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Publication 501, Exemptions, Standard Deduction, and Filing Information

• Important Changes
• Important Reminders
• Who Must File
  • Filing Requirements for Most Taxpayers
    • Deceased Persons
    • U.S. Citizens or Residents Living Abroad
    • Residents of Puerto Rico
    • Individuals With Income From U.S. Possessions

  • Dependents
  • Other Situations

• Who Should File
• Filing Status
  • Marital Status
  • Single
  • Married Filing Jointly
    • Filing a Joint Return

  • Married Filing Separately
    • Special Rules
    • Joint Return After Separate Returns
    • Separate Returns After Joint Return

  • Head of Household
    • Considered Unmarried
    • Keeping Up a Home
    • Qualifying Person

  • Qualifying Widow(er) With Dependent Child

• Exemptions
  • Personal Exemptions
    • Your Own Exemption
    • Your Spouse's Exemption

  • Exemptions for Dependents
    • Dependency Tests
    • 1. Member of Household or   Relationship Test
    • 2. Citizen or Resident Test
    • 3. Joint Return Test
    • 4. Gross Income Test
    • 5. Support Test
    • Total Support
    • Do Not Include in Total Support
    • Multiple Support Agreement
    • Support Test for Child of Divorced or Separated Parents

  • Phaseout of Exemptions
  • Social Security Numbers for Dependents

• Standard Deduction
  • Standard Deduction Amount
    • Higher Standard Deduction for Age (65 or Older)
    • Higher Standard Deduction for Blindness
    • Spouse 65 or Older or Blind
    • Examples

  • Standard Deduction for Dependents
  • Who Should Itemize

• How To Get Tax Help

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Index

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A

• Adoption
• Age 65 or older
• Age 65 or older
• Armed Forces dependency allotments

B

• Blindness

C

• Capital expenses
• Child's income, parent's return
• Child, Born alive
• Child, Stillborn
• Child, Support
• Common law marriage
• Community property states
• Custodial parent
• Custody

D

• Death of dependent
• Death or birth of dependent
• Death or birth of dependent
• Deceased persons
• Dependents
• Divorce decree, exemption for child
• Divorced taxpayers , Filing status
• Divorced taxpayers, Exemptions

E

• Earned income
• Earned income credit
• Exemptions, In general
• Exemptions, Personal

F

• Filing requirements
• Filing status
• Foreign students
• Form, 1040X
• Form, 1040X
• Form, 1040X
• Form, 2120
• Form, 2848
• Form, 8332
• Form, 8814
• Form, SS-5
• Form, W-7
• Form, W-7A
• Foster child, dependency exemption for, Member of household test
• Foster child, dependency exemption for, Support test

G

• GI Bill
• Gross income
• Gross income

H

• Head of household
• Home, keeping up

I

• Individual retirement arrangements (IRAs)

J

• Joint responsibility, Divorced taxpayer
• Joint return
• Joint return, Divorced persons
• Joint return, Joint liability
• Joint return, Signing

K

• Kidnapped child
• Kidnapped child
• Kidnapped child

L

• Lodging

M

• Marital status
• Married persons
• Married persons
• Married persons
• Medical insurance premiums
• Medicare benefits
• Mexico, resident of

N

• Noncustodial parent
• Nonresident aliens
• Nonresident aliens

O

• Overseas taxpayers

P

• Phaseout of exemptions
• Puerto Rico, residents of

Q

• Qualifying widow(er) with dependent child

R

• Relationship test
• Relief from joint responsibility
• Rental losses
• Rental value, fair

S

• Scholarships
• Scholarships
• Scholarships
• Self-employed persons
• Separate returns
• Separate returns
• Separate returns
• Separated parents, Support test for child
• Single taxpayers
• Single taxpayers
• Social security benefits
• Social security numbers for dependents
• Spouse, Died
• Spouse, Died
• Spouse, Died
• Spouse, Died
• Spouse, Exemption for
• Spouse, Filing a joint return
• Spouse, Nonresident
• Spouse, Nonresident
• Standard deduction
• Standard deduction
• State benefit payments
• Stepchild
• Stepchild
• Student
• Suggestions

T

• Tax-exempt income
• Taxpayer Advocate
• Temporary absences
• Temporary absences
• Tests for exemption
• Tests for exemption, Citizen or resident test
• Tests for exemption, Gross income test
• Tests for exemption, Joint return test
• Tests for exemption, Member of household or relationship test
• Tests for exemption, Support test
• Total support
• TTY/TDD information

U

• Unearned income
• Unmarried persons

W

• Who must file
• Who should file
• Who should itemize

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