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IRS.gov Website
Publication 501
Exemptions, Standard Deduction, and Filing Information
Introduction, Useful Items and Important Changes
For use in Preparing 2012 Returns

Who Must File

Filing Requirements for Most Taxpayers
Dependents
Other Situations

Who Should File

Filing Status

Marital Status
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Qualifying Widow(er) With Dependent Child

Exemptions

Personal Exemptions

Exemptions for Dependents

Qualifying Child
Qualifying Relative

Social Security Numbers for Dependents

Standard Deduction

Standard Deduction Amount
Standard Deduction for Dependents
Who Should Itemize

How To Get Tax Help