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Where can i file my state taxes only 3. Where can i file my state taxes only   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Where can i file my state taxes only Taxpayer identification numbers for aliens. Where can i file my state taxes only Taxpayer identification numbers for adoptees. Where can i file my state taxes only What's New Exemption amount. Where can i file my state taxes only  The amount you can deduct for each exemption has increased. Where can i file my state taxes only It was $3,800 for 2012. Where can i file my state taxes only It is $3,900 for 2013. Where can i file my state taxes only Exemption phaseout. Where can i file my state taxes only  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Where can i file my state taxes only For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Where can i file my state taxes only See Phaseout of Exemptions , later. Where can i file my state taxes only Introduction This chapter discusses the following topics. Where can i file my state taxes only Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Where can i file my state taxes only Exemptions for dependents — You generally can take an exemption for each of your dependents. Where can i file my state taxes only A dependent is your qualifying child or qualifying relative. Where can i file my state taxes only If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Where can i file my state taxes only Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Where can i file my state taxes only Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Where can i file my state taxes only Deduction. Where can i file my state taxes only   Exemptions reduce your taxable income. Where can i file my state taxes only You can deduct $3,900 for each exemption you claim in 2013. Where can i file my state taxes only But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Where can i file my state taxes only See Phaseout of Exemptions , later. Where can i file my state taxes only How to claim exemptions. Where can i file my state taxes only    How you claim an exemption on your tax return depends on which form you file. Where can i file my state taxes only    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Where can i file my state taxes only    If you file Form 1040A, complete lines 6a through 6d. Where can i file my state taxes only The total number of exemptions you can claim is the total in the box on line 6d. Where can i file my state taxes only Also complete line 26. Where can i file my state taxes only   If you file Form 1040, complete lines 6a through 6d. Where can i file my state taxes only The total number of exemptions you can claim is the total in the box on line 6d. Where can i file my state taxes only Also complete line 42. Where can i file my state taxes only Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Where can i file my state taxes only While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Where can i file my state taxes only Personal Exemptions You are generally allowed one exemption for yourself. Where can i file my state taxes only If you are married, you may be allowed one exemption for your spouse. Where can i file my state taxes only These are called personal exemptions. Where can i file my state taxes only Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Where can i file my state taxes only If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Where can i file my state taxes only Your Spouse's Exemption Your spouse is never considered your dependent. Where can i file my state taxes only Joint return. Where can i file my state taxes only   On a joint return you can claim one exemption for yourself and one for your spouse. Where can i file my state taxes only Separate return. Where can i file my state taxes only   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Where can i file my state taxes only This is true even if the other taxpayer does not actually claim your spouse as a dependent. Where can i file my state taxes only You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Where can i file my state taxes only S. Where can i file my state taxes only tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Where can i file my state taxes only Death of spouse. Where can i file my state taxes only   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Where can i file my state taxes only If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Where can i file my state taxes only   If you remarried during the year, you cannot take an exemption for your deceased spouse. Where can i file my state taxes only   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Where can i file my state taxes only If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Where can i file my state taxes only Divorced or separated spouse. Where can i file my state taxes only   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Where can i file my state taxes only This rule applies even if you provided all of your former spouse's support. Where can i file my state taxes only Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Where can i file my state taxes only You can claim an exemption for a dependent even if your dependent files a return. Where can i file my state taxes only The term “dependent” means: A qualifying child, or A qualifying relative. Where can i file my state taxes only The terms “ qualifying child ” and “ qualifying relative ” are defined later. Where can i file my state taxes only You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Where can i file my state taxes only Dependent taxpayer test. Where can i file my state taxes only Joint return test. Where can i file my state taxes only Citizen or resident test. Where can i file my state taxes only These three tests are explained in detail later. Where can i file my state taxes only All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Where can i file my state taxes only Table 3-1. Where can i file my state taxes only Overview of the Rules for Claiming an Exemption for a Dependent Caution. Where can i file my state taxes only This table is only an overview of the rules. Where can i file my state taxes only For details, see the rest of this chapter. Where can i file my state taxes only You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Where can i file my state taxes only   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Where can i file my state taxes only   You cannot claim a person as a dependent unless that person is a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen, U. Where can i file my state taxes only S. Where can i file my state taxes only resident alien, U. Where can i file my state taxes only S. Where can i file my state taxes only national, or a resident of Canada or Mexico. Where can i file my state taxes only 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Where can i file my state taxes only   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Where can i file my state taxes only   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. Where can i file my state taxes only   The child must have lived with you for more than half of the year. Where can i file my state taxes only 2  The child must not have provided more than half of his or her own support for the year. Where can i file my state taxes only   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Where can i file my state taxes only  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. Where can i file my state taxes only See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Where can i file my state taxes only   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Where can i file my state taxes only   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Where can i file my state taxes only   The person's gross income for the year must be less than $3,900. Where can i file my state taxes only 3  You must provide more than half of the person's total support for the year. Where can i file my state taxes only 4  1There is an exception for certain adopted children. Where can i file my state taxes only 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Where can i file my state taxes only 3There is an exception if the person is disabled and has income from a sheltered workshop. Where can i file my state taxes only 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Where can i file my state taxes only Dependent not allowed a personal exemption. Where can i file my state taxes only If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Where can i file my state taxes only This is true even if you do not claim the dependent's exemption on your return. Where can i file my state taxes only It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Where can i file my state taxes only Housekeepers, maids, or servants. Where can i file my state taxes only   If these people work for you, you cannot claim exemptions for them. Where can i file my state taxes only Child tax credit. Where can i file my state taxes only   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. Where can i file my state taxes only For more information, see chapter 34. Where can i file my state taxes only Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Where can i file my state taxes only Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Where can i file my state taxes only If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Where can i file my state taxes only Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Where can i file my state taxes only Exception. Where can i file my state taxes only   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Where can i file my state taxes only Example 1—child files joint return. Where can i file my state taxes only You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Where can i file my state taxes only He earned $25,000 for the year. Where can i file my state taxes only The couple files a joint return. Where can i file my state taxes only You cannot take an exemption for your daughter. Where can i file my state taxes only Example 2—child files joint return only as claim for refund of withheld tax. Where can i file my state taxes only Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Where can i file my state taxes only Neither is required to file a tax return. Where can i file my state taxes only They do not have a child. Where can i file my state taxes only Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Where can i file my state taxes only The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Where can i file my state taxes only You can claim exemptions for each of them if all the other tests to do so are met. Where can i file my state taxes only Example 3—child files joint return to claim American opportunity credit. Where can i file my state taxes only The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Where can i file my state taxes only He and his wife are not required to file a tax return. Where can i file my state taxes only However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Where can i file my state taxes only Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Where can i file my state taxes only The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Where can i file my state taxes only Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen, U. Where can i file my state taxes only S. Where can i file my state taxes only resident alien, U. Where can i file my state taxes only S. Where can i file my state taxes only national, or a resident of Canada or Mexico. Where can i file my state taxes only However, there is an exception for certain adopted children, as explained next. Where can i file my state taxes only Exception for adopted child. Where can i file my state taxes only   If you are a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen or U. Where can i file my state taxes only S. Where can i file my state taxes only national who has legally adopted a child who is not a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen, U. Where can i file my state taxes only S. Where can i file my state taxes only resident alien, or U. Where can i file my state taxes only S. Where can i file my state taxes only national, this test is met if the child lived with you as a member of your household all year. Where can i file my state taxes only This exception also applies if the child was lawfully placed with you for legal adoption. Where can i file my state taxes only Child's place of residence. Where can i file my state taxes only   Children usually are citizens or residents of the country of their parents. Where can i file my state taxes only   If you were a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen when your child was born, the child may be a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Where can i file my state taxes only Foreign students' place of residence. Where can i file my state taxes only   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Where can i file my state taxes only S. Where can i file my state taxes only residents and do not meet this test. Where can i file my state taxes only You cannot claim an exemption for them. Where can i file my state taxes only However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Where can i file my state taxes only See Expenses Paid for Student Living With You in chapter 24. Where can i file my state taxes only U. Where can i file my state taxes only S. Where can i file my state taxes only national. Where can i file my state taxes only   A U. Where can i file my state taxes only S. Where can i file my state taxes only national is an individual who, although not a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen, owes his or her allegiance to the United States. Where can i file my state taxes only U. Where can i file my state taxes only S. Where can i file my state taxes only nationals include American Samoans and Northern Mariana Islanders who chose to become U. Where can i file my state taxes only S. Where can i file my state taxes only nationals instead of U. Where can i file my state taxes only S. Where can i file my state taxes only citizens. Where can i file my state taxes only Qualifying Child Five tests must be met for a child to be your qualifying child. Where can i file my state taxes only The five tests are: Relationship, Age, Residency, Support, and Joint return. Where can i file my state taxes only These tests are explained next. Where can i file my state taxes only If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Where can i file my state taxes only See Special Rule for Qualifying Child of More Than One Person, later. Where can i file my state taxes only Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Where can i file my state taxes only Adopted child. Where can i file my state taxes only   An adopted child is always treated as your own child. Where can i file my state taxes only The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Where can i file my state taxes only Foster child. Where can i file my state taxes only   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Where can i file my state taxes only Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Where can i file my state taxes only Example. Where can i file my state taxes only Your son turned 19 on December 10. Where can i file my state taxes only Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Where can i file my state taxes only Child must be younger than you or spouse. Where can i file my state taxes only   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Where can i file my state taxes only However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Where can i file my state taxes only Example 1—child not younger than you or spouse. Where can i file my state taxes only Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Where can i file my state taxes only He is not disabled. Where can i file my state taxes only Both you and your spouse are 21 years old, and you file a joint return. Where can i file my state taxes only Your brother is not your qualifying child because he is not younger than you or your spouse. Where can i file my state taxes only Example 2—child younger than your spouse but not younger than you. Where can i file my state taxes only The facts are the same as in Example 1 except your spouse is 25 years old. Where can i file my state taxes only Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Where can i file my state taxes only Student defined. Where can i file my state taxes only   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Where can i file my state taxes only The 5 calendar months do not have to be consecutive. Where can i file my state taxes only Full-time student. Where can i file my state taxes only   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Where can i file my state taxes only School defined. Where can i file my state taxes only   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Where can i file my state taxes only However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Where can i file my state taxes only Vocational high school students. Where can i file my state taxes only   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Where can i file my state taxes only Permanently and totally disabled. Where can i file my state taxes only   Your child is permanently and totally disabled if both of the following apply. Where can i file my state taxes only He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Where can i file my state taxes only A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Where can i file my state taxes only Residency Test To meet this test, your child must have lived with you for more than half the year. Where can i file my state taxes only There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Where can i file my state taxes only Temporary absences. Where can i file my state taxes only   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Where can i file my state taxes only Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Where can i file my state taxes only Death or birth of child. Where can i file my state taxes only   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Where can i file my state taxes only Child born alive. Where can i file my state taxes only   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Where can i file my state taxes only State or local law must treat the child as having been born alive. Where can i file my state taxes only There must be proof of a live birth shown by an official document, such as a birth certificate. Where can i file my state taxes only The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Where can i file my state taxes only Stillborn child. Where can i file my state taxes only   You cannot claim an exemption for a stillborn child. Where can i file my state taxes only Kidnapped child. Where can i file my state taxes only   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Where can i file my state taxes only See Publication 501 for details. Where can i file my state taxes only Children of divorced or separated parents (or parents who live apart). Where can i file my state taxes only   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Where can i file my state taxes only However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Where can i file my state taxes only 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. Where can i file my state taxes only The child received over half of his or her support for the year from the parents. Where can i file my state taxes only The child is in the custody of one or both parents for more than half of the year. Where can i file my state taxes only Either of the following statements is true. Where can i file my state taxes only 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. Where can i file my state taxes only (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Where can i file my state taxes only If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Where can i file my state taxes only ) 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 the year. Where can i file my state taxes only Custodial parent and noncustodial parent. Where can i file my state taxes only   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Where can i file my state taxes only The other parent is the noncustodial parent. Where can i file my state taxes only   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. Where can i file my state taxes only   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). Where can i file my state taxes only Equal number of nights. Where can i file my state taxes only   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 (AGI). Where can i file my state taxes only December 31. Where can i file my state taxes only   The night of December 31 is treated as part of the year in which it begins. Where can i file my state taxes only For example, December 31, 2013, is treated as part of 2013. Where can i file my state taxes only Emancipated child. Where can i file my state taxes only   If a child is emancipated under state law, the child is treated as not living with either parent. Where can i file my state taxes only See Examples 5 and 6. Where can i file my state taxes only Absences. Where can i file my state taxes only   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. Where can i file my state taxes only 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. Where can i file my state taxes only Parent works at night. Where can i file my state taxes only   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. Where can i file my state taxes only On a school day, the child is treated as living at the primary residence registered with the school. Where can i file my state taxes only Example 1—child lived with one parent for a greater number of nights. Where can i file my state taxes only You and your child’s other parent are divorced. Where can i file my state taxes only In 2013, your child lived with you 210 nights and with the other parent 155 nights. Where can i file my state taxes only You are the custodial parent. Where can i file my state taxes only Example 2—child is away at camp. Where can i file my state taxes only In 2013, your daughter lives with each parent for alternate weeks. Where can i file my state taxes only In the summer, she spends 6 weeks at summer camp. Where can i file my state taxes only 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. Where can i file my state taxes only Example 3—child lived same number of nights with each parent. Where can i file my state taxes only Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Where can i file my state taxes only Your AGI is $40,000. Where can i file my state taxes only Your ex-spouse's AGI is $25,000. Where can i file my state taxes only You are treated as your son's custodial parent because you have the higher AGI. Where can i file my state taxes only Example 4—child is at parent’s home but with other parent. Where can i file my state taxes only Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Where can i file my state taxes only You become ill and are hospitalized. Where can i file my state taxes only The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Where can i file my state taxes only Your son is treated as living with you during this 10-day period because he was living in your home. Where can i file my state taxes only Example 5—child emancipated in May. Where can i file my state taxes only When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Where can i file my state taxes only As a result, he is not considered in the custody of his parents for more than half of the year. Where can i file my state taxes only The special rule for children of divorced or separated parents does not apply. Where can i file my state taxes only Example 6—child emancipated in August. Where can i file my state taxes only 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. Where can i file my state taxes only She turns 18 and is emancipated under state law on August 1, 2013. Where can i file my state taxes only 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. Where can i file my state taxes only You are the custodial parent. Where can i file my state taxes only Written declaration. Where can i file my state taxes only    The custodial parent may 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. Where can i file my state taxes only The noncustodial parent must attach a copy of the form or statement to his or her tax return. Where can i file my state taxes only   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. Where can i file my state taxes only Post-1984 and pre-2009 divorce decree or separation agreement. Where can i file my state taxes only   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. Where can i file my state taxes only The decree or agreement must state all three of the following. Where can i file my state taxes only The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Where can i file my state taxes only The custodial parent will not claim the child as a dependent for the year. Where can i file my state taxes only The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Where can i file my state taxes only   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Where can i file my state taxes only The cover page (write the other parent's social security number on this page). Where can i file my state taxes only The pages that include all of the information identified in items (1) through (3) above. Where can i file my state taxes only The signature page with the other parent's signature and the date of the agreement. Where can i file my state taxes only Post-2008 divorce decree or separation agreement. Where can i file my state taxes only   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Where can i file my state taxes only The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Where can i file my state taxes only The form or statement must release the custodial parent's claim to the child without any conditions. Where can i file my state taxes only For example, the release must not depend on the noncustodial parent paying support. Where can i file my state taxes only    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Where can i file my state taxes only Revocation of release of claim to an exemption. Where can i file my state taxes only   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). Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only Remarried parent. Where can i file my state taxes only   If you remarry, the support provided by your new spouse is treated as provided by you. Where can i file my state taxes only Parents who never married. Where can i file my state taxes only   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Where can i file my state taxes only Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Where can i file my state taxes only This test is different from the support test to be a qualifying relative, which is described later. Where can i file my state taxes only However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Where can i file my state taxes only If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Where can i file my state taxes only Worksheet 3-1. Where can i file my state taxes only Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Where can i file my state taxes only Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Where can i file my state taxes only Do not include funds provided by the state; include those amounts on line 23 instead 1. Where can i file my state taxes only     2. Where can i file my state taxes only Enter the amount on line 1 that was used for the person's support 2. Where can i file my state taxes only     3. Where can i file my state taxes only Enter the amount on line 1 that was used for other purposes 3. Where can i file my state taxes only     4. Where can i file my state taxes only Enter the total amount in the person's savings and other accounts at the end of the year 4. Where can i file my state taxes only     5. Where can i file my state taxes only Add lines 2 through 4. Where can i file my state taxes only (This amount should equal line 1. Where can i file my state taxes only ) 5. Where can i file my state taxes only     Expenses for Entire Household (where the person you supported lived)       6. Where can i file my state taxes only Lodging (complete line 6a or 6b):         a. Where can i file my state taxes only Enter the total rent paid 6a. Where can i file my state taxes only       b. Where can i file my state taxes only Enter the fair rental value of the home. Where can i file my state taxes only If the person you supported owned the home,  also include this amount in line 21 6b. Where can i file my state taxes only     7. Where can i file my state taxes only Enter the total food expenses 7. Where can i file my state taxes only     8. Where can i file my state taxes only Enter the total amount of utilities (heat, light, water, etc. Where can i file my state taxes only not included in line 6a or 6b) 8. Where can i file my state taxes only     9. Where can i file my state taxes only Enter the total amount of repairs (not included in line 6a or 6b) 9. Where can i file my state taxes only     10. Where can i file my state taxes only Enter the total of other expenses. Where can i file my state taxes only Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Where can i file my state taxes only     11. Where can i file my state taxes only Add lines 6a through 10. Where can i file my state taxes only These are the total household expenses 11. Where can i file my state taxes only     12. Where can i file my state taxes only Enter total number of persons who lived in the household 12. Where can i file my state taxes only     Expenses for the Person You Supported       13. Where can i file my state taxes only Divide line 11 by line 12. Where can i file my state taxes only This is the person's share of the household expenses 13. Where can i file my state taxes only     14. Where can i file my state taxes only Enter the person's total clothing expenses 14. Where can i file my state taxes only     15. Where can i file my state taxes only Enter the person's total education expenses 15. Where can i file my state taxes only     16. Where can i file my state taxes only Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Where can i file my state taxes only     17. Where can i file my state taxes only Enter the person's total travel and recreation expenses 17. Where can i file my state taxes only     18. Where can i file my state taxes only Enter the total of the person's other expenses 18. Where can i file my state taxes only     19. Where can i file my state taxes only Add lines 13 through 18. Where can i file my state taxes only This is the total cost of the person's support for the year 19. Where can i file my state taxes only     Did the Person Provide More Than Half of His or Her Own Support?       20. Where can i file my state taxes only Multiply line 19 by 50% (. Where can i file my state taxes only 50) 20. Where can i file my state taxes only     21. Where can i file my state taxes only Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Where can i file my state taxes only This is the amount the person provided for his or her own support 21. Where can i file my state taxes only     22. Where can i file my state taxes only Is line 21 more than line 20?   No. Where can i file my state taxes only You meet the support test for this person to be your qualifying child. Where can i file my state taxes only If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Where can i file my state taxes only Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Where can i file my state taxes only    Yes. Where can i file my state taxes only You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Where can i file my state taxes only Stop here. Where can i file my state taxes only        Did You Provide More Than Half?       23. Where can i file my state taxes only Enter the amount others provided for the person's support. Where can i file my state taxes only Include amounts provided by state, local, and other welfare societies or agencies. Where can i file my state taxes only Do not include any amounts included on line 1 23. Where can i file my state taxes only     24. Where can i file my state taxes only Add lines 21 and 23 24. Where can i file my state taxes only     25. Where can i file my state taxes only Subtract line 24 from line 19. Where can i file my state taxes only This is the amount you provided for the person's support 25. Where can i file my state taxes only     26. Where can i file my state taxes only Is line 25 more than line 20?   Yes. Where can i file my state taxes only You meet the support test for this person to be your qualifying relative. Where can i file my state taxes only    No. Where can i file my state taxes only You do not meet the support test for this person to be your qualifying relative. Where can i file my state taxes only You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Where can i file my state taxes only See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Where can i file my state taxes only   Example. Where can i file my state taxes only You provided $4,000 toward your 16-year-old son's support for the year. Where can i file my state taxes only He has a part-time job and provided $6,000 to his own support. Where can i file my state taxes only He provided more than half of his own support for the year. Where can i file my state taxes only He is not your qualifying child. Where can i file my state taxes only Foster care payments and expenses. Where can i file my state taxes only   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Where can i file my state taxes only Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Where can i file my state taxes only   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Where can i file my state taxes only For more information about the deduction for charitable contributions, see chapter 24. Where can i file my state taxes only If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Where can i file my state taxes only   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Where can i file my state taxes only Example 1. Where can i file my state taxes only Lauren, a foster child, lived with Mr. Where can i file my state taxes only and Mrs. Where can i file my state taxes only Smith for the last 3 months of the year. Where can i file my state taxes only The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Where can i file my state taxes only They did not care for her as a trade or business or to benefit the agency that placed her in their home. Where can i file my state taxes only The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Where can i file my state taxes only Example 2. Where can i file my state taxes only You provided $3,000 toward your 10-year-old foster child's support for the year. Where can i file my state taxes only The state government provided $4,000, which is considered support provided by the state, not by the child. Where can i file my state taxes only See Support provided by the state (welfare, food stamps, housing, etc. Where can i file my state taxes only ) , later. Where can i file my state taxes only Your foster child did not provide more than half of her own support for the year. Where can i file my state taxes only Scholarships. Where can i file my state taxes only   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Where can i file my state taxes only Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Where can i file my state taxes only Exception. Where can i file my state taxes only   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Where can i file my state taxes only Example 1—child files joint return. Where can i file my state taxes only You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Where can i file my state taxes only He earned $25,000 for the year. Where can i file my state taxes only The couple files a joint return. Where can i file my state taxes only Because your daughter and her husband file a joint return, she is not your qualifying child. Where can i file my state taxes only Example 2—child files joint return only as a claim for refund of withheld tax. Where can i file my state taxes only Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Where can i file my state taxes only Neither is required to file a tax return. Where can i file my state taxes only They do not have a child. Where can i file my state taxes only Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Where can i file my state taxes only The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Where can i file my state taxes only Example 3—child files joint return to claim American opportunity credit. Where can i file my state taxes only The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Where can i file my state taxes only He and his wife were not required to file a tax return. Where can i file my state taxes only However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Where can i file my state taxes only Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Where can i file my state taxes only The exception to the joint return test does not apply, so your son is not your qualifying child. Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Where can i file my state taxes only Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Where can i file my state taxes only Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Where can i file my state taxes only The exemption for the child. Where can i file my state taxes only The child tax credit. Where can i file my state taxes only Head of household filing status. Where can i file my state taxes only The credit for child and dependent care expenses. Where can i file my state taxes only The exclusion from income for dependent care benefits. Where can i file my state taxes only The earned income credit. Where can i file my state taxes only The other person cannot take any of these benefits based on this qualifying child. Where can i file my state taxes only In other words, you and the other person cannot agree to divide these benefits between you. Where can i file my state taxes only The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Where can i file my state taxes only Tiebreaker rules. Where can i file my state taxes only   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Where can i file my state taxes only If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Where can i file my state taxes only If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Where can i file my state taxes only See Example 6 . Where can i file my state taxes only   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. Where can i file my state taxes only Example 1—child lived with parent and grandparent. Where can i file my state taxes only You and your 3-year-old daughter Jane lived with your mother all year. Where can i file my state taxes only You are 25 years old, unmarried, and your AGI is $9,000. Where can i file my state taxes only Your mother's AGI is $15,000. Where can i file my state taxes only Jane's father did not live with you or your daughter. Where can i file my state taxes only You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Where can i file my state taxes only Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Where can i file my state taxes only However, only one of you can claim her. Where can i file my state taxes only Jane is not a qualifying child of anyone else, including her father. Where can i file my state taxes only You agree to let your mother claim Jane. Where can i file my state taxes only This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Where can i file my state taxes only Example 2—parent has higher AGI than grandparent. Where can i file my state taxes only The facts are the same as in Example 1 except your AGI is $18,000. Where can i file my state taxes only Because your mother's AGI is not higher than yours, she cannot claim Jane. Where can i file my state taxes only Only you can claim Jane. Where can i file my state taxes only Example 3—two persons claim same child. Where can i file my state taxes only The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Where can i file my state taxes only In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Where can i file my state taxes only The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Where can i file my state taxes only Example 4—qualifying children split between two persons. Where can i file my state taxes only The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Where can i file my state taxes only Only one of you can claim each child. Where can i file my state taxes only However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Where can i file my state taxes only For example, if you claim one child, your mother can claim the other two. Where can i file my state taxes only Example 5—taxpayer who is a qualifying child. Where can i file my state taxes only The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Where can i file my state taxes only This means you are your mother's qualifying child. Where can i file my state taxes only If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Where can i file my state taxes only Example 6—child lived with both parents and grandparent. Where can i file my state taxes only The facts are the same as in Example 1 except you are married to your daughter's father. Where can i file my state taxes only The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Where can i file my state taxes only If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Where can i file my state taxes only Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Where can i file my state taxes only Example 7—separated parents. Where can i file my state taxes only You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Where can i file my state taxes only In August and September, your son lived with you. Where can i file my state taxes only For the rest of the year, your son lived with your husband, the boy's father. Where can i file my state taxes only 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. Where can i file my state taxes only 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 rule for children of divorced or separated parents (or parents who live apart) does not apply. Where can i file my state taxes only You and your husband will file separate returns. Where can i file my state taxes only Your husband agrees to let you treat your son as a qualifying child. Where can i file my state taxes only This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Where can i file my state taxes only However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Where can i file my state taxes only As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Where can i file my state taxes only Example 8—separated parents claim same child. Where can i file my state taxes only The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Where can i file my state taxes only In this case, only your husband will be allowed to treat your son as a qualifying child. Where can i file my state taxes only This is because, during 2013, the boy lived with him longer than with you. Where can i file my state taxes only If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Where can i file my state taxes only If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Where can i file my state taxes only In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Where can i file my state taxes only As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Where can i file my state taxes only Example 9—unmarried parents. Where can i file my state taxes only You, your 5-year-old son, and your son's father lived together all year. Where can i file my state taxes only You and your son's father are not married. Where can i file my state taxes only Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Where can i file my state taxes only Your AGI is $12,000 and your son's father's AGI is $14,000. Where can i file my state taxes only Your son's father agrees to let you claim the child as a qualifying child. Where can i file my state taxes only This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Where can i file my state taxes only Example 10—unmarried parents claim same child. Where can i file my state taxes only The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Where can i file my state taxes only In this case, only your son's father will be allowed to treat your son as a qualifying child. Where can i file my state taxes only This is because his AGI, $14,000, is more than your AGI, $12,000. Where can i file my state taxes only If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Where can i file my state taxes only If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Where can i file my state taxes only Example 11—child did not live with a parent. Where can i file my state taxes only You and your 7-year-old niece, your sister's child, lived with your mother all year. Where can i file my state taxes only You are 25 years old, and your AGI is $9,300. Where can i file my state taxes only Your mother's AGI is $15,000. Where can i file my state taxes only Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Where can i file my state taxes only Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Where can i file my state taxes only However, only your mother can treat her as a qualifying child. Where can i file my state taxes only This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Where can i file my state taxes only Applying this special rule to divorced or separated parents (or parents who live apart). Where can i file my state taxes only   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Where can i file my state taxes only However, the custodial parent, if eligible, or other eligible person can 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. Where can i file my state taxes only If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Where can i file my state taxes only Example 1. Where can i file my state taxes only You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Where can i file my state taxes only Your AGI is $10,000. Where can i file my state taxes only Your mother's AGI is $25,000. Where can i file my state taxes only Your son's father did not live with you or your son. Where can i file my state taxes only Under the rules explained earlier 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 him. Where can i file my state taxes only Because of this, you cannot claim an exemption or the child tax credit for your son. Where can i file my state taxes only 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. Where can i file my state taxes only You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Where can i file my state taxes only 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. Where can i file my state taxes only (Note: The support test does not apply for the earned income credit. Where can i file my state taxes only ) However, you agree to let your mother claim your son. Where can i file my state taxes only 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. Where can i file my state taxes only (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Where can i file my state taxes only ) Example 2. Where can i file my state taxes only The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Where can i file my state taxes only Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Where can i file my state taxes only Example 3. Where can i file my state taxes only The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Where can i file my state taxes only Your mother also claims him as a qualifying child for head of household filing status. Where can i file my state taxes only 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. Where can i file my state taxes only 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. Where can i file my state taxes only Qualifying Relative Four tests must be met for a person to be your qualifying relative. Where can i file my state taxes only The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Where can i file my state taxes only Age. Where can i file my state taxes only   Unlike a qualifying child, a qualifying relative can be any age. Where can i file my state taxes only There is no age test for a qualifying relative. Where can i file my state taxes only Kidnapped child. Where can i file my state taxes only   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Where can i file my state taxes only See Publication 501 for details. Where can i file my state taxes only Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Where can i file my state taxes only Example 1. Where can i file my state taxes only Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Where can i file my state taxes only She is not your qualifying relative. Where can i file my state taxes only Example 2. Where can i file my state taxes only Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Where can i file my state taxes only He is not your qualifying relative. Where can i file my state taxes only Example 3. Where can i file my state taxes only Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Where can i file my state taxes only He may be your qualifying relative if the gross income test and the support test are met. Where can i file my state taxes only Example 4. Where can i file my state taxes only Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Where can i file my state taxes only He is not your qualifying child because he does not meet the residency test. Where can i file my state taxes only He may be your qualifying relative if the gross income test and the support test are met. Where can i file my state taxes only Child of person not required to file a return. Where can i file my state taxes only   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Where can i file my state taxes only Example 1—return not required. Where can i file my state taxes only You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Where can i file my state taxes only Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Where can i file my state taxes only Both your friend and her child are your qualifying relatives if the support test is met. Where can i file my state taxes only Example 2—return filed to claim refund. Where can i file my state taxes only The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Where can i file my state taxes only She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Where can i file my state taxes only Both your friend and her child are your qualifying relatives if the support test is met. Where can i file my state taxes only Example 3—earned income credit claimed. Where can i file my state taxes only The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Where can i file my state taxes only Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Where can i file my state taxes only Child in Canada or Mexico. Where can i file my state taxes only   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Where can i file my state taxes only If the child does not live with you, the child does not meet the residency test to be your qualifying child. Where can i file my state taxes only However, the child may still be your qualifying relative. Where can i file my state taxes only If the persons the child does live with are not U. Where can i file my state taxes only S. Where can i file my state taxes only citizens and have no U. Where can i file my state taxes only S. Where can i file my state taxes only gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Where can i file my state taxes only If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Where can i file my state taxes only   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen, U. Where can i file my state taxes only S. Where can i file my state taxes only resident alien, or U. Where can i file my state taxes only S. Where can i file my state taxes only national. Where can i file my state taxes only There is an exception for certain adopted children who lived with you all year. Where can i file my state taxes only See Citizen or Resident Test , earlier. Where can i file my state taxes only Example. Where can i file my state taxes only You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Where can i file my state taxes only You are single and live in the United States. Where can i file my state taxes only Your mother is not a U. Where can i file my state taxes only S. Where can i file my state taxes only citizen and has no U. Where can i file my state taxes only S. Where can i file my state taxes only income, so she is not a “taxpayer. Where can i file my state taxes only ” Your children are not your qualifying children because they do not meet the residency test. Where can i file my state taxes only But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Where can i file my state taxes only You may also be able to claim your mother as a dependent if the gross income and support tests are met. Where can i file my state taxes only Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Where can i file my state taxes only If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Where can i file my state taxes only However, see Personal Exemptions , earlier. Where can i file my state taxes only Relatives who do not have to live with you. Where can i file my state taxes only   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Where can i file my state taxes only Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Where can i file my state taxes only (A legally adopted child is considered your child. Where can i file my state taxes only ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Where can i file my state taxes only Your father, mother, grandparent, or other direct ancestor, but not foster parent. Where can i file my state taxes only Your stepfather or stepmother. Where can i file my state taxes only A son or daughter of your brother or sister. Where can i file my state taxes only A son or daughter of your half brother or half sister. Where can i file my state taxes only A brother or sister of your father or mother. Where can i file my state taxes only Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Where can i file my state taxes only Any of these relationships that were established by marriage are not ended by death or divorce. Where can i file my state taxes only Example. Where can i file my state taxes only You and your wife began supporting your wife's father, a widower, in 2006. Where can i file my state taxes only Your wife died in 2012. Where can i file my state taxes only Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Where can i file my state taxes only You can claim him as a dependent if all other tests are met, including the gross income test and support test. Where can i file my state taxes only Foster child. Where can i file my state taxes only   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Where can i file my state taxes only Joint return. Where can i file my state taxes only   If you file a joint return, the person can be related to either you or your spouse. Where can i file my state taxes only Also, the person does not need to be related to the spouse who provides support. Where can i file my state taxes only   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Where can i file my state taxes only However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Where can i file my state taxes only Temporary absences. Where can i file my state taxes only   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Where can i file my state taxes only   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Where can i file my state taxes only Death or birth. Where can i file my state taxes only   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Where can i file my state taxes only The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Where can i file my state taxes only The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Where can i file my state taxes only   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Where can i file my state taxes only Example. Where can i file my state taxes only Your dependent mother died on January 15. Where can i file my state taxes only She met the tests to be your qualifying relative. Where can i file my state taxes only The other tests to claim an exemption for a dependent were also met. Where can i file my state taxes only You can claim an exemption for her on your return. Where can i file my state taxes only Local law violated. Where can i file my state taxes only   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Where can i file my state taxes only Example. Where can i file my state taxes only Your girlfriend lived with you as a member of your household all year. Where can i file my state taxes only However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Where can i file my state taxes only Therefore, she does not meet this test and you cannot claim her as a dependent. Where can i file my state taxes only Adopted child. Where can i file my state taxes only   An adopted child is always treated as your own child. Where can i file my state taxes only The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Where can i file my state taxes only Cousin. Where can i file my state taxes only   Your cousin meets this test only if he or she lives with you all year as a member of your household. Where can i file my state taxes only A cousin is a descendant of a brother or sister of your father or mother. Where can i file my state taxes only Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Where can i file my state taxes only Gross income defined. Where can i file my state taxes only   Gross income is all income in the form of money, property, and services that is not exempt from tax. Where can i file my state taxes only   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Where can i file my state taxes only   Gross receipts from rental property are gross income. Where can i file my state taxes only Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Where can i file my state taxes only   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Where can i file my state taxes only    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Where can i file my state taxes only Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Where can i file my state taxes only For more information about scholarships, see chapter 12. Where can i file my state taxes only   Tax-exempt income, such as certain social security benefits, is not included in gross income. Where can i file my state taxes only Disabled dependent working at sheltered workshop. Where can i file my state taxes only   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Where can i file my state taxes only The availability of medical care at the workshop must be the main reason for the individual's presence there. Where can i file my state taxes only Also, the income must come solely from activities at the workshop that are incident to this medical care. Where can i file my state taxes only   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Where can i file my state taxes only S. Where can i file my state taxes only possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Where can i file my state taxes only “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Where can i file my state taxes only Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Where can i file my state taxes only However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Where can i file my state taxes only How to determine if support test is met. Where can i file my state taxes only   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Where can i file my state taxes only This includes support the person provided from his or her own funds. Where can i file my state taxes only   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Where can i file my state taxes only Person's own funds not used for support. Where can i file my state taxes only   A person's own funds are not support unless they are actually spent for support. Where can i file my state taxes only Example. Where can i file my state taxes only Your mother received $2,400 in social security benefits and $300 in interest. Where can i file my state taxes only She paid $2,000 for lodging and $400 for recreation. Where can i file my state taxes only She put $300 in a savings account. Where can i file my state taxes only Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Where can i file my state taxes only If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Where can i file my state taxes only Child's wages used for own support. Where can i file my state taxes only   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Where can i file my state taxes only Year support is provided. Where can i file my state taxes only   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Where can i file my state taxes only   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Where can i file my state taxes only Armed Forces dependency allotments. Where can i file my state taxes only   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Where can i file my state taxes only If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Where can i file my state taxes only Example. Where can i file my state taxes only You are in the Armed Forces. Where can i file my state taxes only You authorize an allotment for your widowed mother that she uses to support herself and her sister. Where can i file my state taxes only If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Where can i file my state taxes only Tax-exempt military quarters allowances. Where can i file my state taxes only   These allowances are treated the same way as dependency allotments in figuring support. Where can i file my state taxes only The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Where can i file my state taxes only Tax-exempt income. Where can i file my state taxes only   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Where can i file my state taxes only Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Where can i file my state taxes only Example 1. Where can i file my state taxes only You provide $4,000 toward your mother's support during the year. Where can i file my state taxes only She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Where can i file my state taxes only She uses all these for her support. Where can i file my state taxes only You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Where can i file my state taxes only Example 2. Where can i file my state taxes only Your niece takes out a student loan of $2,500 a
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Understanding Your CP114 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.


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 of 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.
  • You should receive a refund of any amount overpaid shortly if you haven’t already and you owe no additional amounts we are required to collect. No action is required of you.

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 number listed on 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 of 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, update your records. No further action is required.

Q. Will I receive a refund of the amount overpaid?

A. Yes, provided you owe no other outstanding liabilities which we are required to collect and the amount to be refunded is $1 or more.

 


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 Where Can I File My State Taxes Only

Where can i file my state taxes only 1. Where can i file my state taxes only   Traditional IRAs Table of Contents What's New for 2013 What's New for 2014 Introduction Who Can Open a Traditional IRA?What Is Compensation? When Can a Traditional IRA Be Opened? How Can a Traditional IRA Be Opened?Individual Retirement Account Individual Retirement Annuity Individual Retirement Bonds Simplified Employee Pension (SEP) Employer and Employee Association Trust Accounts Required Disclosures How Much Can Be Contributed?Limit. Where can i file my state taxes only When repayment contributions can be made. Where can i file my state taxes only No deduction. Where can i file my state taxes only Reserve component. Where can i file my state taxes only Figuring your IRA deduction. Where can i file my state taxes only Reporting the repayment. Where can i file my state taxes only Example. Where can i file my state taxes only General Limit Kay Bailey Hutchison Spousal IRA Limit Filing Status Less Than Maximum Contributions More Than Maximum Contributions When Can Contributions Be Made? How Much Can You Deduct?Kay Bailey Hutchison Spousal IRA. Where can i file my state taxes only Are You Covered by an Employer Plan? Limit if Covered by Employer Plan Reporting Deductible Contributions Nondeductible Contributions Examples — Worksheet for Reduced IRA Deduction for 2013 What if You Inherit an IRA?Treating it as your own. Where can i file my state taxes only Can You Move Retirement Plan Assets?Transfers to Roth IRAs from other retirement plans. Where can i file my state taxes only Trustee-to-Trustee Transfer Rollovers Transfers Incident To Divorce Converting From Any Traditional IRA Into a Roth IRA Recharacterizations When Can You Withdraw or Use Assets?Contributions Returned Before Due Date of Return When Must You Withdraw Assets? (Required Minimum Distributions)IRA Owners IRA Beneficiaries Which Table Do You Use To Determine Your Required Minimum Distribution? What Age(s) Do You Use With the Table(s)? Miscellaneous Rules for Required Minimum Distributions Are Distributions Taxable?January 2013 QCDs treated as made in 2012. Where can i file my state taxes only 2013 Reporting. Where can i file my state taxes only Additional reporting requirements if you made the election to treat a January 2013 QCD as made in 2012. Where can i file my state taxes only One-time transfer. Where can i file my state taxes only Testing period rules apply. Where can i file my state taxes only More information. Where can i file my state taxes only Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable Amounts Recognizing Losses on Traditional IRA Investments Other Special IRA Distribution Situations Reporting and Withholding Requirements for Taxable Amounts What Acts Result in Penalties or Additional Taxes?Prohibited Transactions Investment in Collectibles Excess Contributions Early Distributions Excess Accumulations (Insufficient Distributions) Reporting Additional Taxes What's New for 2013 Traditional IRA contribution and deduction limit. Where can i file my state taxes only  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Where can i file my state taxes only If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Where can i file my state taxes only For more information, see How Much Can Be Contributed? in this chapter. Where can i file my state taxes only Modified AGI limit for traditional IRA contributions increased. Where can i file my state taxes only  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Where can i file my state taxes only If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Where can i file my state taxes only See How Much Can You Deduct? in this chapter. Where can i file my state taxes only Net Investment Income Tax. Where can i file my state taxes only  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Where can i file my state taxes only However, these distributions are taken into account when determining the modified adjusted gross income threshold. Where can i file my state taxes only Distributions from a nonqualified retirement plan are included in net investment income. Where can i file my state taxes only See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Where can i file my state taxes only What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Where can i file my state taxes only  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Where can i file my state taxes only If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Where can i file my state taxes only Introduction This chapter discusses the original IRA. Where can i file my state taxes only In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Where can i file my state taxes only ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Where can i file my state taxes only The following are two advantages of a traditional IRA: You may be able to deduct some or all of your contributions to it, depending on your circumstances. Where can i file my state taxes only Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Where can i file my state taxes only Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Where can i file my state taxes only You can have a traditional IRA whether or not you are covered by any other retirement plan. Where can i file my state taxes only However, you may not be able to deduct all of your contributions if you or your spouse is covered by an employer retirement plan. Where can i file my state taxes only See How Much Can You Deduct , later. Where can i file my state taxes only Both spouses have compensation. Where can i file my state taxes only   If both you and your spouse have compensation and are under age 70½, each of you can open an IRA. Where can i file my state taxes only You cannot both participate in the same IRA. Where can i file my state taxes only If you file a joint return, only one of you needs to have compensation. Where can i file my state taxes only What Is Compensation? Generally, compensation is what you earn from working. Where can i file my state taxes only For a summary of what compensation does and does not include, see Table 1-1. Where can i file my state taxes only Compensation includes all of the items discussed next (even if you have more than one type). Where can i file my state taxes only Wages, salaries, etc. Where can i file my state taxes only   Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. Where can i file my state taxes only The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Where can i file my state taxes only Scholarship and fellowship payments are compensation for IRA purposes only if shown in box 1 of Form W-2. Where can i file my state taxes only Commissions. Where can i file my state taxes only   An amount you receive that is a percentage of profits or sales price is compensation. Where can i file my state taxes only Self-employment income. Where can i file my state taxes only   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deduction allowed for the deductible part of your self-employment taxes. Where can i file my state taxes only   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Where can i file my state taxes only Self-employment loss. Where can i file my state taxes only   If you have a net loss from self-employment, do not subtract the loss from your salaries or wages when figuring your total compensation. Where can i file my state taxes only Alimony and separate maintenance. Where can i file my state taxes only   For IRA purposes, compensation includes any taxable alimony and separate maintenance payments you receive under a decree of divorce or separate maintenance. Where can i file my state taxes only Nontaxable combat pay. Where can i file my state taxes only   If you were a member of the U. Where can i file my state taxes only S. Where can i file my state taxes only Armed Forces, compensation includes any nontaxable combat pay you received. Where can i file my state taxes only This amount should be reported in box 12 of your 2013 Form W-2 with code Q. Where can i file my state taxes only Table 1-1. Where can i file my state taxes only Compensation for Purposes of an IRA Includes . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only Does not include . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only   earnings and profits from property. Where can i file my state taxes only wages, salaries, etc. Where can i file my state taxes only     interest and dividend income. Where can i file my state taxes only commissions. Where can i file my state taxes only     pension or annuity income. Where can i file my state taxes only self-employment income. Where can i file my state taxes only     deferred compensation. Where can i file my state taxes only alimony and separate maintenance. Where can i file my state taxes only     income from certain  partnerships. Where can i file my state taxes only nontaxable combat pay. Where can i file my state taxes only     any amounts you exclude from income. Where can i file my state taxes only     What Is Not Compensation? Compensation does not include any of the following items. Where can i file my state taxes only Earnings and profits from property, such as rental income, interest income, and dividend income. Where can i file my state taxes only Pension or annuity income. Where can i file my state taxes only Deferred compensation received (compensation payments postponed from a past year). Where can i file my state taxes only Income from a partnership for which you do not provide services that are a material income-producing factor. Where can i file my state taxes only Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Where can i file my state taxes only Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Where can i file my state taxes only When Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Where can i file my state taxes only However, the time for making contributions for any year is limited. Where can i file my state taxes only See When Can Contributions Be Made , later. Where can i file my state taxes only How Can a Traditional IRA Be Opened? You can open different kinds of IRAs with a variety of organizations. Where can i file my state taxes only You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Where can i file my state taxes only You can also open an IRA through your stockbroker. Where can i file my state taxes only Any IRA must meet Internal Revenue Code requirements. Where can i file my state taxes only The requirements for the various arrangements are discussed below. Where can i file my state taxes only Kinds of traditional IRAs. Where can i file my state taxes only   Your traditional IRA can be an individual retirement account or annuity. Where can i file my state taxes only It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Where can i file my state taxes only Individual Retirement Account An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. Where can i file my state taxes only The account is created by a written document. Where can i file my state taxes only The document must show that the account meets all of the following requirements. Where can i file my state taxes only The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian. Where can i file my state taxes only The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. Where can i file my state taxes only However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount. Where can i file my state taxes only Contributions, except for rollover contributions, must be in cash. Where can i file my state taxes only See Rollovers , later. Where can i file my state taxes only You must have a nonforfeitable right to the amount at all times. Where can i file my state taxes only Money in your account cannot be used to buy a life insurance policy. Where can i file my state taxes only Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund. Where can i file my state taxes only You must start receiving distributions by April 1 of the year following the year in which you reach age 70½. Where can i file my state taxes only See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Where can i file my state taxes only Individual Retirement Annuity You can open an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company. Where can i file my state taxes only An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments. Where can i file my state taxes only An individual retirement annuity must meet all the following requirements. Where can i file my state taxes only Your entire interest in the contract must be nonforfeitable. Where can i file my state taxes only The contract must provide that you cannot transfer any portion of it to any person other than the issuer. Where can i file my state taxes only There must be flexible premiums so that if your compensation changes, your payment can also change. Where can i file my state taxes only This provision applies to contracts issued after November 6, 1978. Where can i file my state taxes only The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund. Where can i file my state taxes only Distributions must begin by April 1 of the year following the year in which you reach age 70½. Where can i file my state taxes only See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Where can i file my state taxes only Individual Retirement Bonds The sale of individual retirement bonds issued by the federal government was suspended after April 30, 1982. Where can i file my state taxes only The bonds have the following features. Where can i file my state taxes only They stop earning interest when you reach age 70½. Where can i file my state taxes only If you die, interest will stop 5 years after your death, or on the date you would have reached age 70½, whichever is earlier. Where can i file my state taxes only You cannot transfer the bonds. Where can i file my state taxes only If you cash (redeem) the bonds before the year in which you reach age 59½, you may be subject to a 10% additional tax. Where can i file my state taxes only See Age 59½ Rule under Early Distributions, later. Where can i file my state taxes only You can roll over redemption proceeds into IRAs. Where can i file my state taxes only Simplified Employee Pension (SEP) A simplified employee pension (SEP) is a written arrangement that allows your employer to make deductible contributions to a traditional IRA (a SEP IRA) set up for you to receive such contributions. Where can i file my state taxes only Generally, distributions from SEP IRAs are subject to the withdrawal and tax rules that apply to traditional IRAs. Where can i file my state taxes only See Publication 560 for more information about SEPs. Where can i file my state taxes only Employer and Employee Association Trust Accounts Your employer or your labor union or other employee association can set up a trust to provide individual retirement accounts for employees or members. Where can i file my state taxes only The requirements for individual retirement accounts apply to these traditional IRAs. Where can i file my state taxes only Required Disclosures The trustee or issuer (sometimes called the sponsor) of your traditional IRA generally must give you a disclosure statement at least 7 days before you open your IRA. Where can i file my state taxes only However, the sponsor does not have to give you the statement until the date you open (or purchase, if earlier) your IRA, provided you are given at least 7 days from that date to revoke the IRA. Where can i file my state taxes only The disclosure statement must explain certain items in plain language. Where can i file my state taxes only For example, the statement should explain when and how you can revoke the IRA, and include the name, address, and telephone number of the person to receive the notice of cancellation. Where can i file my state taxes only This explanation must appear at the beginning of the disclosure statement. Where can i file my state taxes only If you revoke your IRA within the revocation period, the sponsor must return to you the entire amount you paid. Where can i file my state taxes only The sponsor must report on the appropriate IRS forms both your contribution to the IRA (unless it was made by a trustee-to-trustee transfer) and the amount returned to you. Where can i file my state taxes only These requirements apply to all sponsors. Where can i file my state taxes only How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Where can i file my state taxes only These limits and rules are explained below. Where can i file my state taxes only Community property laws. Where can i file my state taxes only   Except as discussed later under Kay Bailey Hutchison Spousal IRA Limit , each spouse figures his or her limit separately, using his or her own compensation. Where can i file my state taxes only This is the rule even in states with community property laws. Where can i file my state taxes only Brokers' commissions. Where can i file my state taxes only   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Where can i file my state taxes only For information about whether you can deduct brokers' commissions, see Brokers' commissions , later, under How Much Can You Deduct. Where can i file my state taxes only Trustees' fees. Where can i file my state taxes only   Trustees' administrative fees are not subject to the contribution limit. Where can i file my state taxes only For information about whether you can deduct trustees' fees, see Trustees' fees , later, under How Much Can You Deduct. Where can i file my state taxes only Qualified reservist repayments. Where can i file my state taxes only   If you were a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined later under Early Distributions) you received. Where can i file my state taxes only You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Where can i file my state taxes only To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or a similar arrangement. Where can i file my state taxes only Limit. Where can i file my state taxes only   Your qualified reservist repayments cannot be more than your qualified reservist distributions, explained under Early Distributions , later. Where can i file my state taxes only When repayment contributions can be made. Where can i file my state taxes only   You cannot make these repayment contributions later than the date that is 2 years after your active duty period ends. Where can i file my state taxes only No deduction. Where can i file my state taxes only   You cannot deduct qualified reservist repayments. Where can i file my state taxes only Reserve component. Where can i file my state taxes only   The term “reserve component” means the: Army National Guard of the United States, Army Reserve, Naval Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. Where can i file my state taxes only Figuring your IRA deduction. Where can i file my state taxes only   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Where can i file my state taxes only Reporting the repayment. Where can i file my state taxes only   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606. Where can i file my state taxes only Example. Where can i file my state taxes only   In 2013, your IRA contribution limit is $5,500. Where can i file my state taxes only However, because of your filing status and AGI, the limit on the amount you can deduct is $3,500. Where can i file my state taxes only You can make a nondeductible contribution of $2,000 ($5,500 - $3,500). Where can i file my state taxes only In an earlier year you received a $3,000 qualified reservist distribution, which you would like to repay this year. Where can i file my state taxes only   For 2013, you can contribute a total of $8,500 to your IRA. Where can i file my state taxes only This is made up of the maximum deductible contribution of $3,500; a nondeductible contribution of $2,000; and a $3,000 qualified reservist repayment. Where can i file my state taxes only You contribute the maximum allowable for the year. Where can i file my state taxes only Since you are making a nondeductible contribution ($2,000) and a qualified reservist repayment ($3,000), you must file Form 8606 with your return and include $5,000 ($2,000 + $3,000) on line 1 of Form 8606. Where can i file my state taxes only The qualified reservist repayment is not deductible. Where can i file my state taxes only Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Where can i file my state taxes only See chapter 2 for information about Roth IRAs. Where can i file my state taxes only General Limit For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation (defined earlier) for the year. Where can i file my state taxes only Note. Where can i file my state taxes only This limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Where can i file my state taxes only This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Where can i file my state taxes only (See Nondeductible Contributions , later. Where can i file my state taxes only ) Qualified reservist repayments do not affect this limit. Where can i file my state taxes only Examples. Where can i file my state taxes only George, who is 34 years old and single, earns $24,000 in 2013. Where can i file my state taxes only His IRA contributions for 2013 are limited to $5,500. Where can i file my state taxes only Danny, an unmarried college student working part time, earns $3,500 in 2013. Where can i file my state taxes only His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Where can i file my state taxes only More than one IRA. Where can i file my state taxes only   If you have more than one IRA, the limit applies to the total contributions made on your behalf to all your traditional IRAs for the year. Where can i file my state taxes only Annuity or endowment contracts. Where can i file my state taxes only   If you invest in an annuity or endowment contract under an individual retirement annuity, no more than $5,500 ($6,500 if you are age 50 or older) can be contributed toward its cost for the tax year, including the cost of life insurance coverage. Where can i file my state taxes only If more than this amount is contributed, the annuity or endowment contract is disqualified. Where can i file my state taxes only Kay Bailey Hutchison Spousal IRA Limit For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following two amounts: $5,500 ($6,500 if you are age 50 or older), or The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Where can i file my state taxes only Your spouse's IRA contribution for the year to a traditional IRA. Where can i file my state taxes only Any contributions for the year to a Roth IRA on behalf of your spouse. Where can i file my state taxes only This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is age 50 or older or $13,000 if both of you are age 50 or older). Where can i file my state taxes only Note. Where can i file my state taxes only This traditional IRA limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Where can i file my state taxes only Example. Where can i file my state taxes only Kristin, a full-time student with no taxable compensation, marries Carl during the year. Where can i file my state taxes only Neither of them was age 50 by the end of 2013. Where can i file my state taxes only For the year, Carl has taxable compensation of $30,000. Where can i file my state taxes only He plans to contribute (and deduct) $5,500 to a traditional IRA. Where can i file my state taxes only If he and Kristin file a joint return, each can contribute $5,500 to a traditional IRA. Where can i file my state taxes only This is because Kristin, who has no compensation, can add Carl's compensation, reduced by the amount of his IRA contribution ($30,000 − $5,500 = $24,500), to her own compensation (-0-) to figure her maximum contribution to a traditional IRA. Where can i file my state taxes only In her case, $5,500 is her contribution limit, because $5,500 is less than $24,500 (her compensation for purposes of figuring her contribution limit). Where can i file my state taxes only Filing Status Generally, except as discussed earlier under Kay Bailey Hutchison Spousal IRA Limit , your filing status has no effect on the amount of allowable contributions to your traditional IRA. Where can i file my state taxes only However, if during the year either you or your spouse was covered by a retirement plan at work, your deduction may be reduced or eliminated, depending on your filing status and income. Where can i file my state taxes only See How Much Can You Deduct , later. Where can i file my state taxes only Example. Where can i file my state taxes only Tom and Darcy are married and both are 53. Where can i file my state taxes only They both work and each has a traditional IRA. Where can i file my state taxes only Tom earned $3,800 and Darcy earned $48,000 in 2013. Where can i file my state taxes only Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though Tom earned less than $6,500, they can contribute up to $6,500 to his IRA for 2013 if they file a joint return. Where can i file my state taxes only They can contribute up to $6,500 to Darcy's IRA. Where can i file my state taxes only If they file separate returns, the amount that can be contributed to Tom's IRA is limited by his earned income, $3,800. Where can i file my state taxes only Less Than Maximum Contributions If contributions to your traditional IRA for a year were less than the limit, you cannot contribute more after the due date of your return for that year to make up the difference. Where can i file my state taxes only Example. Where can i file my state taxes only Rafael, who is 40, earns $30,000 in 2013. Where can i file my state taxes only Although he can contribute up to $5,500 for 2013, he contributes only $3,000. Where can i file my state taxes only After April 15, 2014, Rafael cannot make up the difference between his actual contributions for 2013 ($3,000) and his 2013 limit ($5,500). Where can i file my state taxes only He cannot contribute $2,500 more than the limit for any later year. Where can i file my state taxes only More Than Maximum Contributions If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Where can i file my state taxes only However, a penalty or additional tax may apply. Where can i file my state taxes only See Excess Contributions , later, under What Acts Result in Penalties or Additional Taxes. Where can i file my state taxes only When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Where can i file my state taxes only Contributions must be in the form of money (cash, check, or money order). Where can i file my state taxes only Property cannot be contributed. Where can i file my state taxes only Although property cannot be contributed, your IRA may invest in certain property. Where can i file my state taxes only For example, your IRA may purchase shares of stock. Where can i file my state taxes only For other restrictions on the use of funds in your IRA, see Prohibited Transactions , later in this chapter. Where can i file my state taxes only You may be able to transfer or roll over certain property from one retirement plan to another. Where can i file my state taxes only See the discussion of rollovers and other transfers later in this chapter under Can You Move Retirement Plan Assets . Where can i file my state taxes only You can make a contribution to your IRA by having your income tax refund (or a portion of your refund), if any, paid directly to your traditional IRA, Roth IRA, or SEP IRA. Where can i file my state taxes only For details, see the instructions for your income tax return or Form 8888, Allocation of Refund (Including Savings Bond Purchases). Where can i file my state taxes only Contributions can be made to your traditional IRA for each year that you receive compensation and have not reached age 70½. Where can i file my state taxes only For any year in which you do not work, contributions cannot be made to your IRA unless you receive alimony, nontaxable combat pay, military differential pay, or file a joint return with a spouse who has compensation. Where can i file my state taxes only See Who Can Open a Traditional IRA , earlier. Where can i file my state taxes only Even if contributions cannot be made for the current year, the amounts contributed for years in which you did qualify can remain in your IRA. Where can i file my state taxes only Contributions can resume for any years that you qualify. Where can i file my state taxes only Contributions must be made by due date. Where can i file my state taxes only   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Where can i file my state taxes only For most people, this means that contributions for 2013 must be made by April 15, 2014, and contributions for 2014 must be made by April 15, 2015. Where can i file my state taxes only Age 70½ rule. Where can i file my state taxes only   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Where can i file my state taxes only   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Where can i file my state taxes only If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Where can i file my state taxes only Designating year for which contribution is made. Where can i file my state taxes only   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Where can i file my state taxes only If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Where can i file my state taxes only Filing before a contribution is made. Where can i file my state taxes only    You can file your return claiming a traditional IRA contribution before the contribution is actually made. Where can i file my state taxes only Generally, the contribution must be made by the due date of your return, not including extensions. Where can i file my state taxes only Contributions not required. Where can i file my state taxes only   You do not have to contribute to your traditional IRA for every tax year, even if you can. Where can i file my state taxes only How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if applicable) explained earlier under How Much Can Be Contributed . Where can i file my state taxes only However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Where can i file my state taxes only See Limit if Covered by Employer Plan , later. Where can i file my state taxes only You may be able to claim a credit for contributions to your traditional IRA. Where can i file my state taxes only For more information, see chapter 4. Where can i file my state taxes only Trustees' fees. Where can i file my state taxes only   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Where can i file my state taxes only However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Where can i file my state taxes only For information about miscellaneous itemized deductions, see Publication 529, Miscellaneous Deductions. Where can i file my state taxes only Brokers' commissions. Where can i file my state taxes only   These commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Where can i file my state taxes only Full deduction. Where can i file my state taxes only   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more of your traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older), or 100% of your compensation. Where can i file my state taxes only   This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Where can i file my state taxes only Kay Bailey Hutchison Spousal IRA. Where can i file my state taxes only   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of: $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older), or The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Where can i file my state taxes only The IRA deduction for the year of the spouse with the greater compensation. Where can i file my state taxes only Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Where can i file my state taxes only Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Where can i file my state taxes only   This limit is reduced by any contributions to a section 501(c)(18) plan on behalf of the spouse with the lesser compensation. Where can i file my state taxes only Note. Where can i file my state taxes only If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Where can i file my state taxes only After a divorce or legal separation, you can deduct only the contributions to your own IRA. Where can i file my state taxes only Your deductions are subject to the rules for single individuals. Where can i file my state taxes only Covered by an employer retirement plan. Where can i file my state taxes only   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Where can i file my state taxes only This is discussed later under Limit if Covered by Employer Plan . Where can i file my state taxes only Limits on the amount you can deduct do not affect the amount that can be contributed. Where can i file my state taxes only Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Where can i file my state taxes only The “Retirement Plan” box should be checked if you were covered. Where can i file my state taxes only Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered , later. Where can i file my state taxes only If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Where can i file my state taxes only Federal judges. Where can i file my state taxes only   For purposes of the IRA deduction, federal judges are covered by an employer plan. Where can i file my state taxes only For Which Year(s) Are You Covered? Special rules apply to determine the tax years for which you are covered by an employer plan. Where can i file my state taxes only These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Where can i file my state taxes only Tax year. Where can i file my state taxes only   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Where can i file my state taxes only For almost all people, the tax year is the calendar year. Where can i file my state taxes only Defined contribution plan. Where can i file my state taxes only   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Where can i file my state taxes only However, also see Situations in Which You Are Not Covered , later. Where can i file my state taxes only   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Where can i file my state taxes only In a defined contribution plan, the amount to be contributed to each participant's account is spelled out in the plan. Where can i file my state taxes only The level of benefits actually provided to a participant depends on the total amount contributed to that participant's account and any earnings and losses on those contributions. Where can i file my state taxes only Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Where can i file my state taxes only Example. Where can i file my state taxes only Company A has a money purchase pension plan. Where can i file my state taxes only Its plan year is from July 1 to June 30. Where can i file my state taxes only The plan provides that contributions must be allocated as of June 30. Where can i file my state taxes only Bob, an employee, leaves Company A on December 31, 2012. Where can i file my state taxes only The contribution for the plan year ending on June 30, 2013, is made February 15, 2014. Where can i file my state taxes only Because an amount is contributed to Bob's account for the plan year, Bob is covered by the plan for his 2013 tax year. Where can i file my state taxes only   A special rule applies to certain plans in which it is not possible to determine if an amount will be contributed to your account for a given plan year. Where can i file my state taxes only If, for a plan year, no amounts have been allocated to your account that are attributable to employer contributions, employee contributions, or forfeitures, by the last day of the plan year, and contributions are discretionary for the plan year, you are not covered for the tax year in which the plan year ends. Where can i file my state taxes only If, after the plan year ends, the employer makes a contribution for that plan year, you are covered for the tax year in which the contribution is made. Where can i file my state taxes only Example. Where can i file my state taxes only Mickey was covered by a profit-sharing plan and left the company on December 31, 2012. Where can i file my state taxes only The plan year runs from July 1 to June 30. Where can i file my state taxes only Under the terms of the plan, employer contributions do not have to be made, but if they are made, they are contributed to the plan before the due date for filing the company's tax return. Where can i file my state taxes only Such contributions are allocated as of the last day of the plan year, and allocations are made to the accounts of individuals who have any service during the plan year. Where can i file my state taxes only As of June 30, 2013, no contributions were made that were allocated to the June 30, 2013, plan year, and no forfeitures had been allocated within the plan year. Where can i file my state taxes only In addition, as of that date, the company was not obligated to make a contribution for such plan year and it was impossible to determine whether or not a contribution would be made for the plan year. Where can i file my state taxes only On December 31, 2013, the company decided to contribute to the plan for the plan year ending June 30, 2013. Where can i file my state taxes only That contribution was made on February 15, 2014. Where can i file my state taxes only Mickey is an active participant in the plan for his 2014 tax year but not for his 2013 tax year. Where can i file my state taxes only No vested interest. Where can i file my state taxes only   If an amount is allocated to your account for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the account. Where can i file my state taxes only Defined benefit plan. Where can i file my state taxes only   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Where can i file my state taxes only This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Where can i file my state taxes only   A defined benefit plan is any plan that is not a defined contribution plan. Where can i file my state taxes only In a defined benefit plan, the level of benefits to be provided to each participant is spelled out in the plan. Where can i file my state taxes only The plan administrator figures the amount needed to provide those benefits and those amounts are contributed to the plan. Where can i file my state taxes only Defined benefit plans include pension plans and annuity plans. Where can i file my state taxes only Example. Where can i file my state taxes only Nick, an employee of Company B, is eligible to participate in Company B's defined benefit plan, which has a July 1 to June 30 plan year. Where can i file my state taxes only Nick leaves Company B on December 31, 2012. Where can i file my state taxes only Because Nick is eligible to participate in the plan for its year ending June 30, 2013, he is covered by the plan for his 2013 tax year. Where can i file my state taxes only No vested interest. Where can i file my state taxes only   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Where can i file my state taxes only Situations in Which You Are Not Covered Unless you are covered by another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Where can i file my state taxes only Social security or railroad retirement. Where can i file my state taxes only   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Where can i file my state taxes only Benefits from previous employer's plan. Where can i file my state taxes only   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Where can i file my state taxes only Reservists. Where can i file my state taxes only   If the only reason you participate in a plan is because you are a member of a reserve unit of the Armed Forces, you may not be covered by the plan. Where can i file my state taxes only You are not covered by the plan if both of the following conditions are met. Where can i file my state taxes only The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Where can i file my state taxes only You did not serve more than 90 days on active duty during the year (not counting duty for training). Where can i file my state taxes only Volunteer firefighters. Where can i file my state taxes only   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Where can i file my state taxes only You are not covered by the plan if both of the following conditions are met. Where can i file my state taxes only The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Where can i file my state taxes only Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Where can i file my state taxes only Limit if Covered by Employer Plan As discussed earlier, the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan. Where can i file my state taxes only Your deduction is also affected by how much income you had and by your filing status. Where can i file my state taxes only Your deduction may also be affected by social security benefits you received. Where can i file my state taxes only Reduced or no deduction. Where can i file my state taxes only   If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Where can i file my state taxes only   Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Where can i file my state taxes only These amounts vary depending on your filing status. Where can i file my state taxes only   To determine if your deduction is subject to the phaseout, you must determine your modified adjusted gross income (AGI) and your filing status, as explained later under Deduction Phaseout . Where can i file my state taxes only Once you have determined your modified AGI and your filing status, you can use Table 1-2 or Table 1-3 to determine if the phaseout applies. Where can i file my state taxes only Social Security Recipients Instead of using Table 1-2 or Table 1-3 and Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, later, complete the worksheets in Appendix B of this publication if, for the year, all of the following apply. Where can i file my state taxes only You received social security benefits. Where can i file my state taxes only You received taxable compensation. Where can i file my state taxes only Contributions were made to your traditional IRA. Where can i file my state taxes only You or your spouse was covered by an employer retirement plan. Where can i file my state taxes only Use the worksheets in Appendix B to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Where can i file my state taxes only Appendix B includes an example with filled-in worksheets to assist you. Where can i file my state taxes only Table 1-2. Where can i file my state taxes only Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Where can i file my state taxes only IF your filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified adjusted gross income (modified AGI) is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN you can take . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only single or head of household $59,000 or less a full deduction. Where can i file my state taxes only more than $59,000 but less than $69,000 a partial deduction. Where can i file my state taxes only $69,000 or more no deduction. Where can i file my state taxes only married filing jointly or  qualifying widow(er) $95,000 or less a full deduction. Where can i file my state taxes only more than $95,000 but less than $115,000 a partial deduction. Where can i file my state taxes only $115,000 or more no deduction. Where can i file my state taxes only married filing separately2 less than $10,000 a partial deduction. Where can i file my state taxes only $10,000 or more no deduction. Where can i file my state taxes only 1 Modified AGI (adjusted gross income). Where can i file my state taxes only See Modified adjusted gross income (AGI) , later. Where can i file my state taxes only  2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status). Where can i file my state taxes only Table 1-3. Where can i file my state taxes only Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Where can i file my state taxes only IF your filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified adjusted gross income (modified AGI) is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN you can take . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only single, head of household, or qualifying widow(er) any amount a full deduction. Where can i file my state taxes only married filing jointly or separately with a spouse who is not covered by a plan at work any amount a full deduction. Where can i file my state taxes only married filing jointly with a spouse who is covered by a plan at work $178,000 or less a full deduction. Where can i file my state taxes only more than $178,000 but less than $188,000 a partial deduction. Where can i file my state taxes only $188,000 or more no deduction. Where can i file my state taxes only married filing separately with a spouse who is covered by a plan at work2 less than $10,000 a partial deduction. Where can i file my state taxes only $10,000 or more no deduction. Where can i file my state taxes only 1 Modified AGI (adjusted gross income). Where can i file my state taxes only See Modified adjusted gross income (AGI) , later. Where can i file my state taxes only  2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. Where can i file my state taxes only For 2014, if you are not covered by a retirement plan at work and you are married filing jointly with a spouse who is covered by a plan at work, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Where can i file my state taxes only If your AGI is $191,000 or more, you cannot take a deduction for a contribution to a traditional IRA. Where can i file my state taxes only Deduction Phaseout The amount of any reduction in the limit on your IRA deduction (phaseout) depends on whether you or your spouse was covered by an employer retirement plan. Where can i file my state taxes only Covered by a retirement plan. Where can i file my state taxes only   If you are covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI, as shown in Table 1-2. Where can i file my state taxes only For 2014, if you are covered by a retirement plan at work, your IRA deduction will not be reduced (phased out) unless your modified AGI is: More than $60,000 but less than $70,000 for a single individual (or head of household), More than $96,000 but less than $116,000 for a married couple filing a joint return (or a qualifying widow(er)), or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If your spouse is covered. Where can i file my state taxes only   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 1-3. Where can i file my state taxes only Filing status. Where can i file my state taxes only   Your filing status depends primarily on your marital status. Where can i file my state taxes only For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Where can i file my state taxes only If you need more information on filing status, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Where can i file my state taxes only Lived apart from spouse. Where can i file my state taxes only   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Where can i file my state taxes only Modified adjusted gross income (AGI). Where can i file my state taxes only   You can use Worksheet 1-1 to figure your modified AGI. Where can i file my state taxes only If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Both contributions for 2013 and distributions in 2013 , later. Where can i file my state taxes only    Do not assume that your modified AGI is the same as your compensation. Where can i file my state taxes only Your modified AGI may include income in addition to your compensation (discussed earlier) such as interest, dividends, and income from IRA distributions. Where can i file my state taxes only Form 1040. Where can i file my state taxes only   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Tuition and fees deduction. Where can i file my state taxes only Domestic production activities deduction. Where can i file my state taxes only Foreign earned income exclusion. Where can i file my state taxes only Foreign housing exclusion or deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only Exclusion of employer-provided adoption benefits shown on Form 8839. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Form 1040A. Where can i file my state taxes only   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Tuition and fees deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Form 1040NR. Where can i file my state taxes only   If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Domestic production activities deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only Exclusion of employer-provided adoption benefits shown on Form 8839. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Income from IRA distributions. Where can i file my state taxes only   If you received distributions in 2013 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, the distributions are fully taxable and are included in your modified AGI. Where can i file my state taxes only Both contributions for 2013 and distributions in 2013. Where can i file my state taxes only   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Where can i file my state taxes only You received distributions in 2013 from one or more traditional IRAs, You made contributions to a traditional IRA for 2013, and Some of those contributions may be nondeductible contributions. Where can i file my state taxes only (See Nondeductible Contributions and Worksheet 1-2, later. Where can i file my state taxes only ) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Where can i file my state taxes only To do this, you can use Worksheet 1-5, later. Where can i file my state taxes only   If at least one of the above does not apply, figure your modified AGI using Worksheet 1-1, later. Where can i file my state taxes only How To Figure Your Reduced IRA Deduction If you or your spouse is covered by an employer retirement plan and you did not receive any social security benefits, you can figure your reduced IRA deduction by using Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013. Where can i file my state taxes only The Instructions for Form 1040, Form 1040A, and Form 1040NR include similar worksheets that you can use instead of the worksheet in this publication. Where can i file my state taxes only If you or your spouse is covered by an employer retirement plan, and you received any social security benefits, see Social Security Recipients , earlier. Where can i file my state taxes only Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only Worksheet 1-1. Where can i file my state taxes only Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. Where can i file my state taxes only 1. Where can i file my state taxes only Enter your adjusted gross income (AGI) from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, figured without taking into account the amount from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 1. Where can i file my state taxes only   2. Where can i file my state taxes only Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 2. Where can i file my state taxes only   3. Where can i file my state taxes only Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Where can i file my state taxes only   4. Where can i file my state taxes only Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 4. Where can i file my state taxes only   5. Where can i file my state taxes only Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Where can i file my state taxes only   6. Where can i file my state taxes only Enter any foreign housing deduction from Form 2555, line 50 6. Where can i file my state taxes only   7. Where can i file my state taxes only Enter any excludable savings bond interest from Form 8815, line 14 7. Where can i file my state taxes only   8. Where can i file my state taxes only Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Where can i file my state taxes only   9. Where can i file my state taxes only Add lines 1 through 8. Where can i file my state taxes only This is your Modified AGI for traditional IRA purposes 9. Where can i file my state taxes only   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Where can i file my state taxes only If you file Form 1040A, enter your IRA deduction on line 17 of that form. Where can i file my state taxes only If you file Form 1040NR, enter your IRA deduction on line 32 of that form. Where can i file my state taxes only You cannot deduct IRA contributions on Form 1040EZ or Form 1040NR-EZ. Where can i file my state taxes only Self-employed. Where can i file my state taxes only   If you are self-employed (a sole proprietor or partner) and have a SIMPLE IRA, enter your deduction for allowable plan contributions on Form 1040, line 28. Where can i file my state taxes only If you file Form 1040NR, enter your deduction on line 28 of that form. Where can i file my state taxes only Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA of up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Where can i file my state taxes only The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Where can i file my state taxes only Example. Where can i file my state taxes only Tony is 29 years old and single. Where can i file my state taxes only In 2013, he was covered by a retirement plan at work. Where can i file my state taxes only His salary is $62,000. Where can i file my state taxes only His modified AGI is $70,000. Where can i file my state taxes only Tony makes a $5,500 IRA contribution for 2013. Where can i file my state taxes only Because he was covered by a retirement plan and his modified AGI is above $69,000, he cannot deduct his $5,500 IRA contribution. Where can i file my state taxes only He must designate this contribution as a nondeductible contribution by reporting it on Form 8606. Where can i file my state taxes only Repayment of reservist distributions. Where can i file my state taxes only   Nondeductible contributions may include repayments of qualified reservist distributions. Where can i file my state taxes only For more information, see Qualified reservist repayments under How Much Can Be Contributed, earlier. Where can i file my state taxes only Form 8606. Where can i file my state taxes only   To designate contributions as nondeductible, you must file Form 8606. Where can i file my state taxes only (See the filled-in Forms 8606 in this chapter. Where can i file my state taxes only )   You do not have to designate a contribution as nondeductible until you file your tax return. Where can i file my state taxes only When you file, you can even designate otherwise deductible contributions as nondeductible contributions. Where can i file my state taxes only   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Where can i file my state taxes only    A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Where can i file my state taxes only In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Where can i file my state taxes only See Form 8606 under Distributions Fully or Partly Taxable, later. Where can i file my state taxes only Failure to report nondeductible contributions. Where can i file my state taxes only   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated like deductible contributions when withdrawn. Where can i file my state taxes only All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Where can i file my state taxes only Penalty for overstatement. Where can i file my state taxes only   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Where can i file my state taxes only Penalty for failure to file Form 8606. Where can i file my state taxes only   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Where can i file my state taxes only Tax on earnings on nondeductible contributions. Where can i file my state taxes only   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Where can i file my state taxes only Cost basis. Where can i file my state taxes only   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Where can i file my state taxes only Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Where can i file my state taxes only    Commonly, distributions from your traditional IRAs will include both taxable and nontaxable (cost basis) amounts. Where can i file my state taxes only See Are Distributions Taxable, later, for more information. Where can i file my state taxes only Recordkeeping. Where can i file my state taxes only There is a recordkeeping worksheet, Appendix A. Where can i file my state taxes only Summary Record of Traditional IRA(s) for 2013 , that you can use to keep a record of deductible and nondeductible IRA contributions. Where can i file my state taxes only Examples — Worksheet for Reduced IRA Deduction for 2013 The following examples illustrate the use of Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013. Where can i file my state taxes only Example 1. Where can i file my state taxes only For 2013, Tom and Betty file a joint return on Form 1040. Where can i file my state taxes only They are both 39 years old. Where can i file my state taxes only They are both employed and Tom is covered by his employer's retirement plan. Where can i file my state taxes only Tom's salary is $59,000 and Betty's is $32,555. Where can i file my state taxes only They each have a traditional IRA and their combined modified AGI, which includes $5,000 interest and dividend income, is $96,555. Where can i file my state taxes only Because their modified AGI is between $95,000 and $115,000 and Tom is covered by an employer plan, Tom is subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Where can i file my state taxes only For 2013, Tom contributed $5,500 to his IRA and Betty contributed $5,500 to hers. Where can i file my state taxes only Even though they file a joint return, they must use separate worksheets to figure the IRA deduction for each of them. Where can i file my state taxes only Tom can take a deduction of only $5,080. Where can i file my state taxes only He can choose to treat the $5,080 as either deductible or nondeductible contributions. Where can i file my state taxes only He can either leave the $420 ($5,500 − $5,080) of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Where can i file my state taxes only He decides to treat the $5,080 as deductible contributions and leave the $420 of nondeductible contributions in his IRA. Where can i file my state taxes only Using Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, Tom figures his deductible and nondeductible amounts as shown on Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated. Where can i file my state taxes only Betty figures her IRA deduction as follows. Where can i file my state taxes only Betty can treat all or part of her contributions as either deductible or nondeductible. Where can i file my state taxes only This is because her $5,500 contribution for 2013 is not subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Where can i file my state taxes only She does not need to use Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, because their modified AGI is not within the phaseout range that applies. Where can i file my state taxes only Betty decides to treat her $5,500 IRA contributions as deductible. Where can i file my state taxes only The IRA deductions of $5,080 and $5,500 on the joint return for Tom and Betty total $10,580. Where can i file my state taxes only Example 2. Where can i file my state taxes only For 2013, Ed and Sue file a joint return on Form 1040. Where can i file my state taxes only They are both 39 years old. Where can i file my state taxes only Ed is covered by his employer's retirement plan. Where can i file my state taxes only Ed's salary is $45,000. Where can i file my state taxes only Sue had no compensation for the year and did not contribute to an IRA. Where can i file my state taxes only Sue is not covered by an employer plan. Where can i file my state taxes only Ed contributed $5,500 to his traditional IRA and $5,500 to a traditional IRA for Sue (a Kay Bailey Hutchison Spousal IRA). Where can i file my state taxes only Their combined modified AGI, which includes $2,000 interest and dividend income and a large capital gain from the sale of stock, is $180,555. Where can i file my state taxes only Because the combined modified AGI is $115,000 or more, Ed cannot deduct any of the contribution to his traditional IRA. Where can i file my state taxes only He can either leave the $5,500 of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Where can i file my state taxes only Sue figures her IRA deduction as shown on Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated. Where can i file my state taxes only Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013 (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only   2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only     Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only   4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only   5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only   6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only   7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only   8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only   Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only 115,000 2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only 96,555   Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only 18,445 4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only 5,080 5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only 59,000 6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only 5,500 7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only 5,080 8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only 420 Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only 188,000 2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only 180,555   Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only 7,445 4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only 4,100 5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only 39,500 6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only 5,500 7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only 4,100 8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only 1,400 What if You Inherit an IRA? If you inherit a traditional IRA, you are called a beneficiary. Where can i file my state taxes only A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Where can i file my state taxes only Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Where can i file my state taxes only Inherited from spouse. Where can i file my state taxes only   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Where can i file my state taxes only You can: Treat it as your own IRA by designating yourself as the account owner. Where can i file my state taxes only Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (s