A

Abroad, citizens traveling or working:

Filing requirements, U.S. Citizens or Residents Living Abroad

Absence, temporary, Temporary absences.

Accounting periods:

Joint returns, Accounting period.

Adoption:

Citizen or residency test, Adopted child.

Member of household test, Adoption.

Taxpayer identification number, Taxpayer identification numbers for adoptees.

Advance earned income credit:

Filing requirements (Table 3),

Age:

Filing status determination, Age.

Gross income and filing requirements (Table 1),

Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)

Support test for dependents, Home for the aged.

Aliens

Dual-status (see Dual-status taxpayers)

Nonresident (see Nonresident aliens)

Alternative minimum tax (AMT):

Filing requirements (Table 3),

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 Residents 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.

Military quarters allotments, Tax-exempt military quarters allowances.

Tuition payments and allowances under GI Bill, Tuition payments and allowances under the GI Bill.

Assistance (see Tax help)

ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees.

B

Birth of dependent, Death or birth.

Blind persons:

Standard deduction for, Higher Standard Deduction for Blindness

C

Canada, resident of, U.S. citizen or resident., 2. Citizen or Resident Test

Child care:

Support test for dependents, Child care expenses.

Child custody:

Support test for dependents, Custody.

Child support:, 5. Support Test, Support Test for Child of Divorced or Separated Parents

(see also Support test for dependents)

Home jointly owned, Home jointly owned.

Paid in later year, Paid in a later year.

Parents who never married, Parents who never married.

Remarried parent, Remarried parent.

Third party support, Third-party support.

Child tax credit:

Eligibility, Child tax credit.

Children

Adoption (see Adoption)

Dividends of (see this heading: Investment income of child under age 14)

Exemption for dependents (see Dependents)

Support of (see Child support)

Children:

Birth of child:

Head of household, qualifying person to file as, Death or birth.

Widow(er) with dependent child, qualifying person to file as, Death or birth.

Claiming parent, when child is head of household, Special rule for parent.

Custody of, support test for dependents, Custody.

Death of child:

Head of household, qualifying person to file as, Death or birth.

Widow(er) with dependent child, qualifying person to file as, Death or birth.

Definition of, Child defined.

Filing requirements as dependents (Table 2),

Investment income of child under age 14, Reminders, Unearned income.

Investment income of child under age 14:

Dependent filing requirements (Table 2),

Interest and dividends, Unearned income.

Parents' election to report on Form 8814, Reminders, Election to report child's unearned income on parent's return.

Social Security Number, Social Security Numbers for Dependents

Stillborn, Stillborn child.

Church employees:

Filing requirements (Table 3),

Citizen or residency test, 2. Citizen or Resident Test

Citizen or residency test:

Adopted child, Adopted child.

Children's place of residence, Children's place of residence.

Foreign student's place of residence, Foreign students' place of residence.

Citizens outside U.S.:

Filing requirements, U.S. Citizens or Residents Living Abroad

Comments on publication, Comments and suggestions.

Common law marriage, Considered married.

Community property states:

Married filing separately, treatment of income, Community property states.

Cousin, Cousin.

Custody:

Support test for dependents, Custody.

D

Death of dependent, Death or birth.

Death of spouse, Spouse died during the year., Spouse died during the year., Spouse died before signing.

Decedents:, Spouse died during the year.

(see also Death of spouse)

Filing requirements, Deceased Persons

Deductions (see Personal exemption) (see Standard deduction)

Dependents:

Born and died within year, Born and died in 2004.

Child's earnings, Child's earnings.

Child's earnings:, Reminders

(see also Children, subheading: Investment income of child under age 14)

Citizen or residency test, 2. Citizen or Resident Test

Earned income, Earned income.

Exemptions, Exemptions for Dependents

Exemptions:

Who can claim (Figure A), Housekeepers, maids, or servants.

Filing requirements, Dependents

Filing requirements:

Earned income, unearned income, and gross income levels (Table 2),

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

Multiple support agreement, Multiple Support Agreement

Social Security Number, Social Security Numbers for Dependents

Social Security Number:

Adoption taxpayer identification number, Taxpayer identification numbers for adoptees.

Alien dependents, Taxpayer identification numbers for aliens.

Standard deduction for, Standard Deduction for Dependents

Standard deduction for:

Earned income defined, Earned income defined.

Worksheet (Table 8), 2004 Standard Deduction Tables

Support test, 5. Support Test

Support, worksheet for determining,

Tests to claim, Dependency Tests

Unearned income, Unearned income.

Disabilities, persons with:

Dependency exemption, gross income test for, Disabled dependents.

Divorced taxpayers:

Child custody:

Support test for dependents, Custody.

Support test for dependents (Figure B), Social Security Numbers for Dependents

Dependent support test, Support Test for Child of Divorced or Separated Parents

Dependent support test (Figure B), Social Security Numbers for Dependents

Dependent support test:

Post-1984 divorce decree or separation agreement, Divorce decree or separation agreement made after 1984.

Filing status, Divorced persons., Divorced persons.

Filing status:

Divorce and remarriage to same person, Divorce and remarriage.

Joint returns, responsibility for, Divorced taxpayer.

Joint returns, responsibility for:

Relief from, Relief from joint responsibility.

Personal exemption, Divorced or separated spouse.

Domestic help:

Dependent exemption not applicable, Housekeepers, maids, or servants.

Dual-status taxpayers:

Exemptions, Dual-status taxpayers.

Joint returns not available, Nonresident alien or dual-status alien.

E

Earned income credit:

Advance filing requirements (Table 3),

Earned income:

Defined for purposes of standard deduction, Earned income defined.

Dependent filing requirements (Table 2),

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, Relief from joint responsibility.

Exemptions, Exemptions, Taxpayer identification numbers for adoptees.

Dependents (see Dependents)

Personal (see Personal exemption)

Exemptions:

Amount

What's New for 2004, What's New for 2004

Deduction for exemptions, determination of (Worksheet 2),

Dual-status taxpayers, Dual-status taxpayers.

How to claim, How to claim exemptions.

Nonresident aliens, Nonresident aliens.

Phaseout, What's New for 2004, Phaseout of Exemptions

Types of, Types of exemptions.

U.S. citizen or resident, U.S. citizen or resident.

F

Fair rental value:

Support test for dependents, Fair rental value defined.

Figures (see Tables and figures)

Filing requirements:

Citizens outside U.S., U.S. Citizens or Residents Living Abroad

Deceased taxpayer, Deceased Persons

Dependents, Dependents

Dependents:

Table 2,

Generally (Table 1),

Gross income levels (Table 1),

Other situations requiring filing (Table 3),

Penalty for failure to file, Who Must File

Puerto Rico, residents of, Residents of Puerto Rico

What's New for 2004, What's New for 2004

Who must file, What's New for 2004, Who Must File, Filing Requirements for Most Taxpayers, Who Should File

Filing status, Filing Status, Qualifying Widow(er) With Dependent Child

Divorced taxpayers (see Divorced taxpayers)

Married filing jointly (see Joint returns)

Married filing separately (see Married filing separately)

Unmarried persons (see Single taxpayers)

Filing status:

Age 65 and older, Age.

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, Head of Household, Kidnapped child.

Determination of, Filing status., Filing Status

Head of household, Head of household or qualifying widow(er) with dependent child.

Marital status, determination of, Marital Status

Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).

Foreign employment:

Citizens outside U.S., filing requirements, U.S. Citizens or Residents Living Abroad

Foreign students:

Citizen or residency test, Foreign students' place of residence.

Form 1040, Schedule A:

Itemized deduction limit, Who Should Itemize

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 deduction, change to standard deduction, Changing your mind.

Standard deduction, change to itemized deductions, Changing your mind.

Form 8332:

Written declaration releasing child exemption to noncustodial parent, Written declaration.

Form 8814:

Parents' election to report child's interest and dividends, Reminders, 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:

Dependency exemption for:

Member of household test, Foster child.

Support test, Foster care payments and expenses.

Free tax services, How To Get Tax Help

G

GI Bill:

Support test for dependents, Tuition payments and allowances under the GI Bill.

Gross income:

Defined, Gross income., Gross income defined.

Defined:

Filing requirements (Table 1),

Dependency exemption, test for, 4. Gross Income Test

Dependent filing requirements (Table 2),

Self-employed persons, Self-employed persons.

Group-term life insurance:

Uncollected social security/Medicare taxes:

Reporting of (Table 3),

H

Head of household:

Considered unmarried, Considered Unmarried

Cost of keeping up home, Keeping Up a Home

Filing requirements (Table 1),

How to file, How to file.

Nonresident alien spouse, Nonresident alien spouse.

Personal exemption, Head of household.

Qualifying person to file as, Head of household or qualifying widow(er) with dependent child., Head of Household, Qualifying Person

Qualifying surviving spouse with dependent child, Head of household or qualifying widow(er) with dependent child., Qualifying Widow(er) With Dependent Child

Health insurance:

Premiums of dependents, Medical insurance premiums.

Help (see Tax help)

Home:

Aged, home for, Home for the aged.

Cost of keeping up, Keeping Up a Home

Jointly owned, Home jointly owned.

Household workers:

Dependent exemption not applicable, Housekeepers, maids, or servants.

Housing:

Military quarters allotments, Tax-exempt military quarters allowances.

I

Important changes:

Standard deduction, What's New for 2004

Income:

Tax exempt, Tax-exempt income.

Individual retirement arrangements (IRAs):

Filing requirements (Table 3),

Married filing separately, Individual retirement arrangements (IRAs).

Individual taxpayer identification numbers (ITINs), Taxpayer identification numbers for aliens.

Innocent spouse relief:

Form 8857, Relief from joint responsibility.

Joint returns, Relief from joint responsibility.

Insurance premiums:

Health insurance, Medical insurance premiums.

IRAs (see Individual retirement arrangements (IRAs))

Itemized deductions:

"IE" entered on Form 1040, Electing to itemize for state tax or other purposes.

Changing from standard to itemized deduction (or vice versa), Changing your mind.

Choosing to itemize, Who Should Itemize

Limits on, What's New for 2004, Who Should Itemize

Limits on:

What's New for 2004, What's New for 2004

Married filing separately, Married persons who filed separate returns.

Standard deduction to be compared with, Who Should Itemize

State tax, for, Electing to itemize for state tax or other purposes.

When to itemize, When to itemize.

ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens.

J

Joint returns:

Accounting period, Accounting period.

Death of spouse during year, Spouse died during the year.

Dependency exemption, 3. Joint Return Test

Divorced taxpayers, Divorced persons.

Filing status, Married Filing Jointly

Guardian of spouse, signing as, Signing as guardian of spouse.

How to file and forms, How to file.

Innocent spouse, Relief from joint responsibility.

Member of household test, Joint return.

Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.

Personal exemption, Single persons., Joint return.

Responsibility for, Joint responsibility.

Signing, Signing a joint return.

K

Kidnapped children:

Head of household status and, Kidnapped child.

Personal exemption, Kidnapped child.

Widow(er) with dependent child, Death or birth.

L

Limit on itemized deductions, Who Should Itemize

Limit on itemized deductions:

What's New for 2004, What's New for 2004

Local income taxes:

Itemized deductions, Electing to itemize for state tax or other purposes.

Lodging:

Support test for dependents, Lodging.

Losses:

Rental real estate activities, Rental activity losses.

M

Marital status:

Determination of, Marital Status

Married filing jointly (see Joint returns)

Married filing separately:

Changing method from or to itemized deductions, Changing your mind.

Community property states, Community property states.

Filing status, Married Filing Separately

Filing status:

Change to, Joint Return After Separate Returns

How to file, How to file.

Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).

Itemized deductions, Married persons who filed separate returns.

Personal exemption, Separate return.

Rental activity losses, Rental activity losses.

Special rules, Special Rules

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 of dependents, Medical insurance premiums.

Medical savings accounts (MSAs):

Filing requirements (Table 3),

Member of household or relationship test, 1. Member of Household or Relationship Test

Member of household or relationship test:

Adoption, Adoption.

Authorized placement agency, Authorized placement agency.

Cousin, Cousin.

Death or birth, Death or birth.

Foster child, Foster child.

Joint return, Joint return.

Local law violated, Local law violated.

Relatives who do not have to live with you, Relatives who do not have to live with you.

Temporary absences, Temporary absences.

Mexico, resident of, U.S. citizen or resident., 2. Citizen or Resident Test

Military (see Armed forces)

Missing children:

Photographs of, included in IRS publications, Reminders

More information (see Tax help)

Multiple support agreement, Multiple Support Agreement

N

Night school:

Dependency exemption, test for, Night school.

Noncustodial parent, Exception.

Nonresident aliens, Nonresident aliens.

Nonresident aliens:

Dependents, Taxpayer identification numbers for aliens.

Exemptions, Nonresident aliens.

Spouse, Nonresident alien spouse.

Spouse:

Earned income credit, Earned income credit.

O

Overseas taxpayers, U.S. Citizens or Residents Living Abroad

P

Parent:

Head of household, claim for, Special rule for parent.

Penalties:

Failure to file, Who Must File

Personal exemption, Personal Exemptions

Personal exemption:

Deceased spouse, Death of spouse.

Divorced or separated spouse, Divorced or separated spouse.

Head of household, Head of household.

How to claim, How to claim exemptions.

Joint return, Joint return.

Phaseout, What's New for 2004

Separate return, Separate return.

Spouse's exemption, Your Spouse's Exemption

What's New for 2004, What's New for 2004

Who cannot claim, Who cannot claim a personal exemption.

Phaseout of exemptions, What's New for 2004

Photographs:

Missing children, included in IRS publications, Reminders

Publications (see Tax help)

Puerto Rico:

Residents of, Residents of Puerto Rico

Q

Qualifying person, Qualifying Person

Qualifying widow/widower (see Surviving spouse)

R

Recapture taxes,

Relationship test, 1. Member of Household or Relationship Test

Remarriage after divorce, Divorce and remarriage.

Rental income and expenses:

Losses from rental real estate activities, Rental activity losses.

Residency

Dependency exemption test (see Citizen or residency test)

S

Scholarships, Earned income., Gross income defined., Earned income defined.

School defined, School defined.

Self-employed persons:

Filing requirements (Table 3),

Gross income, Self-employed persons.

Separate returns (see Married filing separately)

Separated taxpayers:

Dependent support test, Support Test for Child of Divorced or Separated Parents

Dependent support test (Figure B), Social Security Numbers for Dependents

Dependent support test:

Post-1984 divorce decree or separation agreement, Divorce decree or separation agreement made after 1984.

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),

How to file and forms, How to file.

Personal exemption, Your Own Exemption

Social security and Medicare taxes:

Reporting of (Table 3),

Social security benefits:

Dependency exemption support test, Social security benefit payments.

Social Security Numbers (SSNs):

Child's, Social Security Numbers for Dependents

Dependents, Social Security Numbers for Dependents

Spouse

Surviving (see Surviving spouse)

Spouse:, Spouse died during the year.

(see also Joint returns)

Deceased, 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.

SSNs (see Social Security Numbers (SSNs))

Standard deduction, Standard Deduction, Married persons who filed separate returns.

Standard deduction:

2004 changes, 2004 Standard Deduction Tables

Age 65 or older, Higher Standard Deduction for Age (65 or Older)

Amount, Standard Deduction Amount

Blind persons, Higher Standard Deduction for Blindness

Changing from itemized to standard deduction (or vice versa), Changing your mind.

Comparison with itemized deduction amount, Who Should Itemize

Dependents, Standard Deduction for Dependents

Earned income defined, Earned income defined.

Married filing jointly, Married Filing Jointly

Persons not eligible, Persons not eligible for the standard deduction.

Tables and figures, 2004 Standard Deduction Tables

What's New for 2004, What's New for 2004

State or local income taxes:

Itemized deductions, Electing to itemize for state tax or other purposes.

Students:

Definition of, Student defined.

Dependency exemption test, Student under age 24.

Foreign students, citizen or residency test, Foreign students' place of residence.

Full-time student defined, Full-time student defined.

Night school, Night school.

School defined, School defined.

Vocational high school students, Vocational high school students.

Suggestions for publication, Comments and suggestions.

Support test for dependents, 5. Support Test

Support test for dependents:

Aged, home for, Home for the aged.

Armed forces, Armed Forces dependency allotments., Tax-exempt military quarters allowances.

Child's wages used for own support, Person's own funds not used for support.

Divorced or separated parents, child of, Support Test for Child of Divorced or Separated Parents

Divorced or separated parents, child of:

Figure B, Social Security Numbers for Dependents

Foster care payments and expenses, Foster care payments and expenses.

How to determine if test met, How to determine if test is met.

Own funds used for support, Child's wages used for own support.

Social security benefit payments, Social security benefit payments.

State-provided support, Support provided by the state (welfare, food stamps, housing, etc.).

Tax exempt income, Tax-exempt income.

Total support, Total Support

Total support:

Capital expenses, Capital expenses.

Child care expenses, Child care expenses.

Fair rental value defined, Fair rental value defined.

Items not included, Do Not Include in Total Support

Living with someone rent free, Living with someone rent free.

Lodging, Lodging.

Medical insurance, Medical insurance premiums.

Person living in own home, Person living in his or her own home.

Property, Property.

Tuition payments and allowances under GI Bill, Tuition payments and allowances under the GI Bill.

Year support provided, Year support is provided.

Surviving spouse

Death of spouse (see Death of spouse)

Surviving spouse:

Gross income filing requirements (Table 1),

Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child

Widow(er) with dependent child:

Death or birth of child, Death or birth.

Eligibility rules, Eligibility rules.

How to file, How to file.

Kidnapped child, Kidnapped child.

T

Tables and figures:,

(see also Worksheets)

Dependent exemption, who can claim (Figure A), Housekeepers, maids, or servants.

Filing requirements:

Dependents (Table 2),

Gross income levels (Table 1),

Other situations requiring filing (Table 3),

Head of household, qualifying person (Table 4),

Standard deduction:

Age 65 or older or blind (Table 7), 2004 Standard Deduction Tables

Dependents, worksheet for (Table 8), 2004 Standard Deduction Tables

Most people (Table 6), 2004 Standard Deduction Tables

Tax help, How To Get Tax Help

Tax returns

Amended (see Form 1040X)

Filing of (see Filing requirements)

Joint returns (see Joint returns)

Tax returns:

Who must file, What's New for 2004, Who Must File, Filing Requirements for Most Taxpayers, Who Should File

Tax-exempt income, Tax-exempt income.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Tests to claim dependents, Dependency Tests

Tips:

Reporting of (Table 3),

Total support, Total Support

TTY/TDD information, How To Get Tax Help

Tuition:

GI Bill, payments and allowances under, Tuition payments and allowances under the GI Bill.

U

U.S. citizens abroad:

Filing requirements, U.S. Citizens or Residents Living Abroad

U.S. possessions:

Income from, Individuals With Income From U.S. Possessions

Unearned income of child (see Children, subheading: Investment income of child under age 14)

Unmarried persons (see Single taxpayers)

V

Vocational high school students:

Dependency exemption, test for, Vocational high school students.

W

Welfare benefits, Support provided by the state (welfare, food stamps, housing, etc.).

What's New for 2004:

Exemption amount, What's New for 2004

Exemption phaseout, What's New for 2004

Limit on itemized deduction, What's New for 2004

Who must file, What's New for 2004

Widow/widower (see Surviving spouse)

Worksheets:

Deduction for exemptions, determination of,

Head of household status and cost of keeping up home,

Standard deduction, 2004 Standard Deduction Tables

Support test for dependents,