Index

A

Abroad, citizens living, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Absence, temporary, Temporary absences., Temporary absences., Temporary absences.
Accounting periods, joint returns, Accounting period.
Adopted child, Exception for adopted child., Adopted child., Adopted child.
Taxpayer identification number, Taxpayer identification numbers for adoptees.
Age
Filing status determination, Age.
Gross income and filing requirements (Table 1), Table 1.2013 Filing Requirements Chart for Most Taxpayers
Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
Test, Age Test
Aliens
Dual-status (see Dual-status taxpayers)
Nonresident (see Nonresident aliens)
Alimony, Alimony.
Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Amended returns, Joint Return After Separate Returns, Changing your mind.
(see also Form 1040X)
Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes.
American citizens abroad, U.S. Citizens or Resident Aliens Living Abroad
Annulled marriages, filing status, Annulled marriages.
Armed forces
Combat zone, signing return for spouse, Spouse in combat zone.
Dependency allotments, Armed Forces dependency allotments.
GI Bill benefits, Tuition payments and allowances under the GI Bill.
Military quarters allotments, Tax-exempt military quarters allowances.
Assistance (see Tax help)
ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees.

B

Birth of child, Death or birth.
Blind persons, standard deduction, Higher Standard Deduction for Blindness

C

Canada, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
Capital expenses, Capital expenses.
Child born alive, Child born alive.
Child care expenses, Child care expenses.
Child custody, Custodial parent and noncustodial parent.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Child tax credit, Child tax credit.
Child, qualifying, Qualifying Child
Children
Adopted child (see Adoption)
Adoption (see Adopted child)
Birth of child, Death or birth., Death or birth.
Claiming parent, when child is head of household, Special rule for parent.
Custody of, Custodial parent and noncustodial parent.
Death of child, Death or birth., Death or birth.
Dividends of, Unearned income.
Filing requirements as dependents (Table 2), Table 2.2013 Filing Requirements for Dependents
Investment income of child under age 18, Table 2.2013 Filing Requirements for Dependents , Unearned income.
Kidnapped, Kidnapped child., Kidnapped child.
Social security number, Social Security Numbers for Dependents
Stillborn, Stillborn child.
Church employees, filing requirements (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Citizen or resident test, Citizen or Resident Test
Citizens outside U.S., filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Common law marriage, Considered married.
Community property states, Community property states.
Cousin, Cousin.
Custody of child, Custodial parent and noncustodial parent.

D

Death
Of child, Death or birth of child.
Of dependent, Death or birth., Death or birth.
Of spouse, Spouse died during the year., Spouse died., Spouse died before signing., Death of spouse.
Decedents, Spouse died during the year., Decedent's final return.
(see also Death of spouse)
Filing requirements, Deceased Persons
Deductions
Personal exemption, Personal Exemptions
Standard deduction, Standard Deduction
Dependent taxpayer test, Dependent Taxpayer Test
Dependents
Birth of, Death or birth.
Born and died within year, Born and died in 2013.
Child's earnings, Child's earnings.
Death of, Death or birth.
Earned income, Earned income.
Exemption for, Exemptions for Dependents
Filing requirements, Table 2.2013 Filing Requirements for Dependents , Dependents
Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
Not allowed to claim dependents, Dependent Taxpayer Test
Qualifying child, Qualifying Child
Qualifying relative, Qualifying Relative
Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees.
Standard deduction for, Standard Deduction for Dependents
Unearned income, Unearned income.
Disabled
Child, Permanently and totally disabled.
Dependent, Disabled dependent working at sheltered workshop.
Divorced parents, Children of divorced or separated parents (or parents who live apart).
Divorced taxpayers
Child custody, Custodial parent and noncustodial parent.
Filing status, Divorced persons., Divorce and remarriage., Divorced persons.
Joint returns, responsibility for, Divorced taxpayer.
Personal exemption, Divorced or separated spouse.
Domestic help, no exemption for, Housekeepers, maids, or servants.
Dual-status taxpayers
Exemptions, Dual-status taxpayers.
Joint returns not available, Nonresident alien or dual-status alien.

E

Earned income
Defined for purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 2), Table 2.2013 Filing Requirements for Dependents
Earned income credit
Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person
Elderly persons
Home for the aged, Home for the aged.
Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
Equitable relief, Innocent spouse, Relief from joint responsibility.
Exemptions, Exemptions, Taxpayer identification numbers for adoptees.
Dependents, Exemptions for Dependents
Personal (see Personal exemption)

F

Fair rental value, Fair rental value defined.
Figures (see Tables and figures)
Filing requirements, Who Must File, Filing Status
Filing status, Filing Status, Qualifying Widow(er) With Dependent Child
Annulled marriages, Annulled marriages.
Change to
Joint return after separate returns, Joint Return After Separate Returns
Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child.
Determination of, Filing status., Filing Status
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Marital status, determination of, Marital Status
Married filing jointly (see Joint returns)
Married filing separately (see Married filing separately)
Unmarried persons (see Single taxpayers)
Food benefits, Support provided by the state (welfare, food benefits, housing, etc.).
Foreign employment, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Foreign students, Foreign students' place of residence.
Form 1040
Personal exemption, Form 1040 filers.
Social security numbers, Social Security Numbers for Dependents
Use of, How to file., How to file., How to file.
Form 1040A
Personal exemption, Form 1040A filers.
Social security numbers, Social Security Numbers for Dependents
Use of, How to file., How to file., How to file.
Form 1040EZ
Personal exemption, Form 1040EZ filers.
Use of, How to file., How to file.
Form 1040X
Change of filing status, Joint Return After Separate Returns
Itemized deductions, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
Form 1099-B, Form 1099-B received.
Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return.
Form 8857, innocent spouse relief, Relief from joint responsibility.
Form SS-5, social security number request, No SSN.
Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens.
Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees.
Foster care payments and expenses, Foster care payments and expenses., Foster care.
Foster child, Foster child., Foster care payments and expenses., Foster child., Foster care.
Free tax services, Free help with your tax return.
Funeral expenses, Do Not Include in Total Support

H

Head of household, Head of Household, Kidnapped child.
Exemption for spouse, Head of household.
Filing requirements (Table 1), Table 1.2013 Filing Requirements Chart for Most Taxpayers
Health insurance premiums, Medical insurance premiums.
Help (see Tax help)
Home
Aged, home for, Home for the aged.
Cost of keeping up, Keeping Up a Home
Household workers, no exemption for, Housekeepers, maids, or servants.

I

Income
Gross, Gross Income Test
Tax exempt, Tax-exempt income.
Individual retirement arrangements (IRAs)
Filing requirements (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Married filing separately, Individual retirement arrangements (IRAs).
Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens.
Innocent spouse relief, Relief from joint responsibility.
Insurance premiums
Life, Do Not Include in Total Support
Medical, Medical insurance premiums.
IRAs (see Individual retirement arrangements (IRAs))
Itemized deductions
Changing from standard to itemized deduction (or vice versa), Changing your mind.
Choosing to itemize, Who Should Itemize
Married filing separately, Married persons who filed separate returns.
When to itemize, When to itemize.
ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens.

K

Kidnapped children
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.
Widow(er) with dependent child, Death or birth.

L

Life insurance premiums, Do Not Include in Total Support
Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes.
Local law violated, Local law violated.
Lodging, Lodging.
Losses, rental real estate, Rental activity losses.

M

Marital status, determination of, Marital Status
Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
Married filing jointly (see Joint returns)
Married filing separately, Married Filing Separately
Changing method from or to itemized deductions, Changing your mind.
Exemption for spouse, Separate return.
Itemized deductions, Married persons who filed separate returns.
Married taxpayers, Married Filing Jointly
(see also Joint returns)
Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind
Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind
Dual-status alien spouse, Nonresident alien or dual-status alien.
Filing status, Married persons.
Medical insurance premiums, Medical insurance premiums.
Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Medicare taxes, not support, Do Not Include in Total Support
Member of household or relationship test, Member of Household or Relationship Test
Mexico, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
Military (see Armed forces)
Missing children, photographs of in IRS publications, Reminders
Multiple support agreement, Multiple Support Agreement

N

National of the United States, U.S. national.
Nonresident aliens, Nonresident aliens.
Dependents, Taxpayer identification numbers for aliens.
Exemptions, Nonresident aliens.
Joint return, Nonresident alien or dual-status alien.
Spouse, Nonresident alien spouse.
Taxpayer identification number, Taxpayer identification numbers for aliens.

P

Parent, claiming head of household for, Special rule for parent.
Parents who never married, Parents who never married.
Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart).
Penalty, failure to file, Who Must File
Personal exemption, Personal Exemptions
Photographs of missing children in IRS publications, Reminders
Publications (see Tax help)
Puerto Rico, residents of, Residents of Puerto Rico

S

Same-sex marriage
Filing status, Same-sex marriage.
Scholarships, Earned income., Scholarships., Gross income defined., Do Not Include in Total Support , Earned income defined.
Self-employed persons
Filing requirements (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Gross income, Self-employed persons.
Separate returns (see Married filing separately)
Separated parents, Children of divorced or separated parents (or parents who live apart).
Separated taxpayers
Filing status, Considered married., Married persons living apart.
Living apart but not legally separated, Considered married.
Personal exemption, Divorced or separated spouse.
Signatures, joint returns, Signing a joint return.
Single taxpayers
Filing status, Unmarried persons., Single
Gross income filing requirements (Table 1), Table 1.2013 Filing Requirements Chart for Most Taxpayers
How to file and forms, How to file.
Personal exemption, Your Own Exemption
Social security and Medicare taxes
Reporting of (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Support, not included in, Do Not Include in Total Support
Social security benefits, Social security benefits.
Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents
Spouse
Deceased, Spouse died., Spouse died before signing., Death of spouse.
Dual-status alien spouse, Nonresident alien or dual-status alien.
Exemption for, Your Spouse's Exemption
Innocent spouse relief, Relief from joint responsibility.
Nonresident alien, Nonresident alien spouse.
Signing joint returns, Signing a joint return.
Surviving (see Surviving spouse)
SSNs (see Social security numbers (SSNs) for dependents)
Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns.
Married filing jointly, Married Filing Jointly
State or local income taxes, Electing to itemize for state tax or other purposes.
Stillborn child, Stillborn child.
Students
Defined, Student defined.
Foreign, Foreign students' place of residence.
Support test
Qualifying child, Support Test (To Be a Qualifying Child)
Qualifying relative, Support Test (To Be a Qualifying Relative)
Surviving spouse
Death of spouse (see Death of spouse)
Gross income filing requirements (Table 1), Table 1.2013 Filing Requirements Chart for Most Taxpayers
Single filing status, Widow(er).
Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file., Death or birth.

T

Tables and figures, Keeping Up a Home, Worksheet 2.Worksheet for Determining Support
(see also Worksheets)
Filing requirements
Dependents (Table 2), Table 2.2013 Filing Requirements for Dependents
Gross income levels (Table 1), Table 1.2013 Filing Requirements Chart for Most Taxpayers
Other situations requiring filing (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Tax help, How To Get Tax Help
Tax returns
Amended (see Form 1040X)
Filing of (see Filing requirements)
Joint returns (see Joint returns)
Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
Tax-exempt income, Tax-exempt income.
Taxes, not support, Do Not Include in Total Support
Temporary absences, Temporary absences., Temporary absences.
Tiebreaker rules, Tiebreaker rules.
Tips, reporting of (Table 3), Table 3.Other Situations When You Must File a 2013 Return
Total support, Total Support
Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.

U

U.S. citizen or resident, Citizen or Resident Test
U.S. citizens filing abroad, filing requirements
Filing requirements, U.S. Citizens or Resident Aliens Living Abroad
U.S. national, U.S. national.
U.S. possessions, income from, Individuals With Income From U.S. Possessions
Unmarried persons (see Single taxpayers)

W

Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc.).
What's New, What's New
Widow/widower (see Surviving spouse)
Worksheets
Exemption Phaseout, Worksheet 3. Worksheet for Determining the Deduction for Exemptions
Head of household status and cost of keeping up home, Keeping Up a Home
Support test, Worksheet 2.Worksheet for Determining Support

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