A
- Abroad, citizens living, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
- Absence, temporary, Temporary absences., Temporary absences., Temporary absences.
- Accounting periods, joint returns, Accounting period.
- Adopted child, Exception for adopted child., Adopted child., Adopted child.
-
- Taxpayer identification number, Taxpayer identification numbers for adoptees.
- Age:
-
- Filing status determination, Age.
- Gross income and filing requirements (Table 1), Table 1.2011 Filing Requirements Chart for Most Taxpayers
- 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), Table 3.Other Situations When You Must File a 2011 Return
- Amended returns:, Joint Return After Separate Returns, Changing your mind.
-
- (see also Form 1040X)
- Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes.
- American citizens abroad, U.S. Citizens or Resident Aliens Living Abroad
- 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.
C
- Canada, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
- Capital expenses, Capital expenses.
- Child born alive, Child born alive.
- Child care expenses, Child care expenses.
- Child custody, Custodial parent and noncustodial parent.
- Child support under pre-1985 agreement, Child support under pre-1985 agreement.
- Child tax credit, Child tax credit.
- Child, qualifying, Qualifying Child
- Children
-
- Adoption (see Adopted child)
- Dividends of, Unearned income.
- 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), Table 2.2011 Filing Requirements for Dependents
- Investment income of child under age 18, Unearned income.
- Investment income of child under age 18:, Table 2.2011 Filing Requirements for Dependents
- Kidnapped, Kidnapped child., Kidnapped child.
- Social security number, Social Security Numbers for Dependents
- Stillborn, Stillborn child.
- Church employees, filing requirements (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Citizen or resident test, Citizen or Resident Test
- Citizens outside U.S., filing requirements, U.S. Citizens or Resident Aliens Living Abroad
- Common law marriage, Considered married.
- Community property states:, Community property states.
- Cousin, Cousin.
- Custody of child, Custodial parent and noncustodial parent.
D
- Death:
-
- Of child, Death or birth of child.
- Of dependent, Death or birth., Death or birth.
- Of spouse, Spouse died during the year., Spouse died during the year., Spouse died before signing., Death of spouse.
- Decedents, Decedent's final return.
- Decedents:, Spouse died during the year.
-
- (see also Death of spouse)
- Filing requirements, Deceased Persons
- 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 2011.
- Child's earnings, Child's earnings.
- Death of, Death or birth.
- Earned income, Earned income.
- Exemption for, Exemptions for Dependents
- Filing requirements, Dependents
- Filing requirements:, Table 2.2011 Filing Requirements for Dependents
- Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
- 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.
- Disabled:
-
- Child, Permanently and totally disabled.
- Dependent, Disabled dependent working at sheltered workshop.
- Divorced parents, Children of divorced or separated parents or parents who live apart.
- Divorced taxpayers:
-
- Child custody, Custodial parent and noncustodial parent.
- Filing status, Divorced persons., Divorced persons.
- Filing status:, Divorce and remarriage.
- 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 credit
-
- Nonresident alien spouse, Earned income credit.
- Earned income credit:, Table 3.Other Situations When You Must File a 2011 Return
-
- Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person
- Earned income:
-
- Defined for purposes of standard deduction, Earned income defined.
- Dependent filing requirements (Table 2), Table 2.2011 Filing Requirements for Dependents
- 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, Relief from joint responsibility.
- Exemptions, Exemptions, Taxpayer identification numbers for adoptees.
-
- Personal (see Personal exemption)
- Exemptions:
-
- Dependents, Exemptions for Dependents
F
- Fair rental value, Fair rental value defined.
- Figures (see Tables and figures)
- Filing requirements, Who Must File, Filing Status
- Filing status, Filing Status, Qualifying Widow(er) With Dependent Child
-
- Married filing jointly (see Joint returns)
- Married filing separately (see Married filing separately)
- Unmarried persons (see Single taxpayers)
- 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, Kidnapped child.
- 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
- Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).
- Foreign employment, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
- Foreign students, Foreign students' place of residence.
- Form 1040:
-
- Personal exemption, Form 1040 filers.
- Social security numbers, Social Security Numbers for Dependents
- Use of, How to file., How to file., How to file.
- 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 1099-B, Form 1099-B received.
- Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return.
- Form 8857, innocent spouse relief, Relief from joint responsibility.
- 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., Foster care.
- Foster child, Foster child., Foster care payments and expenses., Foster child., Foster care.
- Free tax services, How To Get Tax Help
- Funeral expenses, Do Not Include in Total Support
H
- Head of household, Head of Household, Kidnapped child.
- Head of household:
-
- Exemption for spouse, Head of household.
- Filing requirements (Table 1), Table 1.2011 Filing Requirements Chart for Most Taxpayers
- 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), Table 3.Other Situations When You Must File a 2011 Return
- Married filing separately, Individual retirement arrangements (IRAs).
- Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens.
- Innocent spouse relief, Relief from joint responsibility.
- Insurance premiums:
-
- Life, Do Not Include in Total Support
- Medical, Medical insurance premiums.
- IRAs (see Individual retirement arrangements (IRAs))
- Itemized deductions:
-
- Changing from standard to itemized deduction (or vice versa), Changing your mind.
- Choosing to itemize, Who Should Itemize
- 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.
M
- Marital status, determination of, Marital Status
- Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
- Married filing jointly (see Joint returns)
- Married filing separately, Married Filing Separately
- Married filing separately:
-
- Changing method from or to itemized deductions, Changing your mind.
- Exemption for spouse, Separate return.
- Itemized deductions, Married persons who filed separate returns.
- Married taxpayers:, Married Filing Jointly
-
- (see also Joint returns)
- 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.
- Medical insurance premiums, Medical insurance premiums.
- Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Medicare taxes, not support, Do Not Include in Total Support
- Member of household or relationship test, Member of Household or Relationship Test
- Mexico, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
- Military (see Armed forces)
- Missing children, photographs of in IRS publications, Reminders
- More information (see Tax help)
- Multiple support agreement, Multiple Support Agreement
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 or parents who live apart.
- Penalty, failure to file, Who Must File
- Personal exemption, Personal Exemptions
- Photographs of missing children in IRS publications, Reminders
- Publications (see Tax help)
- Puerto Rico, residents of, Residents of Puerto Rico
S
- Scholarships, Earned income., Scholarships., Gross income defined., Do Not Include in Total Support , Earned income defined.
- Self-employed persons:
-
- Filing requirements (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Gross income, Self-employed persons.
- Separate returns (see Married filing separately)
- Separated parents, Children of divorced or separated parents or parents who live apart.
- Separated taxpayers:
-
- Filing status, Considered married., Married persons living apart.
- Living apart but not legally separated, Considered married.
- 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), Table 1.2011 Filing Requirements Chart for Most Taxpayers
- How to file and forms, How to file.
- Personal exemption, Your Own Exemption
- Social security and Medicare taxes:
-
- Reporting of (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Support, not included in, Do Not Include in Total Support
- Social security benefits, Social security benefits.
- Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents
- Spouse
-
- Surviving (see Surviving spouse)
- Spouse:, Spouse died during the year.
-
- (see also Joint returns)
- Deceased, Spouse died before signing., Death of spouse.
- Dual-status alien spouse, Nonresident alien or dual-status alien.
- Exemption for, Your Spouse's Exemption
- Innocent spouse relief, Relief from joint responsibility.
- Nonresident alien, Nonresident alien spouse.
- Signing joint returns, Signing a joint return.
- SSNs (see Social security numbers (SSNs) for dependents)
- Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns.
- Standard deduction:
-
- Married filing jointly, Married Filing Jointly
- State or local income taxes, Electing to itemize for state tax or other purposes.
- Stillborn child, Stillborn child.
- Students:
-
- Defined, Student defined.
- Foreign, Foreign students' place of residence.
- Support test:
-
- Qualifying child, Support Test (To Be a Qualifying Child)
- Qualifying relative, Support Test (To Be a Qualifying Relative)
- Surviving spouse
-
- Death of spouse (see Death of spouse)
- Surviving spouse:
-
- Gross income filing requirements (Table 1), Table 1.2011 Filing Requirements Chart for Most Taxpayers
- Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child
- Widow(er) with dependent child:, How to file., Death or birth.
- Surviving Spouse:
-
- Single filing status, Widow(er).
T
- Tables and figures:, Multiple support agreement.
-
- (see also Worksheets)
- Filing requirements:
-
- Dependents (Table 2), Table 2.2011 Filing Requirements for Dependents
- Gross income levels (Table 1), Table 1.2011 Filing Requirements Chart for Most Taxpayers
- Other situations requiring filing (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Tax help, How To Get Tax Help
- Tax returns
-
- Amended (see Form 1040X)
- Filing of (see Filing requirements)
- Joint returns (see Joint returns)
- Tax returns:
-
- Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
- Tax-exempt income, Tax-exempt income.
- Taxes, not support, Do Not Include in Total Support
- Taxpayer Advocate, Taxpayer Advocate Service.
- Temporary absences, Temporary absences., Temporary absences.
- Tiebreaker rules, Tiebreaker rules.
- Tips, reporting of (Table 3), Table 3.Other Situations When You Must File a 2011 Return
- Total support, Total Support
- TTY/TDD information, How To Get Tax Help
- Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.
W
- Welfare benefits, Support provided by the state (welfare, food stamps, housing, etc.).
- What's New
-
- Who must file, What's New
- What's New:
-
- Exemption amount, What's New
- Standard deduction, What's New
- Widow/widower (see Surviving spouse)
- Worksheets (blank):
-
- Age 65 or older or blind exemption from withholding (Worksheet 1-1 & 1-2), Married persons who filed separate returns.
- Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-2), Married persons who filed separate returns.
- Worksheets:
-
- Head of household status and cost of keeping up home, Keeping Up a Home
- Support test, Multiple support agreement.
