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Index of Publication 501 - Exemptions, Standard Deduction, and Filing InformationTOC
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A
Abroad, citizens living, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Accounting periods, joint returns, Accounting period.
Additional exemption amount:
Midwestern disaster, Exemption for individual displaced by a Midwestern disaster.
Advance earned income credit, effect on filing requirements (Table 3), (Figure)
Age:
Filing status determination, Age.
Gross income and filing requirements (Table 1), (Figure)
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), effect on filing requirements (Table 3), (Figure)
Amended returns, Joint Return After Separate Returns, Changing your mind.
Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes.
See also: Form 1040X
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.
Blind persons, standard deduction, Higher Standard Deduction for Blindness
C
Capital expenses, Capital expenses.
Child born alive, Child born alive.
Child care expenses, Child care expenses.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Child tax credit, Child tax credit.
Child, qualifying, Qualifying Child
Children:
Adopted child, See: Adoption
Birth of child, Death or birth., 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, Death or birth., Death or birth.
Filing requirements as dependents (Table 2), (Figure)
Investment income of child under age 18, (Figure), Unearned income.
Kidnapped, Kidnapped child., Kidnapped child.
Social security number, Social Security Numbers for Dependents
Stillborn, Stillborn child.
Church employees, filing requirements (Table 3), (Figure)
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.
Community property states, Community property states.
Cousin, Cousin.
D
Decedents, Spouse died during the year.
Filing requirements, Deceased Persons
See also: Death of spouse
Deductions:
Personal exemption, Personal Exemptions
Standard deduction, Standard Deduction
Dependent taxpayer test, Dependent Taxpayer Test
Dependents:
Birth of, Death or birth.
Born and died within year, Born and died in 2008.
Child's earnings, Child's earnings.
Death of, Death or birth.
Earned income, Earned income.
Exemption for, Exemptions for Dependents
Filing requirements, (Figure), Dependents
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, Taxpayer identification numbers for aliens., Taxpayer identification numbers for adoptees.
Standard deduction for, Standard Deduction for Dependents
Unearned income, Unearned income.
Disaster loss, standard deduction increased by, Higher Standard Deduction for Net Disaster Loss
Divorced taxpayers:
Child custody, Custodial parent and noncustodial parent.
Filing status, Divorced persons., Divorce and remarriage., Divorced persons.
Joint returns, responsibility for, Divorced taxpayer.
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:
Defined for purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 2), (Figure)
Earned income credit, (Figure)
Two persons with same qualifying child, The earned income credit.
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, Separation of liability, which applies to...
Exemptions:
Amount, Exemption amount.
Deduction for exemptions, determination of (Worksheet 2), Worksheet 2. Deductions for Exemptions worksheet
Dependents, Exemptions for Dependents
Phaseout, Exemption phaseout., Phaseout of Exemptions
F
Fair rental value, Fair rental value defined.
Figures, See: Tables and figures
Filing requirements, Filing Status, Who Must File
Filing status:
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, The year the child would have reached age...
Determination of, Filing Status, Filing status.
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Marital status, determination of, Marital Status
Foreign employment, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Form 1040:
Schedule A, itemized deduction limit, You may be subject to a limit on some of...
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 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, You may be able to include your child's interest...
Form 8857, innocent spouse relief, You must file Form 8857, Request for Innocent...
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.
Free tax services, How To Get Tax Help
Funeral expenses, Funeral expenses.
G
Gross income:
Defined, Gross income.
Filing requirements (Table 1), (Figure)
Dependent filing requirements (Table 2), (Figure)
Test, Gross Income Test
Group-term life insurance, (Figure)
H
Head of household:
Exemption for spouse, Head of household.
Filing requirements (Table 1), (Figure)
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.
I
Income:
Gross, Gross Income Test
Tax exempt, Tax-exempt income.
Individual retirement arrangements (IRAs):
Filing requirements (Table 3), (Figure)
Married filing separately, 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, Itemized deductions., You may be subject to a limit on some of...
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
K
Kidnapped children:
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.
Widow(er) with dependent child, Death or birth.
L
Life insurance premiums, Life insurance premiums.
Limit on itemized deductions, You may be subject to a limit on some of...
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, 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, Married Filing Separately
Married taxpayers, Married Filing Jointly
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.
See also: Joint returns
Medical insurance premiums, Medical insurance premiums.
Medical savings accounts (MSAs, effect on filing requirements (Table 3), (Figure)
Member of household or relationship test, Member of Household or Relationship Test
Military, See: Armed forces
Missing children, photographs of in IRS publications, Photographs of missing children.
More information, See: Tax help
Multiple support agreement, Multiple Support Agreement
N
National of the United States, U.S. national.
O
P
Parent, claiming head of household for, Special rule for parent.
Parents who never married, Parents who never married.
Parents, divorced or separated, Children of divorced or separated parents.
Personal exemption, Personal Exemptions
Phaseout of exemptions, Exemption phaseout.
Photographs of missing children in IRS publications, Photographs of missing children.
Publications, See: Tax help
Puerto Rico, residents of, Residents of Puerto Rico
Q
R
Real estate taxes, standard deduction increased by, Higher Standard Deduction for Real Estate Taxes
Recapture taxes, (Figure)
Relative, qualifying, Qualifying Relative
Remarriage after divorce, Divorce and remarriage.
Residency test, Residency Test
S
Self-employed persons:
Filing requirements (Table 3), (Figure)
Gross income, Self-employed persons.
Separate returns, See: Married filing separately
Separated taxpayers:
Filing status, Considered married., Married persons living apart.
Living apart but not legally separated, You are separated under an interlocutory...
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), (Figure)
How to file and forms, How to file.
Personal exemption, Your Own Exemption
Social security and Medicare taxes:
Reporting of (Table 3), (Figure)
Support, not included in, Social security and Medicare taxes paid by...
Social security benefits, Social security benefits.
Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents
Standard deduction:
Married filing jointly, If you and your spouse decide to file a joint...
Stillborn child, Stillborn child.
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:
Gross income filing requirements (Table 1), (Figure)
Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file., Death or birth.
Surviving Spouse:
Single filing status, Widow(er).
T
Tables and figures, This worksheet can help you determine support
Filing requirements:
Dependents (Table 2), (Figure)
Gross income levels (Table 1), (Figure)
Other situations requiring filing (Table 3), (Figure)
See also: Worksheets
Tax returns:
Amended, See: Form 1040X
Filing of, See: Filing requirements
Joint returns, See: Joint returns
Tax-exempt income, Tax-exempt income.
Tips, reporting of (Table 3), (Figure)
Total support, Total Support
TTY/TDD information, How To Get Tax Help
U
U.S. citizen or resident, Citizen or Resident Test
U.S. citizens filing abroad, filing requirements:
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
What's New for 2008:
Exemption amount, Exemption amount.
Exemption phaseout, Exemption phaseout.
Limit on itemized deduction, Itemized deductions.
Widow/widower, See: Surviving spouse
Worksheets:
Deduction for exemptions, determination of, Worksheet 2. Deductions for Exemptions worksheet
Head of household status and cost of keeping up home, This worksheet helps you figure the cost of keeping up a home
Support test, This worksheet can help you determine support
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