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Pub. 501, Exemptions, Standard Deduction, and Filing Info. 2006 Tax Year

Index

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A

Abroad, citizens traveling or working:
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, Adopted child., Adopted child., Adopted child.
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)
Test, Age Test
Aliens
Dual-status (see Dual-status taxpayers)
Nonresident (see Nonresident aliens)
Alimony, Alimony.
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 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., Death or birth of child.
Of dependent, Death or birth., Death or birth.
Blind persons:
Standard deduction for, 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
Adoption (see Adopted child) (see Adoption)
Dividends of (see this heading: Investment income of child under age 18)
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, Custodial parent and noncustodial parent.
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.
Filing requirements as dependents (Table 2),
Investment income of child under age 18, Unearned income.
Investment income of child under age 18:
Dependent filing requirements (Table 2),
Interest and dividends, Unearned income.
Parents' election to report on Form 8814, Election to report child's unearned income on parent's return.
Kidnapped, Kidnapped child.
Social security number, Social Security Numbers for Dependents
Stillborn, Stillborn child.
Church employees:
Filing requirements (Table 3),
Citizen or resident test, Citizen or Resident Test
Citizens outside U.S.:
Filing requirements, U.S. Citizens or Resident Aliens 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 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 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)
Dependent taxpayer test, Dependent Taxpayer Test
Dependents:
Birth of, Death or birth.
Born and died within year, Born and died in 2006.
Child's earnings: , Not a Qualifying Child Test
Child's earnings: See also Children, subheading: Investment income of child under age 18, Child's earnings.
Death of, Death or birth.
Earned income, Earned income.
Exemption for, Exemptions for Dependents
Filing requirements, Dependents
Filing requirements:
Earned income, unearned income, and gross income levels (Table 2),
Married, filing joint return, Joint Return Test
Not allowed to claim dependents, Dependent Taxpayer Test
Qualifying child, Qualifying Child
Qualifying relative, Qualifying Relative
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:
Worksheet (Table 9), 2006 Standard Deduction Tables
Unearned income, Unearned income.
Divorced parents, Children of divorced or separated parents.
Divorced taxpayers:, Social Security Numbers for Dependents
Child custody, Custodial parent and noncustodial parent., Social Security Numbers for Dependents
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, 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 credit
Nonresident alien spouse, Earned income credit.
Earned income credit:,
Advance payment, filing requirements (Table 3), Qualifying Relative
Two persons with same qualifying child, Special Test for Qualifying Child of More Than One Person
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)
Eligible foster child, Eligible foster child., Eligible foster child.
Equitable relief:
Innocent spouse relief, Relief from joint responsibility.
Exemptions, Exemptions, Taxpayer identification numbers for adoptees.
Personal (see Personal exemption)
Exemptions:
Amount
What's New for 2006, What's New for 2006
Deduction for exemptions, determination of (Worksheet 2),
Dependents, Exemptions for Dependents
Dual-status taxpayers, Dual-status taxpayers.
How to claim, How to claim exemptions.
Nonresident aliens, Nonresident aliens.
Phaseout, What's New for 2006, Phaseout of Exemptions
Types of, Types of exemptions.
U.S. citizen or resident, U.S. citizen or resident alien.

F

Fair rental value, Fair rental value defined.
Figures (see Tables and figures)
Filing requirements:
Citizens outside U.S., U.S. Citizens or Resident Aliens 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 2006, What's New for 2006
Who must file, What's New for 2006, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
Filing status, Filing Status, Qualifying Widow(er) With Dependent Child
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, Kidnapped child.
Determination of, Filing status., Filing Status
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Head of household:
Qualifying person to file as, Qualifying Person
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 Resident Aliens Living Abroad
Foreign students, 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-T:
Telephone excise tax credit, Who Should 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 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 child, Eligible foster child., Eligible foster child., Foster care payments and expenses.
Free tax services, How To Get Tax Help
Funeral expenses, Do Not Include in Total Support

G

GI Bill benefits, Tuition payments and allowances under the GI Bill.
Gross income:
Defined, Gross income.
Defined:
Filing requirements (Table 1),
Dependent filing requirements (Table 2),
Self-employed persons, Self-employed persons.
Test, Gross Income Test
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 , 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, 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.
Hurricane Katrina, Costs you do not include., Exemption for individual displaced by Hurricane Katrina., Exemption for Individual Displaced by Hurricane Katrina, Hurricane Katrina, Rita, or Wilma., Do Not Include in Total Support
Hurricane Rita, Hurricane Katrina, Rita, or Wilma., Do Not Include in Total Support
Hurricane Wilma, Hurricane Katrina, Rita, or Wilma., Do Not Include in Total Support

I

Important changes:
Standard deduction, What's New for 2006
Income:
Gross, Gross Income Test
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:
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
Limits on, What's New for 2006, Who Should Itemize
Limits on:
What's New for 2006, What's New for 2006
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.

J

Joint return test, Joint Return Test
Joint returns:
Accounting period, Accounting period.
Death of spouse during year, Spouse died during the year.
Dependents on, Joint return.
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.
Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
Personal exemption, Joint return.
Responsibility for, Joint responsibility.
Signing, Signing a joint return.

K

Kidnapped children:
Head of household status and, Kidnapped child.
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
Limit on itemized deductions, Who Should Itemize
Limit on itemized deductions:
What's New for 2006, What's New for 2006
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 activities, Rental activity losses.

M

Marital status:
Determination of, Marital Status
Married dependents, filing joint return, Joint Return Test
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, Medical insurance premiums.
Medical savings accounts (MSAs):
Filing requirements (Table 3),
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, included in IRS publications, Reminder
More information (see Tax help)
Multiple support agreement, Multiple Support Agreement

N

National of the United States, U.S. national.
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 Resident Aliens Living Abroad

P

Parent:
Head of household, claim for, Special rule for parent.
Parents who never married, Parents who never married.
Parents, divorced or separated, Children of divorced or separated parents.
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 2006, Phaseout of Exemptions
Separate return, Separate return.
Spouse's exemption, Your Spouse's Exemption
What's New for 2006, What's New for 2006
Who cannot claim, Who cannot claim a personal exemption.
Phaseout of exemptions, What's New for 2006
Photographs:
Missing children, included in IRS publications, Reminder
Publications (see Tax help)
Puerto Rico:
Residents of, Residents of Puerto Rico

Q

Qualifying:
Child, Qualifying Child
Relative, Qualifying Relative
Widow/widower, Qualifying Widow(er) With Dependent Child
(see also Surviving spouse)

R

Recapture taxes,
Relationship test, Relationship Test, Member of Household or Relationship Test
Relative, qualifying, Qualifying Relative
Remarriage after divorce, Divorce and remarriage.
Rental income and expenses:
Losses from rental real estate activities, Rental activity losses.
Residency test, Residency Test

S

Scholarships, Earned income., Scholarships., Gross income defined., Do Not Include in Total Support, Earned income defined.
Self-employed persons:
Filing requirements (Table 3),
Gross income, Self-employed persons.
Separate returns (see Married filing separately)
Separated parents, Children of divorced or separated parents.
Separated taxpayers:, Social Security Numbers for Dependents
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),
Support, not included in, Do Not Include in Total Support
Social security benefits, Social security benefits.
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:
2006 changes, 2006 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, 2006 Standard Deduction Tables
What's New for 2006, What's New for 2006
State or local income taxes:
Itemized deductions, Electing to itemize for state tax or other purposes.
Stillborn child, Stillborn child.
Students:
Defined, Student defined.
Foreign, Foreign students' place of residence.
Suggestions for publication, Comments and suggestions.
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)
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.
Surviving Spouse:
Single filing status, Widow(er).

T

Tables and figures:,
(see also Worksheets)
Filing requirements:
Dependents (Table 2),
Gross income levels (Table 1),
Other situations requiring filing (Table 3),
Standard deduction:
Age 65 or older or blind (Table 8), 2006 Standard Deduction Tables
Dependents, worksheet for (Table 9), 2006 Standard Deduction Tables
Most people (Table 7), 2006 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 2006, 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
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Telephone excise tax credit, Who Should File
Temporary absences, Temporary absences., Temporary absences.
Tips:
Reporting of (Table 3),
Total support, Total Support
TTY/TDD information, How To Get Tax Help
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 abroad:
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 stamps, housing, etc.).
What's New for 2006
Who must file, What's New for 2006
What's New for 2006:
Exemption amount, What's New for 2006
Exemption phaseout, What's New for 2006
Limit on itemized deduction, What's New for 2006
Widow/widower (see Surviving spouse)
Worksheets:
Deduction for exemptions, determination of,
Head of household status and cost of keeping up home,
Standard deduction, 2006 Standard Deduction Tables
Support test,

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