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IRS.gov Website

Publication 501

Introduction, Useful Items and Important Changes

For use in Preparing 2012 Returns

Filing Requirements for Most Taxpayers
Dependents
Other Situations

Who Should File

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

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