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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-007.htm#en_us_publink24811vd0e3492

Exemptions(p14)

rule
You usually can deduct $3,900 on line 42 for each exemption you can take.
taxmap/instr/i1040gi-007.htm#en_us_publink24811vd0e3508

Line 6b(p14)

rule
taxmap/instr/i1040gi-007.htm#en_us_publink24811vd0e3513

Spouse(p14)

rule
Check the box on line 6b if either of the following applies.
  1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
  2. You were married at the end of 2013, your filing status is married filing separately or head of household, and both of the following apply.
    1. Your spouse had no income and is not filing a return.
    2. Your spouse cannot be claimed as a dependent on another person's return.
If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during 2013, you cannot take an exemption for your former spouse.
taxmap/instr/i1040gi-007.htm#en_us_publink24811vd0e3549
Death of your spouse.(p15)
rule
If your spouse died in 2013 and you did not remarry by the end of 2013, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a Taxpayer under General Information, later.