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Irs Amended Forms

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Irs Amended Forms

Irs amended forms Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Irs amended forms Tax questions. Irs amended forms Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Irs amended forms irs. Irs amended forms gov/pub972. Irs amended forms Reminder Photographs of missing children. Irs amended forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amended forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amended forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs amended forms Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Irs amended forms This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Irs amended forms Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Irs amended forms However, most individuals can use a simpler worksheet in their tax form instructions. Irs amended forms If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Irs amended forms   Complete the Child Tax Credit Worksheet , later in this publication. Irs amended forms If you were sent here from your Schedule 8812 instructions. Irs amended forms   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Irs amended forms If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Irs amended forms   Read the explanation of who must use this publication next. Irs amended forms If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Irs amended forms Who must use this publication. Irs amended forms   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Irs amended forms Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Irs amended forms Form 4563 (exclusion of income for residents of American Samoa). Irs amended forms Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Irs amended forms Adoption credit, Form 8839. Irs amended forms Residential energy efficient property credit, Form 5695, Part I. Irs amended forms District of Columbia first-time homebuyer credit, Form 8859. Irs amended forms Comments and suggestions. Irs amended forms   We welcome your comments about this publication and your suggestions for future editions. Irs amended forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amended forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amended forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amended forms   You can send your comments from www. Irs amended forms irs. Irs amended forms gov/formspubs/. Irs amended forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs amended forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs amended forms Ordering forms and publications. Irs amended forms   Visit www. Irs amended forms irs. Irs amended forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs amended forms Internal Revenue Service 1201 N. Irs amended forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amended forms   If you have a tax question, check the information available on IRS. Irs amended forms gov or call 1-800-829-1040. Irs amended forms We cannot answer tax questions sent to either of the above addresses. Irs amended forms Prev  Up  Next   Home   More Online Publications
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The Irs Amended Forms

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