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Who Has Free State Tax Filing

Who has free state tax filing 5. Who has free state tax filing   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Who has free state tax filing Shared equity financing agreement. Who has free state tax filing Donation of use of the property. Who has free state tax filing Examples. Who has free state tax filing Days used for repairs and maintenance. Who has free state tax filing Days used as a main home before or after renting. Who has free state tax filing Reporting Income and DeductionsNot used as a home. Who has free state tax filing Used as a home but rented less than 15 days. Who has free state tax filing Used as a home and rented 15 days or more. Who has free state tax filing If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Who has free state tax filing In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Who has free state tax filing Only your rental expenses may deducted on Schedule E (Form 1040). Who has free state tax filing Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Who has free state tax filing You must also determine if the dwelling unit is considered a home. Who has free state tax filing The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Who has free state tax filing Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Who has free state tax filing There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Who has free state tax filing Dwelling unit. Who has free state tax filing   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Who has free state tax filing It also includes all structures or other property belonging to the dwelling unit. Who has free state tax filing A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Who has free state tax filing   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Who has free state tax filing Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Who has free state tax filing Example. Who has free state tax filing You rent a room in your home that is always available for short-term occupancy by paying customers. Who has free state tax filing You do not use the room yourself and you allow only paying customers to use the room. Who has free state tax filing This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Who has free state tax filing Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Who has free state tax filing When dividing your expenses, follow these rules. Who has free state tax filing Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Who has free state tax filing (This rule does not apply when determining whether you used the unit as a home. Who has free state tax filing ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Who has free state tax filing Fair rental price. Who has free state tax filing   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Who has free state tax filing The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Who has free state tax filing   Ask yourself the following questions when comparing another property with yours. Who has free state tax filing Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Who has free state tax filing Example. Who has free state tax filing Your beach cottage was available for rent from June 1 through August 31 (92 days). Who has free state tax filing Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Who has free state tax filing The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Who has free state tax filing Your family also used the cottage during the last 2 weeks of May (14 days). Who has free state tax filing The cottage was not used at all before May 17 or after August 31. Who has free state tax filing You figure the part of the cottage expenses to treat as rental expenses as follows. Who has free state tax filing The cottage was used for rental a total of 85 days (92 − 7). Who has free state tax filing The days it was available for rent but not rented (7 days) are not days of rental use. Who has free state tax filing The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Who has free state tax filing You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Who has free state tax filing The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Who has free state tax filing Your rental expenses are 85/99 (86%) of the cottage expenses. Who has free state tax filing Note. Who has free state tax filing When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Who has free state tax filing Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Who has free state tax filing Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Who has free state tax filing If you have a net loss, you may not be able to deduct all of the rental expenses. Who has free state tax filing See Dwelling Unit Used as a Home, next. Who has free state tax filing Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Who has free state tax filing You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Who has free state tax filing See What is a day of personal use , later. Who has free state tax filing If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Who has free state tax filing Instead, count it as a day of personal use in applying both (1) and (2) above. Who has free state tax filing What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Who has free state tax filing You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Who has free state tax filing However, see Days used as a main home before or after renting , later. Who has free state tax filing A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Who has free state tax filing Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Who has free state tax filing ), and lineal descendants (children, grandchildren, etc. Who has free state tax filing ). Who has free state tax filing Anyone under an arrangement that lets you use some other dwelling unit. Who has free state tax filing Anyone at less than a fair rental price. Who has free state tax filing Main home. Who has free state tax filing   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Who has free state tax filing Shared equity financing agreement. Who has free state tax filing   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Who has free state tax filing Donation of use of the property. Who has free state tax filing   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Who has free state tax filing Examples. Who has free state tax filing   The following examples show how to determine if you have days of personal use. Who has free state tax filing Example 1. Who has free state tax filing You and your neighbor are co-owners of a condominium at the beach. Who has free state tax filing Last year, you rented the unit to vacationers whenever possible. Who has free state tax filing The unit was not used as a main home by anyone. Who has free state tax filing Your neighbor used the unit for 2 weeks last year; you did not use it at all. Who has free state tax filing Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Who has free state tax filing Example 2. Who has free state tax filing You and your neighbors are co-owners of a house under a shared equity financing agreement. Who has free state tax filing Your neighbors live in the house and pay you a fair rental price. Who has free state tax filing Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Who has free state tax filing This is because your neighbors rent the house as their main home under a shared equity financing agreement. Who has free state tax filing Example 3. Who has free state tax filing You own a rental property that you rent to your son. Who has free state tax filing Your son does not own any interest in this property. Who has free state tax filing He uses it as his main home and pays you a fair rental price. Who has free state tax filing Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Who has free state tax filing Example 4. Who has free state tax filing You rent your beach house to Rosa. Who has free state tax filing Rosa rents her cabin in the mountains to you. Who has free state tax filing You each pay a fair rental price. Who has free state tax filing You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Who has free state tax filing Example 5. Who has free state tax filing You rent an apartment to your mother at less than a fair rental price. Who has free state tax filing You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Who has free state tax filing Days used for repairs and maintenance. Who has free state tax filing   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Who has free state tax filing Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Who has free state tax filing Example. Who has free state tax filing Corey owns a cabin in the mountains that he rents for most of the year. Who has free state tax filing He spends a week at the cabin with family members. Who has free state tax filing Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Who has free state tax filing Corey's family members, however, work substantially full time on the cabin each day during the week. Who has free state tax filing The main purpose of being at the cabin that week is to do maintenance work. Who has free state tax filing Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Who has free state tax filing Days used as a main home before or after renting. Who has free state tax filing   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Who has free state tax filing Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Who has free state tax filing You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Who has free state tax filing However, this special rule does not apply when dividing expenses between rental and personal use. Who has free state tax filing See Property Changed to Rental Use in chapter 4. Who has free state tax filing Example 1. Who has free state tax filing On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Who has free state tax filing You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Who has free state tax filing On June 1, 2013, you moved back into your old house. Who has free state tax filing The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Who has free state tax filing Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Who has free state tax filing Example 2. Who has free state tax filing On January 31, you moved out of the condominium where you had lived for 3 years. Who has free state tax filing You offered it for rent at a fair rental price beginning on February 1. Who has free state tax filing You were unable to rent it until April. Who has free state tax filing On September 15, you sold the condominium. Who has free state tax filing The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Who has free state tax filing Examples. Who has free state tax filing   The following examples show how to determine whether you used your rental property as a home. Who has free state tax filing Example 1. Who has free state tax filing You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Who has free state tax filing You rented the basement apartment at a fair rental price to college students during the regular school year. Who has free state tax filing You rented to them on a 9-month lease (273 days). Who has free state tax filing You figured 10% of the total days rented to others at a fair rental price is 27 days. Who has free state tax filing During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Who has free state tax filing Your basement apartment was used as a home because you used it for personal purposes for 30 days. Who has free state tax filing Rent-free use by your brothers is considered personal use. Who has free state tax filing Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Who has free state tax filing Example 2. Who has free state tax filing You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Who has free state tax filing Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Who has free state tax filing You figured 10% of the total days rented to others at a fair rental price is 3 days. Who has free state tax filing The room was used as a home because you used it for personal purposes for 21 days. Who has free state tax filing That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Who has free state tax filing Example 3. Who has free state tax filing You own a condominium apartment in a resort area. Who has free state tax filing You rented it at a fair rental price for a total of 170 days during the year. Who has free state tax filing For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Who has free state tax filing Your family actually used the apartment for 10 of those days. Who has free state tax filing Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Who has free state tax filing You figured 10% of the total days rented to others at a fair rental price is 16 days. Who has free state tax filing Your family also used the apartment for 7 other days during the year. Who has free state tax filing You used the apartment as a home because you used it for personal purposes for 17 days. Who has free state tax filing That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Who has free state tax filing Minimal rental use. Who has free state tax filing   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Who has free state tax filing See Used as a home but rented less than 15 days, later, for more information. Who has free state tax filing Limit on deductions. Who has free state tax filing   Renting a dwelling unit that is considered a home is not a passive activity. Who has free state tax filing Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Who has free state tax filing The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Who has free state tax filing Any expenses carried forward to the next year will be subject to any limits that apply for that year. Who has free state tax filing This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Who has free state tax filing   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Who has free state tax filing Reporting Income and Deductions Property not used for personal purposes. Who has free state tax filing   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Who has free state tax filing Property used for personal purposes. Who has free state tax filing   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Who has free state tax filing Not used as a home. Who has free state tax filing   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Who has free state tax filing Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Who has free state tax filing The expenses for personal use are not deductible as rental expenses. Who has free state tax filing   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Who has free state tax filing Used as a home but rented less than 15 days. Who has free state tax filing   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Who has free state tax filing You are not required to report the rental income and rental expenses from this activity. Who has free state tax filing The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Who has free state tax filing See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Who has free state tax filing Used as a home and rented 15 days or more. Who has free state tax filing   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Who has free state tax filing Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Who has free state tax filing The expenses for personal use are not deductible as rental expenses. Who has free state tax filing   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Who has free state tax filing You do not need to use Worksheet 5-1. Who has free state tax filing   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Who has free state tax filing To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Who has free state tax filing Worksheet 5-1. Who has free state tax filing Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Who has free state tax filing Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Who has free state tax filing ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Who has free state tax filing Rental Use Percentage A. Who has free state tax filing Total days available for rent at fair rental price A. Who has free state tax filing       B. Who has free state tax filing Total days available for rent (line A) but not rented B. Who has free state tax filing       C. Who has free state tax filing Total days of rental use. Who has free state tax filing Subtract line B from line A C. Who has free state tax filing       D. Who has free state tax filing Total days of personal use (including days rented at less than fair rental price) D. Who has free state tax filing       E. Who has free state tax filing Total days of rental and personal use. Who has free state tax filing Add lines C and D E. Who has free state tax filing       F. Who has free state tax filing Percentage of expenses allowed for rental. Who has free state tax filing Divide line C by line E     F. Who has free state tax filing . Who has free state tax filing PART II. Who has free state tax filing Allowable Rental Expenses 1. Who has free state tax filing Enter rents received 1. Who has free state tax filing   2a. Who has free state tax filing Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Who has free state tax filing       b. Who has free state tax filing Enter the rental portion of real estate taxes b. Who has free state tax filing       c. Who has free state tax filing Enter the rental portion of deductible casualty and theft losses (see instructions) c. Who has free state tax filing       d. Who has free state tax filing Enter direct rental expenses (see instructions) d. Who has free state tax filing       e. Who has free state tax filing Fully deductible rental expenses. Who has free state tax filing Add lines 2a–2d. Who has free state tax filing Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Who has free state tax filing   3. Who has free state tax filing Subtract line 2e from line 1. Who has free state tax filing If zero or less, enter -0- 3. Who has free state tax filing   4a. Who has free state tax filing Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Who has free state tax filing       b. Who has free state tax filing Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Who has free state tax filing       c. Who has free state tax filing Carryover of operating expenses from 2012 worksheet c. Who has free state tax filing       d. Who has free state tax filing Add lines 4a–4c d. Who has free state tax filing       e. Who has free state tax filing Allowable expenses. Who has free state tax filing Enter the smaller of line 3 or line 4d (see instructions) 4e. Who has free state tax filing   5. Who has free state tax filing Subtract line 4e from line 3. Who has free state tax filing If zero or less, enter -0- 5. Who has free state tax filing   6a. Who has free state tax filing Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Who has free state tax filing       b. Who has free state tax filing Enter the rental portion of depreciation of the dwelling unit b. Who has free state tax filing       c. Who has free state tax filing Carryover of excess casualty losses and depreciation from 2012 worksheet c. Who has free state tax filing       d. Who has free state tax filing Add lines 6a–6c d. Who has free state tax filing       e. Who has free state tax filing Allowable excess casualty and theft losses and depreciation. Who has free state tax filing Enter the smaller of  line 5 or line 6d (see instructions) 6e. Who has free state tax filing   PART III. Who has free state tax filing Carryover of Unallowed Expenses to Next Year 7a. Who has free state tax filing Operating expenses to be carried over to next year. Who has free state tax filing Subtract line 4e from line 4d 7a. Who has free state tax filing   b. Who has free state tax filing Excess casualty and theft losses and depreciation to be carried over to next year. Who has free state tax filing  Subtract line 6e from line 6d b. Who has free state tax filing   Worksheet 5-1 Instructions. Who has free state tax filing Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Who has free state tax filing Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Who has free state tax filing Line 2a. Who has free state tax filing Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Who has free state tax filing Do not include interest on a loan that did not benefit the dwelling unit. Who has free state tax filing For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Who has free state tax filing Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Who has free state tax filing Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Who has free state tax filing   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Who has free state tax filing See the Schedule A instructions. Who has free state tax filing However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Who has free state tax filing See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Who has free state tax filing Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Who has free state tax filing   Note. Who has free state tax filing Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Who has free state tax filing Instead, figure the personal portion on a separate Schedule A. Who has free state tax filing If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Who has free state tax filing           Line 2c. Who has free state tax filing Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Who has free state tax filing To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Who has free state tax filing If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Who has free state tax filing On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Who has free state tax filing Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Who has free state tax filing   Note. Who has free state tax filing Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Who has free state tax filing Instead, figure the personal portion on a separate Form 4684. Who has free state tax filing           Line 2d. Who has free state tax filing Enter the total of your rental expenses that are directly related only to the rental activity. Who has free state tax filing These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Who has free state tax filing Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Who has free state tax filing           Line 2e. Who has free state tax filing You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Who has free state tax filing Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Who has free state tax filing           Line 4b. Who has free state tax filing On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Who has free state tax filing If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Who has free state tax filing Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Who has free state tax filing           Line 4e. Who has free state tax filing You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Who has free state tax filing *           Line 6a. Who has free state tax filing To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Who has free state tax filing   A. Who has free state tax filing Enter the amount from Form 4684, line 10       B. Who has free state tax filing Enter the rental portion of line A       C. Who has free state tax filing Enter the amount from line 2c of this worksheet       D. Who has free state tax filing Subtract line C from line B. Who has free state tax filing Enter the result here and on line 6a of this worksheet               Line 6e. Who has free state tax filing You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Who has free state tax filing * *Allocating the limited deduction. Who has free state tax filing If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Who has free state tax filing Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Who has free state tax filing Prev  Up  Next   Home   More Online Publications
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The Who Has Free State Tax Filing

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