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Form 1040—Lines 2 Through 4 You may be able to file as head If the child is not your dependent, enter Line 2 of household if you had a child the child’s name on line 4. If you do not living with you and you lived enter the name, it will take us longer to Married Filing Jointly TIP apart from your spouse during process your return. the last 6 months of 2009. See Married You can check the box on line 2 if any of persons who live apart on this page. the following apply. Dependent. To find out if someone is your dependent, see the instructions for line 6c • You were married at the end of 2009, that begin on page 17. even if you did not live with your spouse at the end of 2009. Line 4 Exception to time lived with you. Tempo- • Your spouse died in 2009 and you did rary absences by you or the other person for Head of Household not remarry in 2009. special circumstances, such as school, va- • You were married at the end of 2009, Special rules may apply for cation, business, medical care, military and your spouse died in 2010 before filing a people who had to relocate be- service, or detention in a juvenile facility, 2009 return. cause of the Midwestern count as time lived in the home. Also see TIP storms, tornadoes, or flooding. Kidnapped child on page 19, if applicable. For federal tax purposes, a marriage For details, see Pub. 4492-B. means only a legal union between a man If the person for whom you kept up a and a woman as husband and wife. A hus- This filing status is for unmarried indi- home was born or died in 2009, you can band and wife filing jointly report their viduals who provide a home for certain still file as head of household as long as the combined income and deduct their com- other persons. (Some married persons who home was that person’s main home for the bined allowable expenses on one return. live apart are considered unmarried. See part of the year he or she was alive. They can file a joint return even if only one Married persons who live apart on this had income or if they did not live together Keeping up a home. To find out what is page. If you are married to a nonresident all year. However, both persons must sign included in the cost of keeping up a home, alien, you may also be considered unmar- the return. Once you file a joint return, you see Pub. 501. ried. See Nonresident alien spouse on page cannot choose to file separate returns for 16.) You can check the box on line 4 only if If you used payments you received that year after the due date of the return. you were unmarried or legally separated under Temporary Assistance for Needy (according to your state law) under a decree Joint and several tax liability. If you file a Families (TANF) or other public assistance of divorce or separate maintenance at the joint return, both you and your spouse are programs to pay part of the cost of keeping end of 2009 and either Test 1 or Test 2 generally responsible for the tax and any up your home, you cannot count them as below applies. interest or penalties due on the return. This money you paid. However, you must in- means that if one spouse does not pay the clude them in the total cost of keeping up Test 1. You paid over half the cost of keep- tax due, the other may have to. However, your home to figure if you paid over half ing up a home that was the main home for see Innocent Spouse Relief on page 90. the cost. all of 2009 of your parent whom you can claim as a dependent, except under a multi- Nonresident aliens and dual-status aliens. Married persons who live apart. Even if ple support agreement (see page 19). Your Generally, a husband and wife cannot file a you were not divorced or legally separated parent did not have to live with you. joint return if either spouse is a nonresident at the end of 2009, you are considered un- alien at any time during the year. However, Test 2. You paid over half the cost of keep- married if all of the following apply. if you were a nonresident alien or a ing up a home in which you lived and in • You lived apart from your spouse for dual-status alien and were married to a U.S. which one of the following also lived for the last 6 months of 2009. Temporary ab- citizen or resident alien at the end of 2009, more than half of the year (if half or less, sences for special circumstances, such as you may elect to be treated as a resident see Exception to time lived with you on this for business, medical care, school, or mili- alien and file a joint return. See Pub. 519 page). tary service, count as time lived in the for details. home. 1. Any person whom you can claim as a dependent. But do not include: • You file a separate return from your spouse. a. Your qualifying child (as defined in Line 3 • You paid over half the cost of keeping Step 1 on page 17) whom you claim as your up your home for 2009. Married Filing Separately dependent based on the rule for Children of divorced or separated parents that begins • Your home was the main home of If you are married and file a separate return, on page 18, your child, stepchild, or foster child for you will usually pay more tax than if you more than half of 2009 (if half or less, see b. Any person who is your dependent use another filing status for which you Exception to time lived with you above). only because he or she lived with you for qualify. Also, if you file a separate return, all of 2009, or • You can claim this child as your de- you cannot take the student loan interest pendent or could claim the child except that deduction, the tuition and fees deduction, c. Any person you claimed as a depen- the child’s other parent can claim him or the education credits, or the earned income dent under a multiple support agreement. her under the rule for Children of divorced credit. You also cannot take the standard See page 19. or separated parents that begins on page 18. deduction if your spouse itemizes deduc- 2. Your unmarried qualifying child who tions. is not your dependent. Adopted child. An adopted child is al- ways treated as your own child. An adopted Generally, you report only your own 3. Your married qualifying child who is child includes a child lawfully placed with income, exemptions, deductions, and cred- not your dependent only because you can you for legal adoption. its. Different rules apply to people in com- be claimed as a dependent on someone munity property states. See page 21. else’s 2009 return. Foster child. A foster child is any child Be sure to enter your spouse’s SSN or 4. Your child who is neither your depen- placed with you by an authorized place- ITIN on Form 1040 unless your spouse dent nor your qualifying child because of ment agency or by judgment, decree, or does not have and is not required to have an the rule for Children of divorced or sepa- other order of any court of competent juris- SSN or ITIN. rated parents that begins on page 18. diction. - 15 - Need more information or forms? See page 96.