Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend Income Tax Return

How To Amend Your Tax ReturnFile Amended Tax Return 2011Amend 2010 Tax2012 State TaxHow To Refile A Tax ReturnHelp Filing An Amended Tax ReturnDo Military Pay TaxesHow To Fill Out 1040x Line By LineAmend 2009 Tax Return Online FreeEz FormFile Past Year TaxesIrs FormsFiling Taxes With Unemployment Income 2011Federal 1040x FormHow To Do 1040xWhere To File 2012 Form 10402011 Taxes Online FreeEz 1040 FormState Tax Forms 2013Electronic 1040xH&r Block 2012 TaxesUnemployment Tax FilingIrs Gov Amended ReturnFree Tax Filing H&r BlockIrs Gov 2012 Tax ReturnTaxact.com 2011Download Irs Form 1040x2011 Income Tax Forms IndividualHow To File An Amended 2011 Tax ReturnFile State Taxes Online For Free1040x 20132012 Form 1040ez1040 EsTax Return Form 1040ez2011 TaxesDownload Tax Forms 2011Hr Block State TaxesHow Long Do I Have To File An Amended Tax ReturnH&block ComFile 2012 Taxes

Amend Income Tax Return

Amend income tax return 1. Amend income tax return   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Amend income tax return  You can set up and make contributions to an IRA if you receive taxable compensation. Amend income tax return Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Amend income tax return For more information about IRAs, see Publication 590. Amend income tax return Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Amend income tax return The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Amend income tax return Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Amend income tax return Many types of educational assistance are tax free if they meet the requirements discussed here. Amend income tax return Special rules apply to U. Amend income tax return S. Amend income tax return citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Amend income tax return For information about these rules, see Publication 54, Tax Guide for U. Amend income tax return S. Amend income tax return Citizens and Resident Aliens Abroad. Amend income tax return Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Amend income tax return A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Amend income tax return Amount of scholarship or fellowship. Amend income tax return   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Amend income tax return This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Amend income tax return The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Amend income tax return Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Amend income tax return Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Amend income tax return A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend income tax return (But for exceptions, see Payment for services,later. Amend income tax return Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Amend income tax return Candidate for a degree. Amend income tax return   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Amend income tax return Eligible educational institution. Amend income tax return   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend income tax return Qualified education expenses. Amend income tax return   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend income tax return These items must be required of all students in your course of instruction. Amend income tax return Expenses that do not qualify. Amend income tax return   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amend income tax return Payment for services. Amend income tax return   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend income tax return This applies even if all candidates for a degree must perform the services to receive the degree. Amend income tax return (See exceptions next. Amend income tax return ) Exceptions. Amend income tax return   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend income tax return Example 1. Amend income tax return You received a scholarship of $2,500. Amend income tax return The scholarship was not received under either of the exceptions mentioned above. Amend income tax return As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Amend income tax return Of the $2,500 scholarship, $1,000 represents payment for teaching. Amend income tax return The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Amend income tax return Your qualified education expenses were at least $1,500. Amend income tax return Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Amend income tax return The $1,000 you received for teaching is taxable. Amend income tax return Example 2. Amend income tax return You are a candidate for a degree at a medical school. Amend income tax return You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Amend income tax return The terms of your scholarship require you to perform future services. Amend income tax return A substantial penalty applies if you do not comply. Amend income tax return The entire amount of your grant is taxable as payment for services in the year it is received. Amend income tax return Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Amend income tax return Worksheet 1-1. Amend income tax return    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Amend income tax return    Worksheet 1-1. Amend income tax return Taxable Scholarship and Fellowship Income 1. Amend income tax return Enter the total amount of any scholarship or fellowship for 2013. Amend income tax return See Amount of scholarship or fellowship, earlier. Amend income tax return 1. Amend income tax return       If you are a degree candidate at an eligible educational institution, go to line 2. Amend income tax return If you are not a degree candidate at an eligible educational institution, stop here. Amend income tax return The entire amount is taxable. Amend income tax return For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Amend income tax return       2. Amend income tax return Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Amend income tax return (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend income tax return ) 2. Amend income tax return     3. Amend income tax return Subtract line 2 from line 1 3. Amend income tax return     4. Amend income tax return Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Amend income tax return     5. Amend income tax return Subtract line 4 from line 3 5. Amend income tax return     6. Amend income tax return Enter the amount of your qualified education expenses 6. Amend income tax return     7. Amend income tax return Enter the smaller of line 5 or line 6. Amend income tax return This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Amend income tax return     8. Amend income tax return Subtract line 7 from line 5 8. Amend income tax return     9. Amend income tax return Taxable part. Amend income tax return Add lines 2, 4, and 8. Amend income tax return See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Amend income tax return     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Amend income tax return You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Amend income tax return Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Amend income tax return If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Amend income tax return If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Amend income tax return You must report the taxable amount whether or not you received a Form W-2. Amend income tax return If you receive an incorrect Form W-2, ask the payer for a corrected one. Amend income tax return For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Amend income tax return How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Amend income tax return Form 1040EZ. Amend income tax return   If you file Form 1040EZ, include the taxable amount in the total on line 1. Amend income tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Amend income tax return Form 1040A. Amend income tax return   If you file Form 1040A, include the taxable amount in the total on line 7. Amend income tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Amend income tax return Form 1040. Amend income tax return   If you file Form 1040, include the taxable amount in the total on line 7. Amend income tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Amend income tax return Schedule SE (Form 1040). Amend income tax return   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Amend income tax return If your net earnings are $400 or more, you must pay self-employment tax. Amend income tax return Use Schedule SE, Self-Employment Tax, to figure this tax. Amend income tax return Form 1040NR. Amend income tax return   If you file Form 1040NR, report the taxable amount on line 12. Amend income tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Amend income tax return S. Amend income tax return Source Income Subject to Withholding. Amend income tax return See the Instructions for Form 1040NR for more information. Amend income tax return Form 1040NR-EZ. Amend income tax return   If you file Form 1040NR-EZ, report the taxable amount on line 5. Amend income tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Amend income tax return See the Instructions for Form 1040NR-EZ for more information. Amend income tax return Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Amend income tax return Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Amend income tax return Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Amend income tax return They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Amend income tax return Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Amend income tax return Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Amend income tax return Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Amend income tax return Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Amend income tax return Do not include these payments as income on your federal tax return. Amend income tax return If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Amend income tax return This applies only to the part of your VA payments that is required to be used for education expenses. Amend income tax return You may want to visit the Veteran's Administration website at www. Amend income tax return gibill. Amend income tax return va. Amend income tax return gov for specific information about the various VA benefits for education. Amend income tax return Example. Amend income tax return You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Amend income tax return Neither of these benefits is taxable and you do not report them on your tax return. Amend income tax return You also want to claim an American opportunity credit on your return. Amend income tax return You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Amend income tax return To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Amend income tax return You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Amend income tax return Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Amend income tax return This is called a “tuition reduction. Amend income tax return ” You do not have to include a qualified tuition reduction in your income. Amend income tax return A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Amend income tax return You do not have to use the tuition reduction at the eligible educational institution from which you received it. Amend income tax return In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Amend income tax return The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Amend income tax return You must include in your income any tuition reduction you receive that is payment for your services. Amend income tax return Eligible educational institution. Amend income tax return   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend income tax return Officers, owners, and highly compensated employees. Amend income tax return   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Amend income tax return This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Amend income tax return The group must be defined under a reasonable classification set up by the employer. Amend income tax return The classification must not discriminate in favor of owners, officers, or highly compensated employees. Amend income tax return Payment for services. Amend income tax return   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Amend income tax return This applies even if all candidates for a degree must perform the services to receive the degree. Amend income tax return (See below for exceptions. Amend income tax return ) Exceptions. Amend income tax return   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend income tax return Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Amend income tax return You are an employee of the eligible educational institution. Amend income tax return You were an employee of the eligible educational institution, but you retired or left on disability. Amend income tax return You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Amend income tax return You are the dependent child or spouse of an individual described in (1) through (3), above. Amend income tax return Child of deceased parents. Amend income tax return   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Amend income tax return Child of divorced parents. Amend income tax return   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Amend income tax return Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Amend income tax return It is provided by an eligible educational institution. Amend income tax return You are a graduate student who performs teaching or research activities for the educational institution. Amend income tax return You must include in income any other tuition reductions for graduate education that you receive. Amend income tax return How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Amend income tax return Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amend income tax return Prev  Up  Next   Home   More Online Publications
Español

The Amend Income Tax Return

Amend income tax return Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Amend income tax return Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Amend income tax return Form 1040A filers. Amend income tax return Form 1040 filers. Amend income tax return More information. Amend income tax return Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amend income tax return Taxpayer identification numbers for aliens. Amend income tax return Taxpayer identification numbers for adoptees. Amend income tax return Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Amend income tax return S. Amend income tax return citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Amend income tax return For details, see Table 1 and Table 2. Amend income tax return You also must file if one of the situations described in Table 3 applies. Amend income tax return The filing requirements apply even if you owe no tax. Amend income tax return Table 1. Amend income tax return 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Amend income tax return . Amend income tax return . Amend income tax return AND at the end of 2013 you were. Amend income tax return . Amend income tax return . Amend income tax return * THEN file a return if your gross income was at least. Amend income tax return . Amend income tax return . Amend income tax return ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Amend income tax return ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Amend income tax return Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amend income tax return If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Amend income tax return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Amend income tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Amend income tax return But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Amend income tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Amend income tax return You may have to pay a penalty if you are required to file a return but fail to do so. Amend income tax return If you willfully fail to file a return, you may be subject to criminal prosecution. Amend income tax return For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Amend income tax return Gross income. Amend income tax return    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amend income tax return If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Amend income tax return For a list of community property states, see Community property states under Married Filing Separately, later. Amend income tax return Self-employed persons. Amend income tax return    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Amend income tax return If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Amend income tax return In either case, you must add any income from investments and from incidental or outside operations or sources. Amend income tax return    You must file Form 1040 if you owe any self-employment tax. Amend income tax return Filing status. Amend income tax return    Your filing status generally depends on whether you are single or married. Amend income tax return Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Amend income tax return Filing status is discussed in detail later in this publication. Amend income tax return Age. Amend income tax return    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Amend income tax return For 2013, you are 65 or older if you were born before January 2, 1949. Amend income tax return Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Amend income tax return Dependents should see Table 2 instead. Amend income tax return Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Amend income tax return You are the surviving spouse, executor, administrator, or legal representative. Amend income tax return The decedent met the filing requirements described in this publication at the time of his or her death. Amend income tax return For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Amend income tax return Table 2. Amend income tax return 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Amend income tax return If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Amend income tax return  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Amend income tax return It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Amend income tax return Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Amend income tax return Gross income is the total of your unearned and earned income. Amend income tax return If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Amend income tax return For details, see Exemptions for Dependents. Amend income tax return Single dependents—Were you either age 65 or older or blind? □ No. Amend income tax return You must file a return if any of the following apply. Amend income tax return Your unearned income was more than $1,000. Amend income tax return Your earned income was more than $6,100. Amend income tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Amend income tax return     □ Yes. Amend income tax return You must file a return if any of the following apply. Amend income tax return Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Amend income tax return Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Amend income tax return Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Amend income tax return     Married dependents—Were you either age 65 or older or blind? □ No. Amend income tax return You must file a return if any of the following apply. Amend income tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amend income tax return Your unearned income was more than $1,000. Amend income tax return Your earned income was more than $6,100. Amend income tax return Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Amend income tax return     □ Yes. Amend income tax return You must file a return if any of the following apply. Amend income tax return Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amend income tax return Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Amend income tax return Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Amend income tax return Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Amend income tax return     U. Amend income tax return S. Amend income tax return Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Amend income tax return For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Amend income tax return S. Amend income tax return Citizens and Resident Aliens Abroad. Amend income tax return Residents of Puerto Rico If you are a U. Amend income tax return S. Amend income tax return citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Amend income tax return S. Amend income tax return income tax return for any year in which you meet the income requirements. Amend income tax return This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Amend income tax return If you are a bona fide resident of Puerto Rico for the whole year, your U. Amend income tax return S. Amend income tax return gross income does not include income from sources within Puerto Rico. Amend income tax return It does, however, include any income you received for your services as an employee of the United States or any U. Amend income tax return S. Amend income tax return agency. Amend income tax return If you receive income from Puerto Rican sources that is not subject to U. Amend income tax return S. Amend income tax return tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Amend income tax return S. Amend income tax return income tax return. Amend income tax return For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amend income tax return S. Amend income tax return Possessions. Amend income tax return Individuals With Income From U. Amend income tax return S. Amend income tax return Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amend income tax return S. Amend income tax return Virgin Islands, special rules may apply when determining whether you must file a U. Amend income tax return S. Amend income tax return federal income tax return. Amend income tax return In addition, you may have to file a return with the individual possession government. Amend income tax return See Publication 570 for more information. Amend income tax return Dependents A person who is a dependent may still have to file a return. Amend income tax return It depends on his or her earned income, unearned income, and gross income. Amend income tax return For details, see Table 2. Amend income tax return A dependent must also file if one of the situations described in Table 3 applies. Amend income tax return Responsibility of parent. Amend income tax return    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Amend income tax return If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Amend income tax return ” Earned income. Amend income tax return    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Amend income tax return Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Amend income tax return See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Amend income tax return Child's earnings. Amend income tax return    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Amend income tax return This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Amend income tax return But if the child does not pay the tax due on this income, the parent is liable for the tax. Amend income tax return Unearned income. Amend income tax return    Unearned income includes income such as interest, dividends, and capital gains. Amend income tax return Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Amend income tax return Election to report child's unearned income on parent's return. Amend income tax return    You may be able to include your child's interest and dividend income on your tax return. Amend income tax return If you do this, your child will not have to file a return. Amend income tax return To make this election, all of the following conditions must be met. Amend income tax return Your child was under age 19 (or under age 24 if a student) at the end of 2013. Amend income tax return (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Amend income tax return Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Amend income tax return ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Amend income tax return The interest and dividend income was less than $10,000. Amend income tax return Your child is required to file a return for 2013 unless you make this election. Amend income tax return Your child does not file a joint return for 2013. Amend income tax return No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Amend income tax return No federal income tax was withheld from your child's income under the backup withholding rules. Amend income tax return You are the parent whose return must be used when making the election to report your child's unearned income. Amend income tax return   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Amend income tax return Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Amend income tax return See Table 3 for those other situations when you must file. Amend income tax return Table 3. Amend income tax return Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Amend income tax return 1. Amend income tax return You owe any special taxes, including any of the following. Amend income tax return   a. Amend income tax return Alternative minimum tax. Amend income tax return (See Form 6251. Amend income tax return )   b. Amend income tax return Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Amend income tax return (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amend income tax return ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Amend income tax return   c. Amend income tax return Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Amend income tax return   d. Amend income tax return Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Amend income tax return (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Amend income tax return )   e. Amend income tax return Household employment taxes. Amend income tax return But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Amend income tax return   f. Amend income tax return Recapture taxes. Amend income tax return (See the Form 1040 instructions for lines 44, 59b, and 60. Amend income tax return ) 2. Amend income tax return You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Amend income tax return 3. Amend income tax return You had net earnings from self-employment of at least $400. Amend income tax return (See Schedule SE (Form 1040) and its instructions. Amend income tax return ) 4. Amend income tax return You had wages of $108. Amend income tax return 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amend income tax return (See Schedule SE (Form 1040) and its instructions. Amend income tax return ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Amend income tax return For example, you should file if one of the following applies. Amend income tax return You had income tax withheld from your pay. Amend income tax return You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Amend income tax return You qualify for the earned income credit. Amend income tax return See Publication 596, Earned Income Credit (EIC), for more information. Amend income tax return You qualify for the additional child tax credit. Amend income tax return See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Amend income tax return You qualify for the refundable American opportunity education credit. Amend income tax return See Form 8863, Education Credits. Amend income tax return You qualify for the health coverage tax credit. Amend income tax return For information about this credit, see Form 8885, Health Coverage Tax Credit. Amend income tax return You qualify for the credit for federal tax on fuels. Amend income tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Amend income tax return Form 1099-B received. Amend income tax return    Even if you are not required to file a return, you should consider filing if all of the following apply. Amend income tax return You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Amend income tax return The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Amend income tax return Box 3 of Form 1099-B (or substitute statement) is blank. Amend income tax return In this case, filing a return may keep you from getting a notice from the IRS. Amend income tax return Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Amend income tax return You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Amend income tax return There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Amend income tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. Amend income tax return Marital Status In general, your filing status depends on whether you are considered unmarried or married. Amend income tax return Unmarried persons. Amend income tax return    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. Amend income tax return   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Amend income tax return Divorced persons. Amend income tax return    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Amend income tax return Divorce and remarriage. Amend income tax return    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. Amend income tax return Annulled marriages. Amend income tax return    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. Amend income tax return You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Amend income tax return 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. Amend income tax return If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Amend income tax return 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. Amend income tax return Head of household or qualifying widow(er) with dependent child. Amend income tax return    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. Amend income tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Amend income tax return Married persons. Amend income tax return    If you are considered married, you and your spouse can file a joint return or separate returns. Amend income tax return Considered married. Amend income tax return    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. Amend income tax return You are married and living together. Amend income tax return 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. Amend income tax return You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Amend income tax return You are separated under an interlocutory (not final) decree of divorce. Amend income tax return Same-sex marriage. Amend income tax return    For federal tax purposes, individuals of the same sex are 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. Amend income tax return 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. Amend income tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Amend income tax return   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Amend income tax return S. Amend income tax return territories and possessions. Amend income tax return It means any domestic jurisdiction that has the legal authority to sanction marriages. Amend income tax return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Amend income tax return   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Amend income tax return However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Amend income tax return   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Amend income tax return gov. Amend income tax return Spouse died during the year. Amend income tax return    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Amend income tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Amend income tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Amend income tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Amend income tax return Your deceased spouse's filing status is married filing separately for that year. Amend income tax return Married persons living apart. Amend income tax return    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. Amend income tax return If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Amend income tax return Also, your tax may be lower, and you may be able to claim the earned income credit. Amend income tax return See Head of Household , later. Amend income tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Amend income tax return To determine your marital status, see Marital Status , earlier. Amend income tax return Widow(er). Amend income tax return    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Amend income tax return You may, however, be able to use another filing status that will give you a lower tax. Amend income tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Amend income tax return How to file. Amend income tax return    You can file Form 1040. Amend income tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. Amend income tax return If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Amend income tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Amend income tax return Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Amend income tax return 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. Amend income tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Amend income tax return You can file a joint return even if one of you had no income or deductions. Amend income tax return 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. Amend income tax return 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. Amend income tax return 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). Amend income tax return You can choose the method that gives the two of you the lower combined tax. Amend income tax return How to file. Amend income tax return    If you file as married filing jointly, you can use Form 1040. Amend income tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Amend income tax return 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. Amend income tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Amend income tax return Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Amend income tax return Spouse died. Amend income tax return    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. Amend income tax return See Spouse died during the year , under Married persons, earlier. Amend income tax return   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. Amend income tax return Divorced persons. Amend income tax return    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. Amend income tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Amend income tax return Accounting period. Amend income tax return    Both of you must use the same accounting period, but you can use different accounting methods. Amend income tax return Joint responsibility. Amend income tax return    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amend income tax return This means that if one spouse does not pay the tax due, the other may have to. Amend income tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Amend income tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Amend income tax return   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. Amend income tax return Divorced taxpayer. Amend income tax return    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Amend income tax return 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. Amend income tax return Relief from joint responsibility. Amend income tax return    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. Amend income tax return You can ask for relief no matter how small the liability. Amend income tax return   There are three types of relief available. Amend income tax return Innocent spouse relief. Amend income tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Amend income tax return Equitable relief. Amend income tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Amend income tax return Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Amend income tax return Signing a joint return. Amend income tax return    For a return to be considered a joint return, both spouses generally must sign the return. Amend income tax return Spouse died before signing. Amend income tax return    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Amend income tax return If neither you nor anyone else has 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. Amend income tax return Spouse away from home. Amend income tax return    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Amend income tax return Injury or disease prevents signing. Amend income tax return    If your spouse cannot sign because of injury or disease 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). Amend income tax return ” Be sure to also sign in the space provided for your signature. Amend income tax return Attach a dated statement, signed by you, to the return. Amend income tax return 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. Amend income tax return Signing as guardian of spouse. Amend income tax return    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Amend income tax return Spouse in combat zone. Amend income tax return    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. Amend income tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Amend income tax return 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. Amend income tax return Other reasons spouse cannot sign. Amend income tax return    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). Amend income tax return Attach the power of attorney (or a copy of it) to your tax return. Amend income tax return You can use Form 2848. Amend income tax return Nonresident alien or dual-status alien. Amend income tax return    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Amend income tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Amend income tax return S. Amend income tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Amend income tax return If you do file a joint return, you and your spouse are both treated as U. Amend income tax return S. Amend income tax return residents for the entire tax year. Amend income tax return See chapter 1 of Publication 519. Amend income tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. Amend income tax return 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. Amend income tax return 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. Amend income tax return 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 ). Amend income tax return This can apply to you even if you are not divorced or legally separated. Amend income tax return 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. Amend income tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Amend income tax return See Head of Household , later, for more information. Amend income tax return 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. Amend income tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Amend income tax return This way you can make sure you are using the filing status that results in the lowest combined tax. Amend income tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Amend income tax return How to file. Amend income tax return    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Amend income tax 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 person. Amend income tax return   You can file Form 1040. Amend income tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Amend income tax return Select this filing status by checking the box on line 3 of either form. Amend income tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. Amend income tax return 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. Amend income tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Amend income tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. Amend income tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Amend income tax return Your tax rate generally is higher than on a joint return. Amend income tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Amend income tax return 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 on a joint return). Amend income tax return 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. Amend income tax return See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Amend income tax return You cannot take the earned income credit. Amend income tax return You cannot take the exclusion or credit for adoption expenses in most cases. Amend income tax return 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. Amend income tax return You cannot exclude any interest income from qualified U. Amend income tax return S. Amend income tax return savings bonds you used for higher education expenses. Amend income tax return 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. Amend income tax return 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. Amend income tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amend income tax return If your spouse itemizes deductions, you cannot claim the standard deduction. Amend income tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Amend income tax return Adjusted gross income (AGI) limits. Amend income tax return    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. Amend income tax return Individual retirement arrangements (IRAs). Amend income tax return    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. Amend income tax return Your deduction is reduced or eliminated if your income is more than a certain amount. Amend income tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. Amend income tax return For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Amend income tax return Rental activity losses. Amend income tax return    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. Amend income tax return This is called a special allowance. Amend income tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Amend income tax return 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. Amend income tax return See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Amend income tax return Community property states. Amend income tax return    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. Amend income tax return See Publication 555, Community Property. Amend income tax return 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. Amend income tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Amend income tax return This does not include any extensions. Amend income tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Amend income tax return 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. Amend income tax return Exception. Amend income tax return    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Amend income tax return The personal representative has 1 year from the due date (including extensions) of the return to make the change. Amend income tax return See Publication 559 for more information on filing income tax returns for a decedent. Amend income tax return Head of Household You may be able to file as head of household if you meet all the following requirements. Amend income tax return You are unmarried or considered unmarried on the last day of the year. Amend income tax return See Marital Status , earlier, and Considered Unmarried , later. Amend income tax return You paid more than half the cost of keeping up a home for the year. Amend income tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Amend income tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. Amend income tax return See Special rule for parent , later, under Qualifying Person. Amend income tax return 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. Amend income tax return You will also receive a higher standard deduction than if you file as single or married filing separately. Amend income tax return How to file. Amend income tax return    If you file as head of household, you can use Form 1040. Amend income tax return If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amend income tax return Indicate your choice of this filing status by checking the box on line 4 of either form. Amend income tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Amend income tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Amend income tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. Amend income tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). Amend income tax return You paid more than half the cost of keeping up your home for the tax year. Amend income tax return Your spouse did not live in your home during the last 6 months of the tax year. Amend income tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amend income tax return See Temporary absences , later. Amend income tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Amend income tax return (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Amend income tax return ) You must be able to claim an exemption for the child. Amend income tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Amend income tax return The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Amend income tax return 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. Amend income tax return See Publication 555 for more information. Amend income tax return Nonresident alien spouse. Amend income tax return    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. Amend income tax return However, your spouse is not a qualifying person for head of household purposes. Amend income tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Amend income tax return Choice to treat spouse as resident. Amend income tax return    You are considered married if you choose to treat your spouse as a resident alien. Amend income tax return See chapter 1 of Publication 519. Amend income tax return 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. Amend income tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Amend income tax return Worksheet 1. Amend income tax return 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. Amend income tax return Costs you include. Amend income tax return    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. Amend income tax return   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. Amend income tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Amend income tax return Costs you do not include. Amend income tax return    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Amend income tax return 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. Amend income tax return Qualifying Person See Table 4 to see who is a qualifying person. Amend income tax return Any person not described in Table 4 is not a qualifying person. Amend income tax return Example 1—child. Amend income tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. Amend income tax return 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. Amend income tax return As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Amend income tax return Example 2—child who is not qualifying person. Amend income tax return 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. Amend income tax return Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Amend income tax return Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Amend income tax return As a result, he is not your qualifying person for head of household purposes. Amend income tax return Example 3—girlfriend. Amend income tax return Your girlfriend lived with you all year. Amend income tax return Even though she may be your qualifying relative if the gross income and support tests (explained later) 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 . Amend income tax return See Table 4. Amend income tax return Example 4—girlfriend's child. Amend income tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Amend income tax return 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 , later). Amend income tax return As a result, he is not your qualifying person for head of household purposes. Amend income tax return Home of qualifying person. Amend income tax return    Generally, the qualifying person must live with you for more than half of the year. Amend income tax return Special rule for parent. Amend income tax return    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. Amend income tax return However, you must be able to claim an exemption for your father or mother. Amend income tax return 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. Amend income tax return   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. Amend income tax return Death or birth. Amend income tax return    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Amend income tax return To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Amend income tax return Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Amend income tax return Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Amend income tax return Example. Amend income tax return You are unmarried. Amend income tax return Your mother, for whom you can claim an exemption, lived in an apartment by herself. Amend income tax return She died on September 2. Amend income tax return The cost of the upkeep of her apartment for the year until her death was $6,000. Amend income tax return You paid $4,000 and your brother paid $2,000. Amend income tax return Your brother made no other payments towards your mother's support. Amend income tax return Your mother had no income. Amend income tax return Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Amend income tax return Temporary absences. Amend income tax return    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. Amend income tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. Amend income tax return You must continue to keep up the home during the absence. Amend income tax return Kidnapped child. Amend income tax return    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Amend income tax return You can claim head of household filing status if all the following statements are true. Amend income tax return The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Amend income tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amend income tax return You would have qualified for head of household filing status if the child had not been kidnapped. Amend income tax return   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Amend income tax return 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. Amend income tax return The year of death is the last year for which you can file jointly with your deceased spouse. Amend income tax return See Married Filing Jointly , earlier. Amend income tax return 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. Amend income tax return 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. Amend income tax return The rules for using this filing status are explained in detail here. Amend income tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Amend income tax return It does not entitle you to file a joint return. Amend income tax return How to file. Amend income tax return    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Amend income tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Amend income tax return Check the box on line 5 of either form. Amend income tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Amend income tax return Table 4. Amend income tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Amend income tax return IF the person is your . Amend income tax return . Amend income tax return . Amend income tax return   AND . Amend income tax return . Amend income tax return . Amend income tax return   THEN that person is . Amend income tax return . Amend income tax return . Amend income tax return 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. Amend income tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. Amend income tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Amend income tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Amend income tax return 6   you cannot claim an exemption for him or her   not a qualifying person. Amend income tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Amend income tax return   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 , later, and you can claim an exemption for him or her5   a qualifying person. Amend income tax return   he or she did not live with you more than half the year   not a qualifying person. Amend income tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, 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. Amend income tax return   you cannot claim an exemption for him or her   not a qualifying person. Amend income tax return 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amend income tax return 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Amend income tax return Note: 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, later. Amend income tax return 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. Amend income tax return 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Amend income tax return 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Amend income tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amend income tax return See Multiple Support Agreement . Amend income tax return 6 See Special rule for parent . Amend income tax return Eligibility rules. Amend income tax return    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Amend income tax return You were entitled to file a joint return with your spouse for the year your spouse died. Amend income tax return It does not matter whether you actually filed a joint return. Amend income tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amend income tax return You have a child or stepchild for whom you can claim an exemption. Amend income tax return This does not include a foster child. Amend income tax return This child lived in your home all year, except for temporary absences. Amend income tax return See Temporary absences , earlier, under Head of Household. Amend income tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Amend income tax return You paid more than half the cost of keeping up a home for the year. Amend income tax return See Keeping Up a Home , earlier, under Head of Household. Amend income tax return Example. Amend income tax return John's wife died in 2011. Amend income tax return John has not remarried. Amend income tax return He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Amend income tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. Amend income tax return For 2012 and 2013, he can file as a qualifying widower with a dependent child. Amend income tax return After 2013, he can file as head of household if he qualifies. Amend income tax return Death or birth. Amend income tax return    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. Amend income tax return 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. Amend income tax return Kidnapped child. Amend income tax return    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Amend income tax return You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Amend income tax return The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Amend income tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amend income tax return You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Amend income tax return As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Amend income tax return Exemptions Exemptions reduce your taxable income. Amend income tax return You can deduct $3,900 for each exemption you claim in 2013. Amend income tax return If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Amend income tax return But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Amend income tax return See Phaseout of Exemptions , later. Amend income tax return Types of exemptions. Amend income tax return    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). Amend income tax return While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Amend income tax return Dependent cannot claim a personal exemption. Amend income tax return    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Amend income tax return How to claim exemptions. Amend income tax return    How you claim an exemption on your tax return depends on which form you file. Amend income tax return Form 1040EZ filers. Amend income tax return    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Amend income tax return Form 1040A filers. Amend income tax return    If you file Form 1040A, complete lines 6a through 6d. Amend income tax return The total number of exemptions you can claim is the total in the box on line 6d. Amend income tax return Also complete line 26. Amend income tax return Form 1040 filers. Amend income tax return    If you file Form 1040, complete lines 6a through 6d. Amend income tax return The total number of exemptions you can claim is the total in the box on line 6d. Amend income tax return Also complete line 42. Amend income tax return If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Amend income tax return U. Amend income tax return S. Amend income tax return citizen or resident alien. Amend income tax return    If you are a U. Amend income tax return S. Amend income tax return citizen, U. Amend income tax return S. Amend income tax return resident alien, U. Amend income tax return S. Amend income tax return national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Amend income tax return Nonresident aliens. Amend income tax return    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Amend income tax return You cannot claim exemptions for a spouse or dependents. Amend income tax return   These restrictions do not apply if you are a nonresident alien married to a U. Amend income tax return S. Amend income tax return citizen or resident alien and have chosen to be treated as a resident of the United States. Amend income tax return More information. Amend income tax return    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Amend income tax return Dual-status taxpayers. Amend income tax return    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Amend income tax return Personal Exemptions You are generally allowed one exemption for yourself. Amend income tax return If you are married, you may be allowed one exemption for your spouse. Amend income tax return These are called personal exemptions. Amend income tax return Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Amend income tax return 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. Amend income tax return Your Spouse's Exemption Your spouse is never considered your dependent. Amend income tax return Joint return. Amend income tax return    On a joint return, you can claim one exemption for yourself and one for your spouse. Amend income tax return Separate return. Amend income tax return    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. Amend income tax return This is true even if the other taxpayer does not actually claim your spouse as a dependent. Amend income tax return 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. Amend income tax return S. Amend income tax return tax purposes and satisfy the other conditions listed above. Amend income tax return Head of household. Amend income tax return    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Amend income tax return   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Amend income tax return Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Amend income tax return Death of spouse. Amend income tax return    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 . Amend income tax return 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 . Amend income tax return   If you remarried during the year, you cannot take an exemption for your deceased spouse. Amend income tax return   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. Amend income tax return If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Amend income tax return Divorced or separated spouse. Amend income tax return    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Amend income tax return This rule applies even if you provided all of your former spouse's support. Amend income tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Amend income tax return You can claim an exemption for a dependent even if your dependent files a return. Amend income tax return The term “dependent” means: A qualifying child, or A qualifying relative. Amend income tax return The terms “ qualifying child ” and “ qualifying relative ” are defined later. Amend income tax return You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Amend income tax return Dependent taxpayer test. Amend income tax return Joint return test. Amend income tax return Citizen or resident test. Amend income tax return These three tests are explained in detail later. Amend income tax return All the requirements for claiming an exemption for a dependent are summarized in Table 5. Amend income tax return Table 5. Amend income tax return Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Amend income tax return For details, see the rest of this publication. Amend income tax return You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Amend income tax return   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. Amend income tax return   You cannot claim a person as a dependent unless that person is a U. Amend income tax return S. Amend income tax return citizen, U. Amend income tax return S. Amend income tax return resident alien, U. Amend income tax return S. Amend income tax return national, or a resident of Canada or Mexico. Amend income tax return 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Amend income tax return   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. Amend income tax return   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. Amend income tax return   The child must have lived with you for more than half of the year. Amend income tax return 2  The child must not have provided more than half of his or her own support for the year. Amend income tax return   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Amend income tax return  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. Amend income tax return See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Amend income tax return The person cannot be your qualifying child or the qualifying child of any other taxpayer. Amend income tax return   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). Amend income tax return   The person's gross income for the year must be less than $3,900. Amend income tax return 3  You must provide more than half of the person's total support for the year. Amend income tax return 4  1 There is an exception for certain adopted children. Amend income tax return 2 There 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. Amend income tax return 3 There is an exception if the person is disabled and has income from a sheltered workshop. Amend income tax return 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amend income tax return Dependent not allowed a personal exemption. Amend income tax return 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. Amend income tax return This is true even if you do not claim the dependent's exemption on your return. Amend income tax return 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. Amend income tax return Housekeepers, maids, or servants. Amend income tax return    If these people work for you, you cannot claim exemptions for them. Amend income tax return Child tax credit. Amend income tax return    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. Amend income tax return For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Amend income tax return Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Amend income tax return Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Amend income tax return 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. Amend income tax return Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Amend income tax return Exception. Amend income tax return    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. Amend income tax return Example 1—child files joint return. Amend income tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amend income tax return He earned $25,000 for the year. Amend income tax return The couple files a joint return. Amend income tax return You cannot take an exemption for your daughter. Amend income tax return Example 2—child files joint return only as claim for refund of withheld tax. Amend income tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amend income tax return Neither is required to file a tax return. Amend income tax return They do not have a child. Amend income tax return Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Amend income tax return 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. Amend income tax return You can claim exemptions for each of them if all the other tests to do so are met. Amend income tax return Example 3—child files joint return to claim American opportunity credit. Amend income tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amend income tax return He and his wife are not required to file a tax return. Amend income tax return However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amend income tax return 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