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Created with Fabric.js 1.4.5 START HERE Did your spouse die during the year? Were you married on the last day of the year? (1) What is Your Filing Status? YES Did you and you spouse live apart all of the last 6 months of the year? (5;6) MARRIED FILING JOINTLY OR MARRIED FILING SEPARATELY (7;9) NO YES Do all of the following apply?* You file a sperate return from your spouse.* You paid mor than 1/2 the cost of keeping up your home for the year. (2)* You home is the main home for your child, stepchild, or foster child of more than 1/2 the year. (3) A grandchild does no mee this test.* You claim an exemption for the chid. (4) NO YES Do all of the following apply? * Your spouse died in 2012 or 2013 and you did not remarry before 2014. * In the year of death, you were entitled to file a joint return wih your spouse. * You paid more than 1/2 the cost of keeping up your home for the year. (2) * Your dependent child or stepchild lived in your home all year. (A foster child or grandchild does not meet this test.) (3) QUALIFYINGWIDOW(ER) NO YES SINGLE Do both of the following apply? * You paid more than 1/2 the cost of keepng up your home or the year. (2) * A qualifying person as defined by IRS, lived with you in your home for more than 1/2 the year. (3) NO HEAD OF HOUSEHOLD (8) YES NO YES NO (1) Answer "NO" to this question if, on the last day of the year, you were legally separated from your spouse under a divorce or separatemaintenance decree. Answer "YES" to this question if you are an individual in a same-sex marriage, legally married in a jurisdiction that recognizes the marriage, regardless of where you now live. Also, answer "YES" if taxpayer is marries regardless of where the spouse lives.(2) Include in the cost of upkeep expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities and food eaten in the home. See "cost of Keeping Up a Home" worksheet. *Payments received under TANF or other public assistance programs used to pay costs of keeping up the home cannot be counted as money you paid. These payments must be included in the total cost of keeping up the home to figure if you paid over 1/2 the cost. *Amounts paid out of funds received from SSA in the child's or qualifying person's name, or funds received funds as governmental assistance are considered to be paid by others, not you.(3) See Publications 17, Filing Status, for rules applying to birth, death, or temporary absence during the year.(4) Unless the child's other parent claims him or her under rules for children of divorced or separated parents or parents who lived apart.(5) Answer yes if you are a U.S. Citizen or resident alien for the entire year and you live with your nonresident alien spouse who you do notchoose to treat as a resident alien for tax purposes.(6) Your spouse is considered to live in your home even if he or she is temporarily absent due to illness, education, business. vacation or militaryservice.(7) If the taxpayer wants to file MFS, emphasize the advantages to Married Filing Jointly and the possibility of filing Form 8379, Injured Spouse Claim & Allocation (if appropriate). See Pub 17, Filing Status, MFS Special Rules for list of disadvantages.(8) Generally, only one taxpayer in a home can claim Head of Household filing status. Just because each person has their own children living in a home does not mean they have separate "household" for this filing status purpose.(9) Same-sex couples married in jurisdictions that recognize their marriages are treated as married for federal tax purposes. However, some stated recognize same-sex marriages for state income purposes and some do not. Consult your state's tax law to determine the type of return to file for a same-sex married couple. Note: If one spouse dies and the other remains in the same year, the deceased spouse files Married Filing Separately.
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