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Frequently Asked Questions   Personal Tax Return     I am a student attending college and working part-time. Do I have to file a tax return? Regardless of whether you are a student, if you are an individual who may be claimed as a dependent on another person\'s return and you are single and under age 65, you must file a return if any of the following circumstances apply: first, your unearned income was more than $800. Unearned income includes taxable interest, dividends, capital gains, and trust distributions of interest, dividends, capital gains, and survivor annuities. If you had an investment loss, your unearned income could be a negative amount. Second, your earned income was more than $4,850. Earned income includes wages, tips, taxable scholarship and fellowship grants, and salaries. If part of your earned income is from tips, see Tax Topic 402 , Tips . Third, your total income was more than the larger of $800 or your earned income (up to $4,850) plus $250. If you file Form 1040EZ (PDF), Income Tax Return for Single and Joint Filers With No Dependents , your total income is the same as your adjusted gross income. If you are 65 or older, or married, refer to the instructions in your tax package or Publication 929, Tax Rules for Children and Dependents, or Publication 501, Exemptions , Standard Deduction, and Filing Information . I am a student attending college and working part-time. Do I have to file a tax return? Regardless of whether you are a student, if you are an individual who may be claimed as a dependent on another person's return and you are single and under age 65, you must file a return if any of the following circumstances apply: first, your unearned income was more than $800. Unearned income includes taxable interest, dividends, capital gains, and trust distributions of interest, dividends, capital gains, and survivor annuities. If you had an investment loss, your unearned income could be a negative amount. Second, your earned income was more than $4,850. Earned income includes wages, tips, taxable scholarship and fellowship grants, and salaries. If part of your earned income is from tips, see Tax Topic 402 , Tips . Third, your total income was more than the larger of $800 or your earned income (up to $4,850) plus $250. If you file Form 1040EZ (PDF), Income Tax Return for Single and Joint Filers With No Dependents , your total income is the same as your adjusted gross income. If you are 65 or older, or married, refer to the instructions in your tax package or Publication 929, Tax Rules for Children and Dependents, or Publication 501, Exemptions , Standard Deduction, and Filing Information. For additional information on this website see Tax Information for Students. Filing Requirements/Status/Dependents/Exemptions: Filing Status I'm single, live alone, and have no dependents. Can I file as head of household? No. To use this filing status, you must have paid over half the cost of keeping up a home for you and a qualifying child or other qualifying person for over half the year. For detailed information, refer to Tax Topic 353, What is Your Filing Status, or Publication 501, Exemptions, Standard Deduction, and Filing Information. My wife and I have been separated since May. She has one child (grandchild) living with her. Can we both file as single? You and your wife may file either a joint return or separate returns. If you and your wife file separate returns, your filing status would be married filing separately. Your wife may qualify for head of household status. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information. If I moved out of my house on July 10, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses? You do not qualify for the head of household filing status because you and your spouse have not lived apart for the last 6 months of the taxable year and are not considered unmarried. Your filing status for the year will either be married filing separately, or married filing jointly. If it is married filing separately, you will not qualify for the Earned Income Credit and cannot claim a credit based on child care expenses. If you file a joint return with your spouse, you may be eligible to claim these credits. See Publication 503, Child and Dependent Care Expenses and Publication 596, Earned Income Credit. If the parents of a 2-year child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household? Only one taxpayer may claim the child as a qualifying child for purposes of filing as head of household. Also, a taxpayer filing as head of household must furnish over half the cost of maintaining the household. Therefore, both parents may not file as head of household. For more information, please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information. As a single parent, can I claim head of household filing status as long as I have a child living with me (no matter what the age of the child) and pay for over half the cost of keeping up a home? As long as you meet the three requirements to qualify for head of household filing status, the age of the qualifying person is immaterial. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information , for more information. For head of household filing status, do you have to claim a child as a dependent to qualify? In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is unmarried and is your child, grandchild, stepchild, or adopted child. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information. I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household? You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements: You are unmarried or considered unmarried on the last day of the year. You paid more than half the cost of keeping up a home for the year. A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school). My husband and I were married on November 1st of last year. What is our filing status? Generally, the IRS goes by your filing status on the last day of the year to determine your filing status for the entire year. This means that if you got married during the year and you did not obtain a divorce, you would have been married on the last day of the year. This means that your filing status for the entire year would be either married filing separately or married filing jointly. You basically have the choice as to whether or not you wish to file jointly or separately. You cannot file as single, however. Most of the time it is more beneficial to a couple to file jointly, but if you both did not agree, or if it works out that you pay less tax by filing as married filing separately, then you can file separate returns. Try computing the tax using either method. You are allowed to use whichever filing status benefits you the most. am adopting a child and do not yet have a social security number for the child. How can I claim the exemption for the child? Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions , is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions. If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number , to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number . How do I request a copy of my tax return for last year? If you need an exact copy of a previously filed and processed return and all attachments (including Form W-2 (PDF)), you must complete Form 4506 (PDF), Request for Copy of Tax Return and mail it to the IRS address in the instructions along with a $39 fee for each tax year requested. Copies are generally available for returns filed in the current and past 6 years. In cases where an exact copy of the return is not needed, tax return and transcripts may be ordered. The tax return transcript shows most line items contained on the return as it was originally filed, including any accompanying forms and schedules. In most cases, a tax return transcript will meet the requirements for lending institutions for mortgage verification purposes. The transcript can be ordered by completing a Form 4506-T (PDF) or calling (800) 829-1040 and following the prompts in the recorded message. There is no charge for the transcript and you should receive it in 10 business days from the time we receive your request. Tax return transcripts are generally available for the current and past three years. If you need a statement of your tax account which shows changes that you or the IRS made after the original return was filed, you must request a "Tax Account Transcript". This transcript shows basic data including marital status, type of return filed, adjusted gross income, taxable income, payments and adjustments made on your account. Tax return and account transcripts are generally available for the current and past 3 years. Form 4506-T (PDF) can also be used to get proof from the IRS that you did not file a tax return for a particular tax year. Forms can be downloaded at Forms & Pubs or ordered by calling (800) 829-3676. Can I get copies of my prior year Forms W-2 from the IRS? The quickest way to obtain a copy of a prior year Form W-2 (PDF) is through your employer. If that is not possible, you can order and pay for copies of your entire return (attachments include Form W-2 (PDF)) from IRS, or order Form W-2 (PDF) information at no charge from the IRS. The IRS can provide Form W-2 (PDF) information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS. For example, Form W-2 (PDF) information for 2005, filed in 2006, will not be available from IRS until 2007. To receive a copy of your return or transcript, complete and mail Form 4506 (PDF), Request for Copy of Tax Return or Form 4506-T (PDF) Request for Transcript of Tax Return. You should allow 60 calendar days for a response. If I go to the Social Security Administration office to change my name, how long does it take the IRS to update its records? IRS records are generally updated 10 days after the records at the Social Security Administration are changed. How can I correct the spelling of my name with IRS? The name on the refund check is spelled the way it appears on your tax return. If the address label you receive is spelled wrong, do not use the label. Instead, print the information on the tax return. You can also call (800) 829-1040 and we can change the spelling of your name over the phone. Do I need to change my maiden name to my married name on my social security card for us to file jointly? You can still file Married Filing Jointly without changing your name with the Social Security Administration. However, you do need to show your maiden name on the tax return instead of your married name. What can I do if I think someone has filed a tax return using my social security number? The IRS has security measures in place to verify the accuracy of tax returns and the validity of social security numbers submitted. However, if you receive a notice from IRS that leads you to believe someone may have used your social security number fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter. You can contact the Federal Trade Commission (FTC) Identity Theft Hotline at (877) 438-4338 if you suspect someone else is using your social security number, or to secure information on how to prevent identity theft. My university required each incoming freshman to come to school with their own computer. Is there any way to deduct the cost of the computer from my tax liability? The cost of a personal computer is generally a personal expense that is not deductible. However, if the school bills everyone, as a condition of attendance or enrollment, for proprietary computer devices and/or software available no where else, then this may qualify as an expense towards either the Lifetime Learning Credit or Hope Credit. For more information, refer to Publication 970, Tax Benefits for Education, Chapters 2 and 3. What types of educational expenses are deductible? Deductible educational expenses include amounts spent for tuition, books, supplies, laboratory fees, and similar items. They also include the cost of correspondence courses, as well as formal training and research you do as part of an educational program. Transportation and travel expenses to attend qualified educational activities may also be deductible. For more information, refer to Publication 970, Am I eligible to claim both my job education expenses (minus 2% of AGI) and the Lifetime Learning Credit on my taxes? If you are eligible to deduct educational expenses and are also eligible for the lifetime learning credit, then it is possible to claim both, as long as you do NOT use the SAME educational expenses to claim both benefits. Your expenses must be divided between the two. This is sometimes desirable because a qualifying expense for one benefit may not be a qualifying expense for the other tax benefit. For more information, refer to Publication 970, Tax Benefits for Education; Chapter 3, Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits); and Tax Topic 513, Educational Expenses. I took an accounting course in order to keep my salary at my current job. My employer did not reimburse me for the expenses. Can I take a deduction on my tax return for the cost of the course? If you itemize deductions you may be able to deduct work-related educational expenses as job expenses which, when combined with your other miscellaneous deductions, are subject to the 2% of adjusted gross income limitation on Form 1040, Schedule A (PDF), Itemized Deductions. To be deductible, your expenses must be for education that: Maintains or improves skills required in your present job, or Serves a business purpose and is required by your employer, or by law, to keep your present salary, status, or job. Your expenses are not deductible if the education is required to meet the minimum educational requirements of your job or is part of a program that will lead to qualifying you in a new trade or business. For more information on deductible educational expenses, refer to Tax Topic 513, Educational Expenses; or Publication 970, Tax Benefits for Education; and Form 2106 Instructions, Employee Business Expenses. How do I claim an educational expense on my return? Employees, generally, must complete Form 2106 (PDF), Employee Business Expenses, or Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses, when job-related educational expenses are involved. Educational expenses are deducted as miscellaneous deductions on Form 1040, Schedule A (PDF), Itemized Deductions. Alternatives to educational expense deductions should also be considered, such as the Lifetime Learning and Hope Credits, as discussed in Publication 970, Tax Benefits for Education, Chapter 2 and 3. Self-employed individuals include educational expenses as deductions on Form 1040 Schedule C (PDF), Profit or Loss From Business; Form 1040, Schedule C-EZ (PDF) , Net Profit From Business; or Form 1040, Schedule F (PDF), Profit or Loss From Farming. For more information, refer to the forms, instructions, and publications listed above plus Tax Topic 513, Educational Expenses, and Tax Topic 605, Education Credits. What is 401(k) plan? A 401(k) plan is a type of tax-qualified plan that permits an employee to elect to have the employer contribute part of the employee's cash wages to a retirement plan on a pretax basis. These deferred wages are not subject to income tax withholding at the time of deferral. The deferred wages are not reflected on Form 1040 (PDF) since they were not included in taxable wages of box 1, Form W-2 (PDF). However, they are included as wages subject to social security, Medicare, and federal unemployment taxes. The amount an employee can elect to defer is limited. Refer to Elective Deferrals in Publication 525, Taxable and Nontaxable Income, to determine the annual limit. Employees age 50 or over may be eligible to make additional catch-up contributions. Will the IRS figure how much of my pension is taxable under the General Rule? If you cannot use the Simplified Method, you can ask the IRS to figure the tax-free part of your pension under the General Rule. The IRS charge a user fee for this service. Publication 939, General Rule for Pensions and Annuities, contains a detailed explanation of the information required to be furnished with your request. Also, refer to Tax Topic 411, Pensions - The General Rule and the Simplified Method, for additional information. If your annuity starting date is after November 18, 1996, you generally cannot use the General Rule for annuity payments from a qualified plan. What is the maximum amount that I can contribute to my 401(k) plan? The maximum amount an employee can contribute to a 401(k) plan is determined annually. You may be allowed catch up contributions in addition to annual limit, if you are age 50 or older. Refer to "Elective Deferrals" in Publication 525 ,Taxable and Nontaxable Income. The maximum amount applies to an employee's aggregate pre-tax contributions to a 401(k) plan and 403(b) plan. There are several different limits that apply to a 401(k) plan in addition to the overall contribution limit. These limits, your salary, and the type of 401(k) plan to which you are contributing may limit your 401(k) contributions to a lesser amount. The rules for retirement plans are complex. Your plan administrator should have written information about your particular plan that explains these limitations as well as other regulations that apply. For further information, refer to Tax Topic 424, 401(k) plans. How do I report this 1099-DIV from my mutual fund? Enter the ordinary dividends from Form 1099-DIV (PDF), box 1a, on line 9a of Form 1040 (PDF), U.S. Individual Income Tax Return. Enter any qualified dividends from Form 1099-DIV, box 1b, on line 9b of Form 1040. If you have an amount entered in other boxes of your 1099-DIV refer to Form 1040, Schedule D Instructions to see where to report them. If your only capital gains and losses are from capital gain distributions, refer to Form 1040 Instructions What are the tax options for lump-sum distributions from retirement plans? Special tax computations are allowed for qualifying recipients of certain lump-sum distributions from retirement plans. Refer to Tax Topic 412 which discusses Lump-Sum Distributions, or Publication 575, Pension and Annuity Income. How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following the day on which you receive the distribution. (This 60-day period is extended for the period during which the distribution is in a frozen deposit in a financial institution). The IRS may waive the 60 day requirement where failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. To obtain the waiver in most cases, a request for a letter ruling must be made which include the applicable user fee. Refer to Internal Revenue Bulletin 2006-01 to get the Internal Revenue Procedure for requesting a letter ruling. A written explanation of rollover must be given to you by the issuer making the distribution. For information on distributions which qualify for rollover treatment, refer to Tax Topic 413, Rollovers from Retirement Plans. For information on the Direct Rollover Option, refer to Chapter 1 of Publication 590 , Individual Retirement Arrangements (IRA's Can I claim the Child and Dependent Care Credit? If you paid someone to care for your dependent under age 13 or your disabled dependent or spouse so that you could work or look for work, you may be able to claim the credit for child and dependent care expenses. For specific information on how to qualify for this credit refer to Tax Topic Can a custodial parent claim the Child Tax Credit if the noncustodial parent claims the child as a dependent due to the divorce agreement? The custodial parent cannot claim the Child Tax Credit for a child in the tax year that the noncustodial parent takes the exemption for that child. Please refer to the 1040 Instruction Booklet index for the Child Tax Credit. The referenced pages will explain who qualifies for this credit and how to calculate it. If the child is born in the last week of December, can the child be a qualifying child for the earned income credit and how do you file without a social security number? Normally, to be your qualifying child and meet the residency test, your child must have lived with you for more than half of the tax year. For earned income credit purposes, if your child was born or died during the year, the child is considered to meet the test as if the child lived with you for the entire time he or she was alive during the tax year. For example, if your child was born on October 1, 2005 and lived with you for the remainder of the year, your child meets the residency test. If your child does not have a social security number, apply for one by filling out Form SS-5 with the Social Security Administration, or call the Social Security Administration at 1-800-772-1213. It usually takes about 2 weeks to get a social security number. If the filing deadline is approaching and you still do not have a social security number, you have two choices. File the return on time without claiming the earned income credit. After receiving the social security number, file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, claiming the earned income credit. Attach a completed Form 1040, Schedule EIC (PDF) , Earned Income Credit. Refer to Tax Topic 308, Amended Returns Request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Refer to Tax Topic 304, Extensions of Time to File Your Tax Return, for more information     Quick Search

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