| Publication 501 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Absences, temporary, Temporary absences., Temporary absences.
- Adopted child, Considered Unmarried, Qualifying Person
-
- Relationship test, Relatives who do not have to live with you.
- Adoption, Adoption.
- Adoption taxpayer identification number (ATIN), Taxpayer identification numbers for adoptees.
- Age 65 or older, Age., Higher Standard Deduction for Age (65 or Older)
- Armed Forces dependency allotments, Armed Forces dependency allotments.
- Assistance (see Tax help)
- Authorized placement agency, Authorized placement agency.
C
- Canada, resident of, U.S. citizen or resident., 2. Citizen or Resident Test
- Capital expenses, Capital expenses.
- Child
-
- Kidnapped, Kidnapped child., Kidnapped child., Kidnapped child.
- Of divorced or separated parents, Support Test for Child of
Divorced or Separated Parents
- Child care expenses, Child care expenses.
- Child's income, parent's return, Election to report child's unearned income on parent's return.
- Child:
-
- Born alive, Child born alive.
- Defined, Child defined.
- Stillborn, Stillborn child.
- Support, Child support.
- Under age 19 (Gross income test), 4. Gross Income Test
- Citizen or resident test, 2. Citizen or Resident Test
- Comments, Comments and suggestions.
- Common law marriage, Considered married.
- Community property states, Community property states., Considered Unmarried
- Considered unmarried, Head of Household, Considered Unmarried
- Cousin, Cousin.
- Custodial parent, General rule.
- Custody, Custody.
D
- Death of dependent, Death or birth., Death or birth., Death of dependent., Death or birth.
- Death of spouse, Spouse died during the year., Spouse died during the year., Spouse died before signing., Qualifying Widow(er)
With Dependent Child, Death of spouse.
- Deceased persons, Deceased Persons
- Dependency tests, Dependency Tests
- Dependents, Dependents, Exemptions
for Dependents
- Divorce decree, exemption for child, Divorce decree or separation agreement made after 1984.
- Divorced taxpayers
-
- Exemptions, Divorced or separated spouse.
- Filing status, Divorced persons.
- Support test for child, Support Test for Child of
Divorced or Separated Parents
F
- Fair rental value, Fair rental value defined.
- Filing requirements, Who Must File, Dependents
- Filing status, Filing Status
- Foreign students, Foreign students' place of residence.
- Form:
-
- 1040X, Annulled marriages., Joint Return After
Separate Returns, Changing your mind.
- 2120, Multiple Support Agreement
- 2848, Other reasons spouse cannot sign.
- 8332, Written declaration.
- 8814, Important Reminders
- SS–5, No social security number.
- W–7, Taxpayer identification numbers for aliens.
- W–7A, Taxpayer identification numbers for adoptees.
- Foster care expenses, Foster care payments and expenses.
- Foster care payments, Foster care payments and expenses.
- Foster child, Considered Unmarried, Qualifying Person, Foster child., Foster care payments and expenses.
- Free tax services, How To Get Tax Help
M
- Marital status, Filing status., Marital Status
- Marriage annulled, Annulled marriages.
- Married persons, Marital Status, Married persons., Married persons.
- Medical insurance premiums, Medical insurance premiums.
- Medicare benefits, Medical insurance benefits.
- Member of household or relationship test, 1. Member of Household or
Relationship Test
- Mexico, resident of, U.S. citizen or resident., 2. Citizen or Resident Test
- More information (see Tax help)
- Multiple support agreement, Multiple Support Agreement
S
- Scholarships, Earned income., Gross income defined., Do Not Include
in Total Support
- School defined, School defined.
- Self-employed persons, Self-employed persons.
- Separate return, Considered Unmarried
- Separate return defined, Joint Return After
Separate Returns
- Separate returns, Separate Returns
After Joint Return, Separate return., Married persons who filed separate returns.
- Separated parents, support test for child, Support Test for Child of
Divorced or Separated Parents
- Single taxpayers, Single, Single persons.
- Social security benefits, Social security benefit payments.
- Social security numbers for dependents, Social Security
Numbers for Dependents
- Spouse:
-
- Died, Spouse died during the year., Spouse died during the year., Spouse died before signing., Qualifying Widow(er)
With Dependent Child, Death of spouse.
- Exemption for, Your Spouse's Exemption
- Filing a joint return, Filing a Joint Return
- Nonresident, Nonresident alien or dual-status alien., Nonresident alien spouse.
- Standard deduction, Standard Deduction, Standard Deduction for Dependents
- State benefit payments, Support provided by the state (welfare, food stamps, housing, etc.).
- Stepchild, Qualifying Person, Relatives who do not have to live with you.
- Student, Student under age 24.
- Suggestions, Comments and suggestions.
- Support test, 5. Support Test
-
- Multiple support agreement, Multiple Support Agreement
- State benefit payments, Support provided by the state (welfare, food stamps, housing, etc.).
- Total support, Total Support
T
- Tax help, How To Get Tax Help
- Tax-exempt income, Tax-exempt income.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Temporary absences, Temporary absences., Temporary absences.
- Tests for exemption, Dependency Tests
-
- Citizen or resident test, 2. Citizen or Resident Test
- Gross income test, 4. Gross Income Test
- Joint return test, 3. Joint Return Test
- Member of household or relationship test, 1. Member of Household or
Relationship Test
- Support test, 5. Support Test
- Total support, Total Support
- TTY/TDD information, How To Get Tax Help
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