returns You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Website can i efile past year tax returns Divorced taxpayer. Website can i efile past year tax returns   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Website can i efile past year tax returns This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Website can i efile past year tax returns Relief from joint responsibility. Website can i efile past year tax returns   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Website can i efile past year tax returns You can ask for relief no matter how small the liability. Website can i efile past year tax returns   There are three types of relief available. Website can i efile past year tax returns Innocent spouse relief. Website can i efile past year tax returns Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Website can i efile past year tax returns Equitable relief. Website can i efile past year tax returns    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Website can i efile past year tax returns Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Website can i efile past year tax returns Signing a joint return. Website can i efile past year tax returns   For a return to be considered a joint return, both spouses generally must sign the return. Website can i efile past year tax returns Spouse died before signing. Website can i efile past year tax returns   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Website can i efile past year tax returns If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Website can i efile past year tax returns Spouse away from home. Website can i efile past year tax returns   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Website can i efile past year tax returns Injury or disease prevents signing. Website can i efile past year tax returns   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Website can i efile past year tax returns ” Be sure to also sign in the space provided for your signature. Website can i efile past year tax returns Attach a dated statement, signed by you, to the return. Website can i efile past year tax returns The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Website can i efile past year tax returns Signing as guardian of spouse. Website can i efile past year tax returns   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Website can i efile past year tax returns Spouse in combat zone. Website can i efile past year tax returns   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Website can i efile past year tax returns Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Website can i efile past year tax returns For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Website can i efile past year tax returns Other reasons spouse cannot sign. Website can i efile past year tax returns    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Website can i efile past year tax returns Attach the power of attorney (or a copy of it) to your tax return. Website can i efile past year tax returns You can use Form 2848, Power of Attorney and Declaration of Representative. Website can i efile past year tax returns Nonresident alien or dual-status alien. Website can i efile past year tax returns   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Website can i efile past year tax returns However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Website can i efile past year tax returns S. Website can i efile past year tax returns citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Website can i efile past year tax returns If you do file a joint return, you and your spouse are both treated as U. Website can i efile past year tax returns S. Website can i efile past year tax returns residents for the entire tax year. Website can i efile past year tax returns See chapter 1 of Publication 519. Website can i efile past year tax returns Married Filing Separately You can choose married filing separately as your filing status if you are married. Website can i efile past year tax returns This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Website can i efile past year tax returns If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Website can i efile past year tax returns You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Website can i efile past year tax returns This can apply to you even if you are not divorced or legally separated. Website can i efile past year tax returns If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Website can i efile past year tax returns The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Website can i efile past year tax returns See Head of Household , later, for more information. Website can i efile past year tax returns You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Website can i efile past year tax returns However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Website can i efile past year tax returns This way you can make sure you are using the filing status that results in the lowest combined tax. Website can i efile past year tax returns When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Website can i efile past year tax returns How to file. Website can i efile past year tax returns   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Website can i efile past year tax returns You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Website can i efile past year tax returns You can file Form 1040. Website can i efile past year tax returns If your taxable income is less than $100,000, you may be able to file Form 1040A. Website can i efile past year tax returns Select this filing status by checking the box on line 3 of either form. Website can i efile past year tax returns Enter your spouse's full name and SSN or ITIN in the spaces provided. Website can i efile past year tax returns If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Website can i efile past year tax returns Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Website can i efile past year tax returns Special Rules If you choose married filing separately as your filing status, the following special rules apply. Website can i efile past year tax returns Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Website can i efile past year tax returns   Your tax rate generally is higher than on a joint return. Website can i efile past year tax returns Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Website can i efile past year tax returns You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Website can i efile past year tax returns If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Website can i efile past year tax returns For more information about these expenses, the credit, and the exclusion, see chapter 32. Website can i efile past year tax returns You cannot take the earned income credit. Website can i efile past year tax returns You cannot take the exclusion or credit for adoption expenses in most cases. Website can i efile past year tax returns You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Website can i efile past year tax returns You cannot exclude any interest income from qualified U. Website can i efile past year tax returns S. Website can i efile past year tax returns savings bonds you used for higher education expenses. Website can i efile past year tax returns If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Website can i efile past year tax returns The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Website can i efile past year tax returns Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Website can i efile past year tax returns If your spouse itemizes deductions, you cannot claim the standard deduction. Website can i efile past year tax returns If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Website can i efile past year tax returns Adjusted gross income (AGI) limits. Website can i efile past year tax returns   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Website can i efile past year tax returns Individual retirement arrangements (IRAs). Website can i efile past year tax returns   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Website can i efile past year tax returns Your deduction is reduced or eliminated if your income is more than a certain amount. Website can i efile past year tax returns This amount is much lower for married individuals who file separately and lived together at any time during the year. Website can i efile past year tax returns For more information, see How Much Can You Deduct in chapter 17. Website can i efile past year tax returns Rental activity losses. Website can i efile past year tax returns   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Website can i efile past year tax returns This is called a special allowance. Website can i efile past year tax returns However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Website can i efile past year tax returns Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Website can i efile past year tax returns See Limits on Rental Losses in chapter 9. Website can i efile past year tax returns Community property states. Website can i efile past year tax returns   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Website can i efile past year tax returns See Publication 555. Website can i efile past year tax returns Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Website can i efile past year tax returns You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Website can i efile past year tax returns This does not include any extensions. Website can i efile past year tax returns A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Website can i efile past year tax returns Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Website can i efile past year tax returns Exception. Website can i efile past year tax returns   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Website can i efile past year tax returns The personal representative has 1 year from the due date of the return (including extensions) to make the change. Website can i efile past year tax returns See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Website can i efile past year tax returns Head of Household You may be able to file as head of household if you meet all the following requirements. Website can i efile past year tax returns You are unmarried or “considered unmarried” on the last day of the year. Website can i efile past year tax returns See Marital Status , earlier, and Considered Unmarried , later. Website can i efile past year tax returns You paid more than half the cost of keeping up a home for the year. Website can i efile past year tax returns A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Website can i efile past year tax returns However, if the qualifying person is your dependent parent, he or she does not have to live with you. Website can i efile past year tax returns See Special rule for parent , later, under Qualifying Person. Website can i efile past year tax returns If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Website can i efile past year tax returns You will also receive a higher standard deduction than if you file as single or married filing separately. Website can i efile past year tax returns Kidnapped child. Website can i efile past year tax returns   A child may qualify you to file as head of household even if the child has been kidnapped. Website can i efile past year tax returns For more information, see Publication 501. Website can i efile past year tax returns How to file. Website can i efile past year tax returns   If you file as head of household, you can use Form 1040. Website can i efile past year tax returns If your taxable income is less than $100,000, you may be able to file Form 1040A. Website can i efile past year tax returns Indicate your choice of this filing status by checking the box on line 4 of either form. Website can i efile past year tax returns Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Website can i efile past year tax returns Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Website can i efile past year tax returns You are considered unmarried on the last day of the tax year if you meet all the following tests. Website can i efile past year tax returns You file a separate return (defined earlier under Joint Return After Separate Returns ). Website can i efile past year tax returns You paid more than half the cost of keeping up your home for the tax year. Website can i efile past year tax returns Your spouse did not live in your home during the last 6 months of the tax year. Website can i efile past year tax returns Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Website can i efile past year tax returns See Temporary absences , under Qualifying Person, later. Website can i efile past year tax returns Your home was the main home of your child, stepchild, or foster child for more than half the year. Website can i efile past year tax returns (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Website can i efile past year tax returns ) You must be able to claim an exemption for the child. Website can i efile past year tax returns However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Website can i efile past year tax returns The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Website can i efile past year tax returns If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Website can i efile past year tax returns See Publication 555 for more information. Website can i efile past year tax returns Nonresident alien spouse. Website can i efile past year tax returns   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Website can i efile past year tax returns However, your spouse is not a qualifying person for head of household purposes. Website can i efile past year tax returns You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Website can i efile past year tax returns Choice to treat spouse as resident. Website can i efile past year tax returns   You are considered married if you choose to treat your spouse as a resident alien. Website can i efile past year tax returns See Publication 519. Website can i efile past year tax returns Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Website can i efile past year tax returns You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Website can i efile past year tax returns Worksheet 2-1. Website can i efile past year tax returns Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Website can i efile past year tax returns Costs you include. Website can i efile past year tax returns   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Website can i efile past year tax returns   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Website can i efile past year tax returns However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Website can i efile past year tax returns Costs you do not include. Website can i efile past year tax returns   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Website can i efile past year tax returns Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Website can i efile past year tax returns Qualifying Person See Table 2-1 to see who is a qualifying person. Website can i efile past year tax returns Any person not described in Table 2-1 is not a qualifying person. Website can i efile past year tax returns Table 2-1. Website can i efile past year tax returns Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Website can i efile past year tax returns See the text of this chapter for the other requirements you must meet to claim head of household filing status. Website can i efile past year tax returns IF the person is your . Website can i efile past year tax returns . Website can i efile past year tax returns . Website can i efile past year tax returns   AND . Website can i efile past year tax returns . Website can i efile past year tax returns . Website can i efile past year tax returns   THEN that person is . Website can i efile past year tax returns . Website can i efile past year tax returns . Website can i efile past year tax returns 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. Website can i efile past year tax returns   he or she is married and you can claim an exemption for him or her   a qualifying person. Website can i efile past year tax returns   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Website can i efile past year tax returns 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Website can i efile past year tax returns 6   you cannot claim an exemption for him or her   not a qualifying person. Website can i efile past year tax returns qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Website can i efile past year tax returns   he or she did not live with you more than half the year   not a qualifying person. Website can i efile past year tax returns   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Website can i efile past year tax returns   you cannot claim an exemption for him or her   not a qualifying person. Website can i efile past year tax returns 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Website can i efile past year tax returns 2The term “qualifying child” is defined in chapter 3. Website can i efile past year tax returns Note. Website can i efile past year tax returns If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Website can i efile past year tax returns If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Website can i efile past year tax returns 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Website can i efile past year tax returns 4The term “ qualifying relative ” is defined in chapter 3. Website can i efile past year tax returns 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Website can i efile past year tax returns See Multiple Support Agreement in chapter 3. Website can i efile past year tax returns 6See Special rule for parent . Website can i efile past year tax returns Example 1—child. Website can i efile past year tax returns Your unmarried son lived with you all year and was 18 years old at the end of the year. Website can i efile past year tax returns He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Website can i efile past year tax returns As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Website can i efile past year tax returns Example 2—child who is not qualifying person. Website can i efile past year tax returns The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Website can i efile past year tax returns Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Website can i efile past year tax returns Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Website can i efile past year tax returns As a result, he is not your qualifying person for head of household purposes. Website can i efile past year tax returns Example 3—girlfriend. Website can i efile past year tax returns Your girlfriend lived with you all year. Website can i efile past year tax returns Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Website can i efile past year tax returns See Table 2-1. Website can i efile past year tax returns Example 4—girlfriend's child. Website can i efile past year tax returns The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Website can i efile past year tax returns He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Website can i efile past year tax returns As a result, he is not your qualifying person for head of household purposes. Website can i efile past year tax returns Home of qualifying person. Website can i efile past year tax returns   Generally, the qualifying person must live with you for more than half of the year. Website can i efile past year tax returns Special rule for parent. Website can i efile past year tax returns   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. Website can i efile past year tax returns However, you must be able to claim an exemption for your father or mother. Website can i efile past year tax returns 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. Website can i efile past year tax returns   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. Website can i efile past year tax returns Death or birth. Website can i efile past year tax returns   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Website can i efile past year tax returns If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Website can i efile past year tax returns If the individual is anyone else, see Publication 501. Website can i efile past year tax returns Temporary absences. Website can i efile past year tax returns   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. Website can i efile past year tax returns It must be reasonable to assume the absent person will return to the home after the temporary absence. Website can i efile past year tax returns You must continue to keep up the home during the absence. Website can i efile past year tax returns Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Website can i efile past year tax returns The year of death is the last year for which you can file jointly with your deceased spouse. Website can i efile past year tax returns See Married Filing Jointly , earlier. Website can i efile past year tax returns You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Website can i efile past year tax returns For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Website can i efile past year tax returns This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Website can i efile past year tax returns It does not entitle you to file a joint return. Website can i efile past year tax returns How to file. Website can i efile past year tax returns   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Website can i efile past year tax returns If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Website can i efile past year tax returns Check the box on line 5 of either form. Website can i efile past year tax returns Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Website can i efile past year tax returns Eligibility rules. Website can i efile past year tax returns   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Website can i efile past year tax returns You were entitled to file a joint return with your spouse for the year your spouse died. Website can i efile past year tax returns It does not matter whether you actually filed a joint return. Website can i efile past year tax returns Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Website can i efile past year tax returns You have a child or stepchild for whom you can claim an exemption. Website can i efile past year tax returns This does not include a foster child. Website can i efile past year tax returns This child lived in your home all year, except for temporary absences. Website can i efile past year tax returns See Temporary absences , earlier, under Head of Household. Website can i efile past year tax returns There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Website can i efile past year tax returns You paid more than half the cost of keeping up a home for the year. Website can i efile past year tax returns See Keeping Up a Home , earlier, under Head of Household. Website can i efile past year tax returns Example. Website can i efile past year tax returns John's wife died in 2011. Website can i efile past year tax returns John has not remarried. Website can i efile past year tax returns During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Website can i efile past year tax returns For 2011 he was entitled to file a joint return for himself and his deceased wife. Website can i efile past year tax returns For 2012 and 2013, he can file as qualifying widower with a dependent child. Website can i efile past year tax returns After 2013 he can file as head of household if he qualifies. Website can i efile past year tax returns Death or birth. Website can i efile past year tax returns    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Website can i efile past year tax returns You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Website can i efile past year tax returns Kidnapped child. Website can i efile past year tax returns   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Website can i efile past year tax returns See Publication 501. Website can i efile past year tax returns    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Website can i efile past year tax returns Prev  Up  Next   Home   More Online Publications
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Understanding Your CP104 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days from the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • Make your payment by your due date.
  • If you can’t pay the amount you owe, go to the payments page to find out more about your payment options.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days from the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Go to the payments page to find out more about your payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • 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 Website Can I Efile Past Year Tax Returns

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