us/form/irs/ty2014

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us/form/irs/ty2014 — Axiom

(f940sa)Schedule A (Form 940) for 2014: Multi-State Employer and Credit Reduction Information#

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Schedule A (Form 940) for 2014: Multi-State Employer and Credit Reduction Information Department of the Treasury — Internal Revenue Service 860312 OMB No. 1545-0028 Employer identification number (EIN) — Name (not your trade name) See the instructions on page 2. File this schedule with Form 940. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. For each state with a credit reduction rate greater than zero, enter the FUTA taxable wages, multiply by the reduction rate, and enter the credit reduction amount. Do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax (see the instructions for Step 2). If any states do not apply to you, leave them blank. Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction AK . . AL . . AR . . AZ . . CA . . CO . . CT . . DC . . DE . . FL . . GA . . HI . . IA . . ID . . IL . . IN . . KS . . KY . . LA . . MA . . MD . . ME . . MI . . MN . . MO . . MS . . MT . . Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction NC . . ND . . NE . . NH . . NJ . . NM . . NV . . NY . . OH . . OK . . OR . . PA . . RI . . SC . . SD . . TN . . TX . . UT . . VA . . VT . . WA . . WI . . WV . . WY . . PR . . VI . . Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the total here and on Form 940, line 11 . . . . . . . . . . . . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 940. Cat. No. 16997C Schedule A (Form 940) 2014 × .000 × .000 × .000 × .000 × .012 × .000 × .017 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .015 × .000 × .012 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .012 × .000 × .000 × .000 × .000 × .000 × .000 × .012 × .012 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .012

Instructions for Schedule A (Form 940) for 2014: 860412 Multi-State Employer and Credit Reduction Information Specific Instructions: Completing Schedule A Step 1. Place an “X” in the box of every state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) in which you had to pay state unemployment taxes this year, even if the state's credit reduction rate is zero. Note. Make sure that you have applied for a state reporting number for your business. If you do not have an unemployment account in a state in which you paid wages, contact the state unemployment agency to receive one. For a list of state unemployment agencies, visit the U.S. Department of Labor's website at www.workforcesecurity.doleta.gov/unemploy/ agencies.asp. The table below provides the two-letter postal abbreviations used on Schedule A. State Postal Abbreviation Alabama AL Alaska AK Arizona AZ Arkansas AR California CA Colorado CO Connecticut CT Delaware DE District of Columbia DC Florida FL Georgia GA Hawaii HI Idaho ID Illinois IL Indiana IN Iowa IA Kansas KS Kentucky KY Louisiana LA Maine ME Maryland MD Massachusetts MA Michigan MI Minnesota MN Mississippi MS Missouri MO State Postal Abbreviation Montana MT Nebraska NE Nevada NV New Hampshire NH New Jersey NJ New Mexico NM New York NY North Carolina NC North Dakota ND Ohio OH Oklahoma OK Oregon OR Pennsylvania PA Rhode Island RI South Carolina SC South Dakota SD Tennessee TN Texas TX Utah UT Vermont VT Virginia VA Washington WA West Virginia WV Wisconsin WI Wyoming WY Puerto Rico PR U.S. Virgin Islands VI Step 2. You are subject to credit reduction if you paid FUTA taxable wages that were also subject to state unemployment taxes in any state listed that has a credit reduction rate greater than zero. If you paid FUTA taxable wages that were also subject to state unemployment taxes in any state that is subject to credit reduction, find the line for each state. In the FUTA Taxable Wages box, enter the total FUTA taxable wages that you paid in that state. (The FUTA wage base for all states is $7,000.) However, do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. For example, if you paid $5,000 in FUTA taxable wages in a credit reduction state but $1,000 of those wages were excluded from state unemployment tax, report $4,000 in the FUTA Taxable Wages box for that state. Note. Do not enter your state unemployment wages in the FUTA Taxable Wages box. Then multiply the total FUTA taxable wages by the reduction rate. Enter your total in the Credit Reduction box at the end of the line. Step 3. Total credit reduction To calculate the total credit reduction, add up all of the Credit Reduction boxes and enter the amount in the Total Credit Reduction box. Then enter the total credit reduction on Form 940, line 11. Example 1 You paid $20,000 in wages to each of three employees in State A. State A is subject to credit reduction at a rate of .003 (.3%). Because you paid wages in a state that is subject to credit reduction, you must complete Schedule A and file it with Form 940. Total payments to all employees in State A . . . . . . $60,000 Payments exempt from FUTA tax (see the Instructions for Form 940) . . . . . . . . . . $0 Total payments made to each employee in excess of $7,000 (3 x ($20,000 - $7,000)) . . . . . . . $39,000 Total FUTA taxable wages you paid in State A entered in the FUTA Taxable Wages box ($60,000 - $0 - $39,000) . . . $21,000 Credit reduction rate for State A . . . . . . . . . . .003 Total credit reduction for State A ($21,000 x .003) . . . . . $63 Caution. Do not include in the FUTA Taxable Wages box wages in excess of the $7,000 wage base for each employee subject to state unemployment insurance in the credit reduction state. The credit reduction applies only to FUTA taxable wages that were also subject to state unemployment tax. In this case, you would write $63.00 in the Total Credit Reduction box and then enter that amount on Form 940, line 11. Example 2 You paid $48,000 ($4,000 a month) in wages to Employee A and no payments were exempt from FUTA tax. Employee A worked in State B (not subject to credit reduction) in January and then transferred to State C (subject to credit reduction) on February 1. Because you paid wages in more than one state, you must complete Schedule A and file it with Form 940. The total payments in State B that are not exempt from FUTA tax are $4,000. Since this payment to Employee A does not exceed the $7,000 FUTA wage base, the total FUTA taxable wages paid in State B are $4,000. The total payments in State C that are not exempt from FUTA tax are $44,000. However, $4,000 of FUTA taxable wages was paid in State B with respect to Employee A. Therefore, the total FUTA taxable wages with respect to Employee A in State C are $3,000 ($7,000 (FUTA wage base) - $4,000 (total FUTA taxable wages paid in State B)). Enter $3,000 in the FUTA Taxable Wages box, multiply it by the Reduction Rate, and then enter the result in the Credit Reduction box. Attach Schedule A to Form 940 when you file your return. Page 2

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(f940sa)Schedule A (Form 940) for 2014: Multi-State Employer and Credit Reduction Information#

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(i1040sca)Instructions for Schedule A (Form 1040), Itemized Deductions (2014)#

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Department of the Treasury Internal Revenue Service 2014 Instructions for Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2014, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F. CAUTION ! Section references are to the Internal Revenue Code unless otherwise noted. Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to www.irs.gov/schedulea. What's New Limit on itemized deductions. Itemiz- ed deductions for taxpayers with adjus- ted gross incomes above $152,525 may be reduced. See the instructions for line 29. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 23.5 cents per mile. The business standard mileage rate is 56 cents per mile. The 2014 rate for use of your vehicle to do volunteer work for certain charitable organizations remains at 14 cents per mile. Medical and Dental Expenses You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1950, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3. Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2014, see Pub. 969 to figure your de- duction. Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not in- cluded in box 1 of your Form(s) W-2. If CAUTION ! you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your re- tirement plan. Prescription medicines or insulin. Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medi- care Part D insurance. A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal. A-1 Jan 05, 2015 Cat. No. 53061X

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A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 23.5 cents per mile. Add park- ing and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2014, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2014, age . . . THEN the most you can deduct is . . . . 40 or under $ 370 41–50 $ 700 51–60 $ 1,400 61–70 $ 3,720 71 or older $ 4,660 Examples of Medical and Dental Payments You Cannot Deduct The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were age 65 or older but not entitled to social security benefits, you can deduct premi- ums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin, (including nicotine gum and certain nicotine patches). Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later. Do not forget to include insur- ance premiums you paid for medical and dental care. But if you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. Whose medical and dental expenses can you include? You can include TIP TIP medical and dental bills you paid in 2014 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you do not claim as a dependent because of the rules for children of divorced or separated pa- rents. Any person you could have claim- ed as a dependent on your return except that person received $3,950 or more of gross income or filed a joint return. Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2014 return. Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,950 in 2014. You can in- clude on line 1 any medical and dental expenses you paid in 2014 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental expenses can you include, earlier. How- ever, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance pre- miums. See Pub. 502 for more informa- tion. Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2014 for medical or dental expenses you paid in 2014, reduce your 2014 expenses by this amount. If you received a reimburse- ment in 2014 for prior year medical or dental expenses, do not reduce your 2014 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in A-2

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income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2. Line 3 Multiply line 2 by 10%. But, if either you or your spouse was born before Jan- uary 2, 1950, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1950. If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situa- tion. If your filing status is married fil- ing separately or head of household, and you were not born before January 2, 1950, attach a statement to your re- turn indicating that you are taking the 7.5% threshold because your spouse meets the requirements. Death before age 65. A taxpayer is considered to be age 65 on the day be- fore the taxpayer's 65th birthday. If the taxpayer was not age 65 or older at the time of death, the 7.5% threshold does not apply for that taxpayer or the spouse of that taxpayer who is under age 65. For example, a taxpayer who was born on February 14, 1949, dies on February 13, 2014. The taxpayer is considered age 65 at the time of death and the 7.5% threshold applies. However, if the tax- payer died on February 12, 2014, the taxpayer is not considered age 65 and the 7.5% threshold does not apply. Taxes You Paid Taxes You Cannot Deduct Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. CAUTION ! Customs duties. Federal estate and gift taxes. But see the instructions for Line 28. Certain state and local taxes, in- cluding: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.). Line 5 You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You cannot deduct both. State and Local Income Taxes If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next. State and local income taxes with- held from your salary during 2014. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and lo- cal income taxes withheld. State and local income taxes paid in 2014 for a prior year, such as taxes paid with your 2013 state or local in- come tax return. Do not include penal- ties or interest. State and local estimated tax pay- ments made during 2014, including any part of a prior year refund that you chose to have credited to your 2014 state or lo- cal income taxes. Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Do not reduce your deduction by any: State or local income tax refund or credit you expect to receive for 2014, or Refund of, or credit for, prior year state and local income taxes you actually CAUTION ! received in 2014. Instead, see the in- structions for Form 1040, line 10. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in- cluding compensating use taxes) you paid in 2014 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deducti- ble as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor ve- hicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehi- cle. Motor vehicles include cars, motor- cycles, motor homes, recreational vehi- cles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not in- clude sales taxes paid on items used in your trade or business. You must keep your actual re- ceipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2014 for amounts paid in 2014, reduce your actual 2014 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2014 for prior year purchases, do not reduce your 2014 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduc- tion reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2014 Optional State CAUTION ! A-3

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Sales Tax Table and the 2014 Optional Local Sales Tax Tables for Certain Lo- cal Jurisdictions at the end of these in- structions to figure your state and local general sales tax deduction. You may al- so be able to add the state and local gen- eral sales taxes paid on certain specified items. To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator on the IRS website at www.irs.gov/ Individuals/Sales-Tax-Deduction- Calculator. If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you al- so must use the tables to figure your state and local general sales tax deduc- tion. Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2014, enter the applicable amount, based on your 2014 income and exemptions, from the 2014 Optional State Sales Tax Table for your state. Read down the “At least–But less than” columns for your state and find the line that includes your 2014 income. If mar- ried filing separately, do not include your spouse's income. Your 2014 in- come is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Tax-exempt interest. Veterans' benefits. Nontaxable combat pay. Workers' compensation. Nontaxable part of social security and railroad retirement benefits. Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers. Public assistance payments. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one state? If you lived in more than one state during 2014, look up the table CAUTION ! amount for each state using the rules sta- ted earlier. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2014 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2014 that imposed a local general sales tax, do not enter the total on line 1. Instead, com- plete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Example. You lived in State A from January 1 through August 31, 2014 (243 days), and in State B from September 1 through December 31, 2014 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows. State A: $500 x 243/365 = $333 State B: $400 x 122/365 = 134 Total = $467 If none of the localities in which you lived during 2014 imposed a local gen- eral sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Line 2. If you checked the “No” box, enter -0- on line 2, and go to line 3. If you checked the “Yes” box and lived in the same locality for all of 2014, enter the applicable amount, based on your 2014 income and exemptions, from the 2014 Optional Local Sales Tax Tables for Certain Local Jurisdictions for your locality. Read down the “At least–But less than” columns for your locality and find the line that includes your 2014 in- come. See the instructions for line 1 of the worksheet to figure your 2014 in- come. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one locality? If you lived in more than one locality during 2014, look up the table amount for each locality using the rules stated earlier. If there is no table for your locality, the table amount is consid- ered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2014 and the denomina- tor is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prora- ted table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prora- ted table amount on line 2 of the appli- cable worksheet. Example. You lived in Locality 1 from January 1 through August 31, 2014 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2014 (122 days). The table amount for Locali- ty 1 is $100. The table amount for Lo- cality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Locality 1: $100 x 243/365 = $ 67 Locality 2: $150 x 122/365 = 50 Total = $117 Line 3. If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7.5000%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 7.5000%. If you lived in Nevada, check the “No” box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%. What if your local general sales tax rate changed during 2014? If you checked the “Yes” box and your local general sales tax rate changed during 2014, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2014 and the denominator is the total A-4

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number of days in the year (365). Enter the total of the prorated tax rates on line 3. Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2014 (273 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2014 (92 days). You would enter “1.189” on line 3, figured as follows. State and Local General Sales Tax Deduction Worksheet—Line 5b Keep for Your Records Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov. See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2014, or Had any nontaxable income in 2014. Before you begin:

1. Enter your state general sales taxes from the 2014 Optional State Sales Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ Next. If, for all of 2014, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2. 2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, Virginia, or West Virginia in 2014? No. Enter -0- . . . . . . . . . . . . . 2. $ Yes. Enter your base local general sales taxes from the 2014 Optional Local Sales Tax Tables for Certain Local Jurisdictions 3. Did your locality impose a local general sales tax in 2014? Residents of California and Nevada, see the instructions for line 3 of the worksheet. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2014, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . 4. Did you enter -0- on line 2? No. Skip lines 4 and 5 and go to line 6. Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . 4. . 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . 5. . 6. Did you enter -0- on line 2? No. Multiply line 2 by line 3 . . . . . . . . . . . . . . . . . . . . 6. $ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2014, see the instructions for line 6 of the worksheet 7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $ TIP A-5

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January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189 What if you lived in more than one locality in the same state during 2014? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2014 and each locality did not have the same local general sales tax rate. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the 2014 Optional Local Sales Tax Tables for Certain Local Ju- risdictions to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2014 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2014 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2014 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows. Locality 1: 1.00 x 243/365 = 0.666 Locality 2: 1.75 x 122/365 = 0.585 Line 6. If you lived in more than one locality in the same state during 2014, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2014. If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Line 7. Enter on line 7 any state and lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only in- clude the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substan- tial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial ad- dition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your con- tractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your direc- tions on construction decisions. In this case, you will be considered to have pur- chased any items subject to a sales tax and to have paid the sales tax directly. Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2014, see Refund of general sales taxes, earlier. Line 6 Real Estate Taxes If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 6. TIP Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the tax- es are assessed uniformly at a like rate on all real property throughout the com- munity, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deduc- tions homeowners can take. Do not include the following amounts on line 6. Itemized charges for services to specific property or persons (for exam- ple, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a lo- cal ordinance). Charges for improvements that tend to increase the value of your prop- erty (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to main- tain an existing public facility in service (for example, a charge to repair an exist- ing sidewalk, and any interest included in that charge). If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2014. If you sold your home in 2014, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates, later. Any real estate taxes you paid at closing should be shown on your settlement statement. You must look at your real es- tate tax bill to decide if any nondeductible itemized charg- es, such as those listed earlier, are in- cluded in the bill. If your taxing authori- ty (or lender) does not furnish you a copy of your real estate tax bill, ask for it. Refunds and rebates. If you received a refund or rebate in 2014 of real estate taxes you paid in 2014, reduce your de- duction by the amount of the refund or rebate. If you received a refund or rebate CAUTION ! A-6

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in 2014 of real estate taxes you paid in an earlier year, do not reduce your de- duction by this amount. Instead, you must include the refund or rebate in in- come on Form 1040, line 21, if you de- ducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income. Line 7 Personal Property Taxes Enter the state and local personal prop- erty taxes you paid, but only if the taxes were based on value alone and were im- posed on a yearly basis. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value. Line 8 Other Taxes If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax you paid to a foreign country or U.S. possession. You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 48, for details. Interest You Paid Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details. In general, if you paid interest in 2014 that applies to any period after 2014, you can deduct only amounts that apply for 2014. TIP Lines 10 and 11 Home Mortgage Interest If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 10 or 11. A home mortgage is any loan that is se- cured by your main home or second home. It includes first and second mort- gages, home equity loans, and refi- nanced mortgages. A home can be a house, condomini- um, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleep- ing space, toilet, and cooking facilities. Limit on home mortgage interest. If you took out any mortgages after Octo- ber 13, 1987, your deduction may be limited. Any additional amounts bor- rowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refi- nanced a mortgage you had on October 13, 1987, treat the new mortgage as tak- en out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after Oc- tober 13, 1987. See Pub. 936 to figure your deduction if either (1) or (2) next applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes. 1. You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2014. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. 2. You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time TIP during 2014. The limit is $500,000 if married filing separately. If the total amount of all mort- gages is more than the fair market value of the home, ad- ditional limits apply. See Pub. 936. Line 10 Enter on line 10 mortgage interest and points reported to you on Form 1098. If your Form 1098 shows any refund of overpaid interest, do not reduce your de- duction by the refund. Instead, see the instructions for Form 1040, line 21. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mort- gage, and the interest was reported on the other person's Form 1098, report your share of the interest on line 11 (as explained in the line 11 instructions). If you paid more interest to the recip- ient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement to your paper return explain- ing the difference and enter “See attach- ed” to the right of line 10. If you are claiming the mort- gage interest credit (for hold- ers of qualified mortgage cred- it certificates issued by state or local governmental units or agencies), sub- tract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 10. Line 11 If you paid home mortgage insurance in- terest and it was not reported to you on Form 1098, report your deductible mort- gage interest on line 11. If you paid home mortgage insurance interest to the person from whom you bought the home, write that person's name, identifying number, and address on the dotted lines next to line 11. If the recipient of your home mortgage interest payment(s) is an individual, the identify- ing number is his or her social security number (SSN). Otherwise, it is the em- ployer identification number. You must also let the recipient know your SSN. If you do not show the required informa- tion about the recipient or let the recipi- ent know your SSN, you may have to pay a $50 penalty. CAUTION ! CAUTION ! A-7

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If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage inter- est paid was reported on the other per- son's Form 1098, attach a statement to your paper return listing the name and address of that person. To the right of line 11, enter “See attached.” Line 12 Points Not Reported on Form 1098 Points are shown on your settlement statement. Points you paid only to bor- row money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, are not deducti- ble. Refinancing. Generally, you must de- duct points you paid to refinance a mort- gage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points rela- ted to the improvement in the year paid. See Pub. 936 for details. If you paid off a mortgage ear- ly, deduct any remaining points in the year you paid off the mortgage. However, if you refi- nanced your mortgage with the same lender, see Mortgage ending early in Pub. 936 for an exception. Line 13 Mortgage Insurance Premiums Enter the qualified mortgage insurance premiums you paid under a mortgage in- surance contract issued after December 31, 2006, in connection with home ac- quisition debt that was secured by your first or second home. Box 4 of Form 1098 may show the amount of premiums you paid in 2014. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person's Form 1098, report TIP your share of the premiums on line 13. See Prepaid mortgage insurance premi- ums, later, if you paid any premiums al- locable to any period after 2014. Qualified mortgage insurance is mortgage insurance provided by the De- partment of Veterans Affairs, the Feder- al Housing Administration, or the Rural Housing Service (or their successor or- ganizations), and private mortgage in- surance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be de- ducted fully in 2014 if the mortgage in- surance contract was issued in 2014. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098. Prepaid mortgage insurance premi- ums. If you paid qualified mortgage in- surance premiums that are allocable to periods after 2014, you must allocate them over the shorter of: The stated term of the mortgage, or 84 months, beginning with the month the insurance was obtained. The premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamor- tized balance. See Pub. 936 for details. The allocation rules, explained earli- er, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organiza- tions). Limit on amount you can deduct. You cannot deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the Mortgage Insur- ance Premiums Deduction Worksheet to figure your deduction. Line 14 Investment Interest Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income. Complete and attach Form 4952 to figure your deduction. Exception. You do not have to file Form 4952 if all three of the following apply. 1. Your investment interest expense is not more than your investment income from interest and ordinary dividends mi- nus any qualified dividends. 2. You have no other deductible in- vestment expenses. 3. You have no disallowed invest- ment interest expense from 2013. Alaska Permanent Fund divi- dends, including those repor- ted on Form 8814, are not in- vestment income. For more details, see Pub. 550. Gifts to Charity You can deduct contributions or gifts you gave to organizations that are reli- gious, charitable, educational, scientific, or literary in purpose. You can also de- duct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2014 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details. To verify an organization's charitable status, you can: Check with the organization to which you made the donation. The or- ganization should be able to provide you with verification of its charitable status. Use our on-line search tool Exempt Organizations Select Check to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organ- izations Select Check on IRS.gov. Click on Tools then on Exempt Organizations Select Check. CAUTION ! A-8

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Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500. Examples of Qualified Charitable Organizations Churches, mosques, synagogues, temples, etc. Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Good- will Industries, Red Cross, Salvation Ar- my, United Way, etc. Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier. Veterans' and certain cultural groups. Nonprofit hospitals, and organiza- tions whose purpose is to find a cure for, or help people who have, arthritis, asth- ma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retarda- tion, multiple sclerosis, muscular dystro- phy, tuberculosis, etc. Most nonprofit educational organi- zations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees. Federal, state, and local govern- ments if the gifts are solely for public purposes. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organi- zations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either meth- od. But do not deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in re- turn, such as food, entertainment, or merchandise, you can generally only de- duct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charita- ble organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a statement from the charitable organiza- tion showing the information in (1) and (2) next. 1. The amount of any money con- tributed and a description (but not value) of any property donated. 2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a de- scription and estimate of the value must be included. If you received only intan- gible religious benefits (such as admis- sion to a religious ceremony), the organ- ization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate dona- tions. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a sep- arate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a sepa- rate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. You must get the statement by the date you file your return or the due date (including exten- sions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your re- cords. TIP Mortgage Insurance Premiums Deduction Worksheet—Line 13 Keep for Your Records See the instructions for line 13 to see if you must use this worksheet to figure your deduction. Before you begin:

1. Enter the total premiums you paid in 2014 for qualified mortgage insurance for a contract issued after December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Is the amount on line 2 more than the amount on line 3? No. Your deduction is not limited. Enter the amount from line 1 of this worksheet on Schedule A, line 13. Do not complete the rest of this worksheet. Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . 4.

5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . 6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. A-9

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Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Cannot Deduct Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vaca- tion in the travel. Political contributions. Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the in- structions for Line 28 for more informa- tion on gambling losses. Value of your time or services. Value of blood given to a blood bank. The transfer of a future interest in tangible personal property (generally, until the entire interest has been transfer- red). Gifts to individuals and groups that are run for personal profit. Gifts to foreign organizations. But you may be able to deduct gifts to cer- tain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. Gifts to organizations engaged in certain political activities that are of di- rect financial interest to your trade or business. See section 170(f)(9). Gifts to groups whose purpose is to lobby for changes in the laws. Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. Value of benefits received in con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions. Cost of tuition. But you may be able to deduct this as a job education ex- pense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863). Line 16 Gifts by Cash or Check Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses). Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records. Line 17 Other Than by Cash or Check Enter on line 17 the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the val- ue of donated property, see Pub. 561. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehi- cle, boat, or airplane, you must also at- tach a statement from the charitable or- ganization to your paper return. The or- ganization may use Form 1098-C to pro- vide the required information. If your to- tal deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for de- tails. Contributions of clothing and house- hold items. A deduction for these con- tributions will be allowed only if the items are in good used condition or bet- ter. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the prop- erty. For each gift of property, you should also keep reliable written records that include: How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. The cost or other basis of the prop- erty if you must reduce it by any ordina- ry income or capital gain that would have resulted if the property had been sold at its fair market value. How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. Any conditions attached to the gift. If your total deduction for gifts of property is over $500, you gave less than your entire in- terest in the property, or you made a “qualified conservation contribution,” your records should contain additional information. See Pub. 526 for details. Line 18 Carryover From Prior Year Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for de- tails. CAUTION ! A-10

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Casualty and Theft Losses Line 20 Complete and attach Form 4684 to fig- ure the amount of your loss to enter on line 20. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive dry- wall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct personal casualty or theft losses only to the extent that: 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040, line 38. Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corro- sive drywall, you may be able to deduct on line 20 those amounts paid. See Pub. 547 for details. Use Schedule A, line 23, to deduct the costs of proving that you had a prop- erty loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. Job Expenses and Certain Miscellaneous Deductions You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38. Pub. 529 discusses the types of ex- penses that can and cannot be deducted. Examples of Expenses You Cannot Deduct Political contributions. Legal expenses for personal mat- ters that do not produce taxable income. Lost or misplaced cash or property. Expenses for meals during regular or extra work hours. The cost of entertaining friends. Commuting expenses. See Pub. 529 for the definition of commuting. Travel expenses for employment away from home if that period of em- ployment exceeds 1 year. See Pub. 529 for an exception for certain federal em- ployees. Travel as a form of education. Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. Club dues. Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details. Fines and penalties. Expenses of producing tax-exempt income. Line 21 Unreimbursed Employee Expenses Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimburse- ments.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A neces- sary expense is one that is helpful and appropriate for your business. An ex- pense does not have to be required to be considered necessary. But you must fill in and attach Form 2106 if either (1) or (2), next, applies. 1. You claim any travel, transporta- tion, meal, or entertainment expenses for your job. 2. Your employer paid you for any of your job expenses that you would otherwise report on line 21. If you used your own vehicle, are using the standard mileage rate, and (2) earlier, does not apply, you may be able to file Form 2106-EZ instead. If you do not have to file Form 2106 or 2106-EZ, list the type and amount of TIP each expense on the dotted line next to line 21. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21. Do not include on line 21 any educator expenses you deduc- ted on Form 1040, line 23. Examples of other expenses to in- clude on line 21 are: Safety equipment, small tools, and supplies needed for your job. Uniforms required by your em- ployer that are not suitable for ordinary wear. Protective clothing required in your work, such as hard hats, safety shoes, and glasses. Physical examinations required by your employer. Dues to professional organizations and chambers of commerce. Subscriptions to professional jour- nals. Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see the Form 1040 instructions) or see Pub. 587. Certain educational expenses. For details, use TeleTax topic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34. You may be able to take a credit for your educational ex- penses instead of a deduction. See Form 8863 for details. Line 22 Tax Preparation Fees Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 23 instead of this line. CAUTION ! TIP A-11

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Line 23 Other Expenses Enter the total amount you paid to pro- duce or collect taxable income and man- age or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 23. Examples of expenses to include on line 23 are: Certain legal and accounting fees. Clerical help and office rent. Custodial (for example, trust ac- count) fees. Your share of the investment ex- penses of a regulated investment compa- ny. Certain losses on nonfederally in- sured deposits in an insolvent or bank- rupt financial institution. For details, in- cluding limits that apply, see Pub. 529. Casualty and theft losses of proper- ty used in performing services as an em- ployee from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Deduction for repayment of amounts under a claim of right if $3,000 or less. Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card. Other Miscellaneous Deductions Line 28 Only the expenses listed next can be de- ducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 28. Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam- bling winnings reported on Form 1040, line 21. Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Federal estate tax on income in re- spect of a decedent. A deduction for amortizable bond premium (for example, a deduction al- lowed for a bond premium carryforward or a deduction for amortizable bond pre- mium on bonds acquired before October 23, 1986). An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security). Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. Certain unrecovered investment in a pension. Impairment-related work expenses of a disabled person. For more details, see Pub. 529. Total Itemized Deductions Line 29 Use the Itemized Deductions Work- sheet, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $305,050 if married fil- ing jointly or qualifying widow(er); $279,650 if head of household; $254,200 if single; or $152,525 if mar- ried filing separately. Line 30 If you elect to itemize for state tax or other purposes even though your itemiz- ed deductions are less than your stand- ard deduction, check the box on line 30. A-12

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Itemized Deductions Worksheet—Line 29 Keep for Your Records

1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. CAUTION ! Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28. 3. Is the amount on line 2 less than the amount on line 1? No. STOP Your deduction is not limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Do not complete the rest of this worksheet. Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Enter $305,050 if married filing jointly or qualifying widow(er); $279,650 if head of household; $254,200 if single; or $152,525 if married filing separately . . . . . . . . . . . . . . . 6.

7. Is the amount on line 6 less than the amount on line 5? No. STOP Your deduction is not limited. Enter the amount from line 1 of this worksheet on Schedule A, line 29. Do not complete the rest of this worksheet. Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . 10. A-13

(i1040sca)(page-14)Page 14#

2014 Optional State Sales Tax Tables (State Sales Tax Rate Shown Next to State Name) s n o it p m e x E s n o it p m e x E s n o it p m e x E s n o it p m e x E e m o c n I 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Alabama 1 Arizona 2 Arkansas 2 California 3 $0 $20,000 223 263 290 310 328 352 214 237 251 262 271 283 283 315 335 350 363 380 267 292 308 321 330 344 $20,000 $30,000 329 387 426 456 481 517 364 403 428 446 462 482 460 513 546 572 592 620 446 488 515 536 552 574 $30,000 $40,000 384 451 496 531 560 601 448 496 527 550 569 595 558 621 662 693 718 753 546 598 631 656 676 703 $40,000 $50,000 431 505 556 595 628 673 524 580 616 644 666 696 644 718 765 801 830 869 635 695 734 763 787 818 $50,000 $60,000 473 554 609 652 687 737 594 658 699 730 755 789 722 805 859 899 931 976 716 785 829 861 888 924 $60,000 $70,000 510 598 657 703 741 795 658 729 775 809 837 875 794 886 945 989 1025 1074 792 867 916 952 981 1021 $70,000 $80,000 545 638 701 750 790 847 719 797 847 884 915 956 862 961 1025 1073 1112 1165 862 945 998 1037 1069 1112 $80,000 $90,000 577 675 742 793 836 896 777 861 915 955 988 1033 925 1032 1100 1152 1194 1251 929 1018 1075 1117 1152 1198 $90,000 $100,000 607 710 780 834 879 942 832 922 979 1023 1058 1106 985 1099 1172 1227 1272 1333 992 1088 1148 1194 1230 1280 $100,000 $120,000 647 757 831 888 936 1003 906 1004 1067 1115 1153 1206 1066 1189 1269 1328 1377 1443 1078 1182 1248 1297 1337 1391 $120,000 $140,000 699 817 896 958 1010 1082 1005 1114 1184 1237 1279 1338 1173 1309 1396 1462 1515 1588 1192 1306 1379 1434 1478 1538 $140,000 $160,000 747 873 957 1023 1078 1155 1099 1218 1295 1353 1399 1464 1274 1421 1516 1588 1646 1726 1299 1424 1504 1564 1612 1677 $160,000 $180,000 792 924 1013 1083 1141 1222 1187 1316 1399 1462 1512 1582 1368 1526 1628 1705 1768 1853 1400 1535 1621 1685 1737 1808 $180,000 $200,000 833 972 1066 1139 1200 1285 1272 1411 1499 1566 1621 1695 1457 1627 1736 1818 1884 1976 1497 1641 1733 1802 1857 1933 $200,000 $225,000 877 1023 1121 1198 1261 1351 1362 1510 1605 1677 1735 1815 1552 1732 1848 1936 2007 2104 1599 1753 1851 1924 1984 2064 $225,000 $250,000 924 1077 1180 1260 1327 1421 1460 1618 1721 1798 1860 1945 1654 1847 1970 2064 2140 2244 1709 1874 1979 2058 2121 2207 $250,000 $275,000 968 1127 1235 1319 1389 1487 1553 1722 1831 1913 1979 2070 1751 1955 2087 2186 2266 2376 1815 1990 2101 2185 2252 2344 $275,000 $300,000 1009 1176 1288 1375 1448 1550 1643 1822 1937 2024 2094 2191 1845 2060 2198 2303 2387 2504 1917 2102 2219 2307 2379 2476 $300,000 or more 1256 1461 1598 1705 1794 1919 2199 2439 2594 2711 2805 2935 2413 2696 2878 3015 3126 3279 2540 2785 2942 3059 3153 3282 Income Colorado 2 Connecticut 4 District of Columbia 4 Florida 1 $0 $20,000 111 124 133 139 144 151 263 289 305 317 327 340 168 181 189 195 200 207 238 261 276 287 296 308 $20,000 $30,000 174 194 207 217 225 236 432 475 502 522 539 561 284 307 322 332 341 353 396 434 459 478 493 513 $30,000 $40,000 208 232 247 259 268 281 526 578 611 636 656 683 350 379 397 410 421 436 483 531 561 584 602 627 $40,000 $50,000 237 264 282 295 306 320 609 670 708 737 760 792 409 443 464 480 493 510 561 616 651 678 699 729 $50,000 $60,000 264 294 313 328 339 356 685 753 797 829 856 891 464 502 526 544 559 579 632 695 734 764 789 822 $60,000 $70,000 288 320 341 357 370 388 755 830 878 914 943 983 514 556 583 604 620 642 698 767 811 844 871 907 $70,000 $80,000 310 345 368 385 399 418 820 902 955 994 1025 1068 561 608 638 660 678 702 759 834 882 918 948 988 $80,000 $90,000 331 368 392 410 425 446 882 970 1027 1069 1103 1149 606 657 689 713 732 759 817 898 950 989 1020 1063 $90,000 $100,000 350 390 415 435 450 472 940 1035 1095 1140 1176 1226 649 704 738 764 784 813 873 959 1014 1056 1090 1136 $100,000 $120,000 377 419 447 467 484 507 1019 1122 1187 1236 1276 1329 708 767 804 833 855 886 947 1041 1101 1147 1183 1233 $120,000 $140,000 411 457 487 510 528 553 1124 1237 1309 1363 1407 1466 785 851 893 924 949 984 1046 1150 1216 1266 1307 1362 $140,000 $160,000 444 493 525 550 569 596 1222 1346 1425 1484 1531 1596 858 931 977 1011 1039 1077 1139 1253 1325 1380 1424 1484 $160,000 $180,000 474 526 561 586 607 636 1315 1448 1533 1596 1647 1717 928 1006 1056 1093 1123 1164 1227 1349 1427 1486 1533 1599 $180,000 $200,000 502 558 594 621 644 674 1403 1545 1636 1704 1758 1833 994 1078 1132 1172 1204 1248 1310 1441 1525 1588 1639 1708 $200,000 $225,000 532 591 629 658 682 714 1496 1648 1745 1817 1875 1955 1064 1155 1212 1255 1290 1337 1399 1538 1628 1695 1749 1824 $225,000 $250,000 564 626 667 698 722 757 1597 1759 1863 1940 2002 2087 1141 1238 1300 1346 1383 1434 1494 1644 1739 1811 1869 1949 $250,000 $275,000 594 660 703 735 761 797 1693 1865 1975 2057 2123 2213 1214 1318 1384 1433 1473 1527 1586 1744 1846 1922 1984 2068 $275,000 $300,000 623 692 737 771 798 836 1785 1967 2083 2170 2240 2335 1285 1395 1465 1517 1559 1617 1674 1841 1949 2029 2094 2184 $300,000 or more 798 885 942 985 1020 1068 2350 2591 2744 2859 2951 3078 1721 1870 1965 2036 2093 2171 2211 2434 2576 2683 2770 2889 Income Georgia 2 Hawaii 1,7 Idaho 1 Illinois 2 $0 $20,000 151 168 179 187 194 203 220 255 279 297 312 333 337 396 436 467 493 529 251 281 301 316 329 346 $20,000 $30,000 241 267 284 297 308 322 356 414 452 482 507 542 501 588 647 692 730 783 389 434 465 488 507 533 $30,000 $40,000 289 321 341 357 369 387 430 501 548 584 614 656 586 687 756 809 852 914 462 516 551 578 601 632 $40,000 $50,000 332 368 391 409 423 443 496 578 632 674 708 757 660 773 849 908 957 1026 525 586 626 657 682 718 $50,000 $60,000 370 411 437 456 472 494 556 647 708 755 794 849 725 849 932 997 1051 1126 582 649 694 728 756 795 $60,000 $70,000 405 449 478 499 517 541 611 711 779 830 873 933 784 917 1007 1077 1135 1216 634 707 755 792 822 864 $70,000 $80,000 438 486 516 540 558 584 662 771 844 900 947 1012 838 980 1076 1150 1212 1298 681 760 812 851 884 929 $80,000 $90,000 468 519 552 577 597 625 711 828 906 966 1016 1086 888 1038 1140 1218 1283 1375 726 809 864 907 941 989 $90,000 $100,000 497 551 586 613 634 663 756 881 964 1029 1082 1156 935 1093 1199 1282 1351 1447 768 856 914 959 995 1046 $100,000 $120,000 536 594 632 660 683 715 818 953 1043 1113 1170 1250 998 1166 1279 1367 1440 1542 824 919 981 1028 1067 1122 $120,000 $140,000 587 651 692 723 748 783 899 1047 1147 1223 1287 1375 1080 1260 1382 1477 1556 1666 898 1000 1068 1119 1162 1221 $140,000 $160,000 635 704 748 782 809 846 975 1136 1244 1328 1396 1493 1155 1348 1478 1579 1663 1781 967 1076 1149 1204 1250 1313 $160,000 $180,000 680 753 801 836 865 905 1047 1220 1335 1425 1499 1602 1225 1429 1567 1673 1762 1886 1030 1147 1224 1283 1331 1398 $180,000 $200,000 722 800 850 888 919 961 1115 1299 1422 1518 1597 1707 1291 1506 1650 1762 1855 1986 1091 1214 1295 1357 1409 1480 $200,000 $225,000 766 849 903 943 975 1020 1186 1383 1514 1616 1699 1817 1360 1585 1737 1855 1952 2090 1154 1284 1369 1435 1489 1564 $225,000 $250,000 814 902 959 1002 1036 1084 1263 1473 1613 1721 1811 1936 1433 1670 1830 1953 2056 2200 1221 1359 1449 1519 1576 1655 $250,000 $275,000 860 952 1012 1057 1094 1144 1337 1559 1707 1822 1916 2049 1503 1750 1917 2046 2154 2305 1285 1429 1525 1598 1658 1741 $275,000 $300,000 903 1001 1064 1111 1149 1202 1407 1641 1798 1918 2018 2158 1569 1826 2000 2135 2247 2404 1347 1497 1597 1673 1736 1823 $300,000 or more 1166 1292 1372 1433 1482 1550 1836 2142 2347 2505 2636 2819 1959 2277 2492 2658 2796 2990 1713 1902 2028 2124 2203 2312 Indiana 4 Iowa 1 Kansas 1 Kentucky 4 $0 $20,000 288 322 343 360 373 391 246 273 291 304 315 330 354 413 453 483 509 545 235 262 279 293 303 318 $20,000 $30,000 448 500 533 558 579 607 407 453 483 506 524 549 546 637 698 746 785 840 371 414 441 462 479 502 $30,000 $40,000 533 595 634 664 688 721 497 554 590 618 640 671 648 756 828 884 931 996 445 496 529 553 573 601 $40,000 $50,000 607 677 722 756 783 821 577 644 686 718 744 780 736 859 941 1005 1057 1131 509 567 605 633 656 688 $50,000 $60,000 674 751 801 839 869 911 651 726 774 810 840 880 815 951 1042 1113 1171 1253 568 632 674 705 731 766 $60,000 $70,000 734 818 873 914 947 992 718 801 855 895 927 972 887 1035 1134 1211 1274 1363 621 691 736 771 799 837 $70,000 $80,000 790 881 939 983 1019 1068 782 872 930 974 1010 1059 953 1112 1219 1301 1369 1465 670 746 795 832 862 903 $80,000 $90,000 842 939 1001 1048 1086 1138 842 939 1002 1049 1088 1140 1015 1184 1298 1386 1458 1560 716 797 850 889 921 965 $90,000 $100,000 891 994 1060 1109 1149 1205 899 1003 1070 1121 1162 1218 1074 1252 1372 1465 1542 1649 760 846 901 943 977 1024 $100,000 $120,000 957 1067 1138 1191 1234 1293 976 1089 1162 1217 1262 1323 1152 1343 1472 1571 1654 1769 818 911 970 1015 1052 1103 $120,000 $140,000 1043 1163 1240 1298 1345 1409 1078 1203 1284 1345 1395 1463 1253 1462 1602 1710 1800 1925 895 996 1061 1110 1150 1205 $140,000 $160,000 1123 1252 1335 1398 1448 1518 1175 1312 1400 1467 1521 1595 1348 1573 1723 1839 1936 2071 967 1076 1146 1199 1243 1302 $160,000 $180,000 1198 1335 1424 1490 1544 1618 1265 1413 1508 1580 1638 1719 1436 1675 1835 1959 2062 2205 1034 1150 1226 1282 1328 1392 $180,000 $200,000 1269 1414 1508 1578 1635 1714 1352 1510 1612 1689 1751 1837 1520 1772 1942 2073 2181 2333 1098 1221 1301 1361 1410 1477 $200,000 $225,000 1342 1496 1595 1670 1730 1813 1443 1612 1722 1804 1871 1962 1607 1873 2053 2191 2306 2466 1165 1295 1380 1443 1495 1566 $225,000 $250,000 1422 1585 1689 1768 1832 1920 1542 1724 1840 1928 2000 2098 1700 1982 2172 2318 2440 2610 1237 1375 1464 1532 1587 1662 $250,000 $275,000 1497 1668 1779 1862 1929 2021 1637 1830 1954 2047 2123 2228 1788 2085 2284 2439 2566 2745 1305 1451 1545 1616 1674 1754 $275,000 $300,000 1569 1748 1864 1951 2022 2118 1728 1932 2063 2162 2243 2353 1873 2184 2392 2554 2687 2874 1371 1523 1622 1697 1758 1841 $300,000 or more 1998 2226 2373 2484 2574 2697 2288 2559 2734 2866 2973 3120 2376 2770 3034 3239 3408 3645 1764 1960 2086 2182 2260 2367 At least But less than % 0 0 0 5.7 % 0 0 0 5.6 % 0 0 0 6.5 % 0 0 0 0.4 2.9000% % 0 0 5 2.6 % 0 0 0 0.6 % 0 0 5 1.6 % 0 0 0 0.6 % 0 0 0 0.7 % 0 0 0 0.6 % 0 0 5 7.5 % 0 0 5 3.6 % 0 0 0 0.4 % 0 0 0 0.4 6.0000% (Continued) Income A-14

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Louisiana 2 Maine 4 Maryland 4 Massachusetts 4 $0 $20,000 161 175 184 191 196 204 146 159 167 173 178 184 208 229 244 255 264 276 201 219 230 239 246 255 $20,000 $30,000 267 291 306 318 327 339 246 267 281 291 299 310 343 380 404 422 437 458 317 345 363 376 387 402 $30,000 $40,000 326 356 374 388 399 415 302 328 345 358 368 381 419 464 493 515 533 559 379 413 434 450 463 481 $40,000 $50,000 379 413 435 451 464 482 352 383 402 417 429 445 486 538 572 598 619 648 434 472 496 514 529 549 $50,000 $60,000 427 466 490 509 523 544 398 433 455 472 485 503 547 606 644 673 697 731 483 525 552 573 589 611 $60,000 $70,000 471 514 541 562 578 600 441 479 504 522 537 557 604 668 711 743 770 806 528 574 603 626 643 668 $70,000 $80,000 513 560 589 612 629 654 480 523 550 570 586 608 656 727 773 808 837 877 569 619 651 675 694 720 $80,000 $90,000 552 603 635 659 678 704 518 564 593 615 632 656 706 782 832 870 901 944 608 661 695 721 741 769 $90,000 $100,000 590 644 678 703 724 752 554 603 634 657 676 701 754 835 888 929 962 1008 645 701 737 764 786 815 $100,000 $120,000 640 699 736 764 786 817 603 656 690 715 736 763 818 906 964 1008 1044 1093 694 755 793 822 846 877 $120,000 $140,000 707 772 813 844 868 902 668 727 764 792 815 845 902 1000 1064 1112 1152 1207 759 825 867 899 924 959 $140,000 $160,000 771 841 886 919 946 983 729 793 834 865 889 923 982 1088 1158 1211 1254 1314 819 891 936 970 997 1035 $160,000 $180,000 830 906 954 990 1020 1059 786 856 900 933 960 996 1057 1171 1247 1304 1350 1415 875 952 1000 1036 1066 1106 $180,000 $200,000 887 968 1020 1058 1090 1132 842 916 963 999 1027 1066 1129 1251 1331 1392 1442 1511 929 1009 1061 1099 1130 1173 $200,000 $225,000 946 1033 1089 1130 1163 1209 900 980 1030 1068 1099 1140 1204 1335 1420 1486 1539 1613 985 1070 1125 1165 1198 1243 $225,000 $250,000 1011 1104 1164 1208 1243 1292 963 1049 1103 1143 1176 1220 1286 1426 1517 1587 1644 1723 1045 1136 1193 1236 1271 1319 $250,000 $275,000 1073 1172 1235 1282 1320 1371 1024 1114 1172 1215 1250 1297 1364 1512 1609 1683 1744 1828 1102 1197 1258 1304 1341 1391 $275,000 $300,000 1133 1237 1304 1353 1393 1448 1082 1178 1239 1285 1321 1371 1439 1596 1698 1776 1840 1929 1157 1257 1321 1368 1407 1460 $300,000 or more 1498 1637 1725 1791 1844 1917 1440 1569 1650 1711 1760 1827 1898 2105 2241 2345 2429 2546 1485 1613 1695 1756 1805 1872 Michigan 4 Minnesota 1 Mississippi 1 Missouri 2 $0 $20,000 226 251 266 278 288 301 235 254 265 274 281 291 414 476 518 550 576 613 172 195 211 223 233 247 $20,000 $30,000 357 395 419 437 452 473 394 426 446 461 473 489 642 739 803 853 893 950 272 309 334 353 368 390 $30,000 $40,000 427 472 501 523 541 565 483 522 547 566 581 601 763 878 955 1014 1062 1129 325 370 400 422 441 466 $40,000 $50,000 488 540 573 598 618 646 562 609 638 660 677 701 868 1000 1087 1154 1209 1285 373 424 457 483 504 534 $50,000 $60,000 543 601 638 665 688 719 636 688 722 746 766 793 963 1109 1205 1279 1340 1425 415 472 509 538 562 594 $60,000 $70,000 594 656 697 727 751 785 703 762 799 826 848 878 1048 1207 1313 1393 1460 1552 454 516 557 588 614 650 $70,000 $80,000 641 708 751 784 810 847 767 831 871 901 925 958 1128 1299 1412 1499 1570 1670 490 557 601 635 663 701 $80,000 $90,000 685 757 803 837 866 904 827 896 940 972 998 1034 1202 1384 1505 1598 1674 1780 524 595 643 679 708 749 $90,000 $100,000 726 802 851 888 918 959 885 959 1005 1040 1068 1106 1272 1465 1593 1690 1771 1883 556 632 682 720 751 794 $100,000 $120,000 782 863 916 956 988 1032 962 1043 1094 1132 1162 1204 1366 1573 1710 1815 1901 2021 599 680 734 775 809 855 $120,000 $140,000 854 944 1001 1044 1079 1127 1065 1155 1212 1254 1288 1333 1488 1713 1862 1977 2071 2202 655 744 803 847 884 935 $140,000 $160,000 923 1019 1081 1127 1165 1217 1163 1262 1324 1370 1407 1457 1602 1845 2005 2129 2230 2371 708 804 867 915 955 1010 $160,000 $180,000 986 1089 1155 1204 1245 1300 1255 1361 1428 1478 1518 1572 1708 1966 2138 2269 2377 2527 757 859 927 979 1021 1080 $180,000 $200,000 1047 1155 1225 1278 1320 1379 1343 1457 1529 1583 1625 1684 1808 2082 2263 2402 2517 2676 804 912 984 1039 1083 1146 $200,000 $225,000 1110 1225 1299 1355 1400 1462 1436 1559 1636 1693 1739 1801 1913 2202 2394 2541 2662 2831 853 968 1043 1101 1149 1215 $225,000 $250,000 1178 1300 1378 1437 1485 1551 1537 1669 1751 1813 1862 1929 2025 2332 2535 2691 2819 2997 905 1027 1108 1169 1220 1290 $250,000 $275,000 1242 1371 1453 1516 1566 1635 1634 1774 1862 1927 1980 2051 2132 2454 2668 2832 2967 3155 955 1084 1169 1233 1287 1360 $275,000 $300,000 1304 1439 1526 1591 1644 1716 1728 1876 1969 2038 2094 2169 2234 2572 2796 2968 3109 3305 1003 1138 1227 1295 1351 1428 $300,000 or more 1676 1848 1959 2042 2109 2202 2303 2502 2627 2720 2795 2896 2842 3272 3557 3775 3955 4205 1292 1464 1578 1665 1737 1836 Nebraska 1 Nevada 5 New Jersey 4,6 New Mexico 1 $0 $20,000 223 247 262 273 282 294 265 293 311 324 335 350 248 266 278 286 293 302 195 217 231 241 250 262 $20,000 $30,000 371 410 436 455 470 491 412 455 482 503 520 543 413 443 463 477 489 505 337 375 400 419 434 455 $30,000 $40,000 453 502 533 556 575 601 490 541 574 598 618 646 504 542 566 584 599 618 419 467 498 522 541 567 $40,000 $50,000 527 583 619 647 669 699 558 616 653 681 704 735 586 631 659 680 696 719 492 550 587 614 637 668 $50,000 $60,000 594 658 699 730 755 789 619 683 725 755 780 815 661 712 743 767 786 812 561 626 669 701 727 762 $60,000 $70,000 656 727 772 806 834 872 675 745 789 823 850 888 730 786 822 848 869 898 625 698 745 781 810 850 $70,000 $80,000 714 792 841 878 908 949 727 802 850 886 915 955 795 856 895 924 947 978 685 766 818 857 889 933 $80,000 $90,000 769 853 906 946 979 1023 775 855 906 944 975 1018 857 923 964 995 1020 1054 743 831 887 930 965 1013 $90,000 $100,000 822 911 968 1011 1046 1093 821 905 959 999 1032 1077 915 986 1030 1063 1090 1126 798 892 954 1000 1037 1089 $100,000 $120,000 892 990 1052 1098 1136 1188 881 972 1030 1073 1108 1157 994 1071 1119 1155 1184 1224 873 977 1044 1094 1136 1192 $120,000 $140,000 986 1094 1163 1214 1256 1314 961 1059 1122 1170 1208 1260 1098 1184 1238 1278 1310 1353 973 1089 1165 1221 1267 1331 $140,000 $160,000 1075 1193 1268 1324 1370 1433 1036 1141 1209 1260 1301 1357 1197 1291 1349 1393 1428 1476 1069 1197 1280 1343 1393 1463 $160,000 $180,000 1158 1285 1366 1427 1477 1544 1105 1217 1289 1343 1387 1447 1290 1391 1454 1502 1540 1591 1159 1299 1389 1457 1512 1588 $180,000 $200,000 1238 1374 1461 1526 1579 1651 1171 1289 1365 1423 1469 1533 1379 1487 1555 1606 1646 1702 1247 1397 1494 1568 1627 1709 $200,000 $225,000 1322 1467 1560 1630 1687 1764 1239 1365 1445 1506 1555 1622 1473 1588 1661 1716 1759 1818 1340 1502 1606 1685 1750 1838 $225,000 $250,000 1414 1569 1669 1744 1804 1887 1313 1446 1531 1595 1647 1718 1575 1698 1776 1835 1881 1945 1441 1616 1729 1814 1883 1978 $250,000 $275,000 1501 1666 1772 1852 1916 2004 1383 1522 1612 1679 1734 1808 1672 1803 1887 1948 1998 2066 1538 1725 1846 1937 2012 2113 $275,000 $300,000 1585 1760 1872 1956 2024 2117 1450 1596 1690 1760 1817 1895 1766 1905 1993 2058 2111 2182 1633 1832 1960 2057 2136 2245 $300,000 or more 2100 2334 2483 2596 2686 2811 1850 2035 2154 2243 2315 2414 2340 2526 2644 2731 2802 2897 2222 2496 2672 2806 2915 3064 New York 2 North Carolina 2 North Dakota 1 Ohio 1 $0 $20,000 144 154 161 166 170 175 221 250 270 285 297 314 188 210 225 237 246 259 225 245 258 268 275 286 $20,000 $30,000 238 256 268 276 283 292 350 398 429 452 472 498 295 330 353 370 385 405 371 404 426 442 455 472 $30,000 $40,000 291 313 327 338 346 357 420 477 514 543 566 598 352 394 421 442 459 483 452 493 519 538 554 576 $40,000 $50,000 338 364 380 392 402 415 481 547 589 622 648 685 402 449 481 505 524 552 523 571 601 624 642 667 $50,000 $60,000 382 411 429 443 454 468 536 609 657 693 723 764 447 500 534 561 583 613 589 642 677 702 723 751 $60,000 $70,000 421 453 474 489 501 518 587 667 719 759 791 836 488 545 583 612 636 669 649 708 746 774 797 828 $70,000 $80,000 459 494 516 532 546 564 634 720 777 819 855 903 527 588 628 660 685 721 705 770 811 841 866 900 $80,000 $90,000 494 532 556 573 588 607 678 770 830 876 914 966 562 628 671 704 731 769 758 828 872 905 932 968 $90,000 $100,000 527 568 593 613 628 649 719 817 881 930 970 1025 596 665 711 746 775 815 809 883 930 965 994 1033 $100,000 $120,000 572 617 645 665 682 705 775 881 950 1002 1045 1104 641 715 764 802 833 876 877 958 1009 1047 1078 1120 $120,000 $140,000 632 681 712 735 754 779 848 964 1039 1097 1144 1209 700 781 835 876 909 956 967 1056 1112 1155 1189 1235 $140,000 $160,000 689 743 776 802 822 849 917 1042 1124 1186 1236 1307 755 842 900 944 981 1031 1052 1149 1210 1256 1294 1344 $160,000 $180,000 742 800 837 864 886 915 981 1114 1202 1268 1323 1398 806 899 961 1008 1047 1101 1132 1236 1302 1352 1392 1446 $180,000 $200,000 793 855 894 923 947 978 1041 1183 1276 1347 1404 1484 855 954 1019 1069 1110 1167 1208 1319 1390 1443 1485 1544 $200,000 $225,000 847 913 955 986 1011 1045 1105 1256 1354 1429 1490 1575 906 1010 1079 1132 1176 1236 1288 1407 1482 1539 1584 1646 $225,000 $250,000 905 976 1021 1054 1081 1117 1174 1334 1438 1518 1583 1673 961 1071 1144 1201 1247 1311 1375 1501 1582 1642 1691 1758 $250,000 $275,000 961 1036 1084 1119 1148 1186 1239 1407 1518 1602 1671 1766 1013 1129 1206 1265 1314 1381 1457 1592 1677 1741 1793 1864 $275,000 $300,000 1014 1094 1144 1182 1212 1253 1301 1478 1594 1683 1755 1855 1063 1185 1265 1327 1378 1448 1537 1679 1769 1837 1891 1966 $300,000 or more 1342 1449 1516 1566 1607 1661 1676 1905 2054 2168 2261 2390 1362 1517 1619 1698 1763 1853 2023 2210 2330 2419 2491 2589 % 0 5 2 2.4 % 0 0 0 0.7 % 0 5 7 8.6 % 0 0 0 0.6 5.5000% % 0 0 5 2.6 % 0 0 0 0.6 % 0 0 0 5.5 % 0 0 0 0.4 % 0 0 5 7.5 % 0 0 0 0.5 % 0 5 2 1.5 % 0 0 0 0.7 % 0 0 5 8.6 % 0 0 5 7.4 % 0 0 0 0.4 2014 Optional State Sales Tax Tables (Continued) (Continued) Income Income Income Income A-15

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Oklahoma 1 Pennsylvania 1 Rhode Island 4 South Carolina 2 $0 $20,000 243 279 303 322 338 359 194 210 220 228 234 243 255 278 293 304 313 325 234 257 272 284 293 305 $20,000 $30,000 379 435 473 502 526 560 319 346 363 376 386 400 397 433 455 472 486 504 386 425 450 469 484 505 $30,000 $40,000 452 519 564 598 627 667 388 421 442 458 471 488 472 515 541 562 578 600 470 519 549 572 591 616 $40,000 $50,000 515 591 642 682 714 760 449 488 512 530 545 566 537 586 616 639 658 683 545 601 637 664 685 715 $50,000 $60,000 572 657 713 757 793 844 505 548 576 597 614 637 596 650 684 709 730 758 614 677 718 748 772 805 $60,000 $70,000 624 716 778 826 865 920 557 605 635 658 677 702 650 708 745 773 795 825 677 747 792 825 852 888 $70,000 $80,000 672 771 838 889 931 990 605 657 690 715 736 763 699 762 802 832 855 888 736 812 861 897 926 966 $80,000 $90,000 717 823 894 948 993 1056 650 707 743 770 791 821 745 812 855 886 912 947 792 874 926 965 997 1040 $90,000 $100,000 760 871 946 1004 1052 1119 693 754 792 821 844 876 789 860 905 938 965 1002 845 933 988 1030 1064 1110 $100,000 $120,000 817 936 1017 1079 1130 1202 752 817 859 890 916 950 847 923 971 1007 1036 1076 917 1012 1072 1118 1154 1204 $120,000 $140,000 891 1022 1109 1177 1233 1311 829 901 947 982 1010 1048 923 1006 1059 1098 1130 1173 1011 1117 1183 1233 1274 1329 $140,000 $160,000 960 1101 1195 1268 1328 1412 901 980 1031 1068 1099 1141 994 1084 1140 1182 1216 1263 1101 1216 1288 1343 1387 1447 $160,000 $180,000 1025 1175 1275 1353 1417 1507 969 1054 1109 1150 1182 1228 1060 1155 1216 1261 1297 1346 1185 1308 1387 1445 1493 1557 $180,000 $200,000 1086 1245 1351 1433 1501 1596 1034 1125 1183 1227 1262 1311 1123 1224 1287 1335 1374 1426 1265 1397 1481 1544 1594 1663 $200,000 $225,000 1150 1318 1431 1518 1589 1690 1103 1200 1262 1309 1346 1398 1188 1295 1362 1413 1453 1509 1350 1490 1580 1647 1701 1775 $225,000 $250,000 1219 1397 1516 1608 1684 1790 1177 1281 1347 1397 1438 1493 1258 1371 1443 1496 1539 1598 1441 1592 1687 1759 1817 1896 $250,000 $275,000 1284 1471 1597 1694 1774 1886 1248 1358 1429 1482 1524 1583 1325 1444 1519 1575 1620 1682 1528 1688 1790 1866 1927 2011 $275,000 $300,000 1347 1543 1674 1776 1860 1977 1316 1432 1507 1563 1608 1670 1388 1513 1592 1651 1698 1763 1613 1781 1889 1969 2034 2122 $300,000 or more 1721 1970 2137 2266 2373 2522 1731 1886 1985 2059 2119 2201 1768 1926 2027 2102 2162 2245 2127 2350 2492 2599 2684 2801 South Dakota 1 Tennessee 2 Texas 1 Utah 2 $0 $20,000 235 271 296 314 330 351 366 416 450 475 496 525 254 283 301 315 326 342 236 267 288 304 317 335 $20,000 $30,000 366 423 461 490 514 548 579 658 711 751 784 830 419 466 497 520 539 565 376 426 459 484 504 533 $30,000 $40,000 437 505 550 584 613 653 693 789 852 900 940 995 510 568 606 634 657 688 452 512 551 581 606 640 $40,000 $50,000 498 575 627 666 699 744 793 903 975 1030 1075 1138 591 658 702 735 762 799 518 587 632 666 695 734 $50,000 $60,000 553 639 696 740 776 827 884 1006 1086 1147 1198 1268 664 741 790 828 858 899 578 655 705 743 775 819 $60,000 $70,000 603 697 759 807 846 901 967 1099 1187 1254 1309 1386 732 817 872 913 946 992 633 717 772 814 848 896 $70,000 $80,000 649 750 817 869 911 971 1043 1187 1281 1354 1413 1495 796 888 948 993 1029 1079 684 774 834 879 917 968 $80,000 $90,000 693 800 872 927 972 1035 1115 1268 1369 1447 1510 1598 856 956 1020 1068 1107 1161 732 829 892 941 981 1036 $90,000 $100,000 733 848 923 982 1030 1097 1183 1345 1453 1535 1602 1695 913 1020 1088 1140 1181 1239 777 880 947 999 1041 1100 $100,000 $120,000 788 911 992 1055 1106 1178 1274 1449 1564 1652 1725 1825 991 1106 1180 1236 1282 1344 838 948 1021 1077 1123 1186 $120,000 $140,000 860 993 1082 1151 1207 1285 1393 1584 1710 1807 1886 1996 1092 1220 1302 1364 1414 1483 917 1039 1118 1179 1229 1299 $140,000 $160,000 927 1071 1167 1240 1301 1385 1505 1712 1848 1952 2037 2156 1189 1328 1417 1485 1540 1615 992 1123 1210 1276 1330 1404 $160,000 $180,000 989 1143 1245 1323 1388 1478 1609 1830 1975 2086 2178 2305 1279 1429 1525 1598 1657 1739 1062 1202 1294 1365 1423 1503 $180,000 $200,000 1048 1211 1319 1402 1471 1566 1708 1942 2096 2214 2311 2446 1365 1525 1629 1707 1770 1857 1128 1277 1375 1450 1511 1596 $200,000 $225,000 1109 1282 1396 1485 1557 1658 1812 2060 2223 2348 2451 2594 1456 1627 1738 1821 1888 1981 1197 1356 1460 1539 1604 1695 $225,000 $250,000 1175 1358 1480 1573 1650 1757 1923 2186 2360 2493 2602 2753 1555 1738 1856 1945 2017 2116 1272 1440 1551 1635 1705 1800 $250,000 $275,000 1238 1431 1559 1657 1738 1851 2029 2307 2490 2630 2745 2904 1649 1843 1968 2063 2139 2245 1343 1521 1638 1727 1800 1901 $275,000 $300,000 1298 1500 1634 1737 1822 1941 2131 2422 2614 2761 2882 3049 1739 1944 2077 2177 2258 2369 1412 1598 1721 1814 1891 1997 $300,000 or more 1657 1915 2086 2218 2326 2478 2740 3114 3361 3550 3705 3920 2292 2564 2740 2872 2979 3127 1822 2063 2221 2342 2441 2578 Vermont 1 Virginia 2 Washington 1 West Virginia 2 $0 $20,000 163 174 181 186 190 195 178 203 218 230 240 254 260 287 304 316 327 341 250 279 297 311 323 338 $20,000 $30,000 253 270 281 288 294 303 274 310 334 352 367 388 431 476 504 526 543 567 413 461 492 516 535 561 $30,000 $40,000 301 321 334 343 350 360 324 367 395 417 434 459 526 581 616 642 663 693 503 563 601 630 653 686 $40,000 $50,000 343 366 380 390 399 410 368 416 448 472 492 520 611 674 715 746 770 804 584 653 697 731 758 796 $50,000 $60,000 380 406 422 433 442 455 407 460 495 522 544 574 688 760 806 840 868 907 657 735 786 824 855 897 $60,000 $70,000 415 442 459 472 482 496 442 500 538 567 591 624 760 839 889 928 959 1001 725 811 867 909 943 991 $70,000 $80,000 446 476 494 508 519 533 475 537 578 609 634 670 826 912 968 1009 1043 1090 789 883 943 989 1027 1078 $80,000 $90,000 476 507 527 541 553 569 506 572 615 648 675 712 890 982 1042 1087 1123 1173 849 950 1016 1065 1105 1161 $90,000 $100,000 503 537 558 573 585 602 534 604 650 685 713 753 950 1049 1112 1160 1199 1252 906 1014 1084 1137 1180 1239 $100,000 $120,000 540 576 599 615 628 646 573 647 696 733 764 806 1030 1138 1207 1259 1302 1360 983 1101 1177 1234 1281 1345 $120,000 $140,000 589 628 652 670 685 704 623 704 757 797 830 876 1138 1257 1333 1391 1437 1502 1085 1215 1299 1363 1415 1486 $140,000 $160,000 634 677 703 722 738 758 670 757 813 857 892 941 1239 1369 1452 1515 1566 1636 1181 1323 1415 1485 1541 1619 $160,000 $180,000 676 721 749 770 786 809 714 805 866 912 949 1001 1334 1474 1563 1631 1686 1762 1271 1425 1524 1599 1660 1744 $180,000 $200,000 716 764 793 815 833 856 755 852 915 964 1003 1058 1424 1574 1670 1743 1801 1882 1358 1522 1628 1708 1773 1863 $200,000 $225,000 758 808 840 863 881 906 798 900 967 1018 1060 1118 1520 1680 1783 1860 1923 2009 1449 1624 1738 1823 1893 1989 $225,000 $250,000 803 856 889 914 933 959 844 952 1022 1076 1121 1182 1624 1795 1905 1987 2055 2147 1548 1735 1857 1948 2023 2125 $250,000 $275,000 845 901 936 962 982 1010 887 1001 1075 1132 1178 1242 1723 1904 2021 2109 2180 2278 1642 1841 1970 2068 2147 2256 $275,000 $300,000 886 944 981 1008 1029 1059 929 1047 1125 1184 1233 1300 1818 2010 2133 2226 2301 2405 1733 1944 2080 2183 2266 2381 $300,000 or more 1128 1203 1249 1283 1311 1348 1178 1326 1424 1498 1559 1643 2401 2655 2819 2942 3042 3179 2289 2569 2750 2886 2998 3151 Wisconsin 1 Wyoming 1 $0 $20,000 212 233 247 257 266 277 160 175 184 191 197 204 $20,000 $30,000 347 382 405 422 436 455 266 290 305 317 326 339 $30,000 $40,000 421 465 493 513 530 553 324 354 372 387 398 414 $40,000 $50,000 487 538 570 594 614 640 376 410 432 449 462 480 $50,000 $60,000 547 604 641 668 690 720 423 462 487 506 520 541 $60,000 $70,000 603 666 706 736 760 793 467 510 537 558 574 597 $70,000 $80,000 654 723 767 799 826 862 508 555 585 607 625 649 $80,000 $90,000 703 777 824 859 888 927 547 597 629 653 673 699 $90,000 $100,000 750 828 878 916 946 988 583 637 671 697 718 746 $100,000 $120,000 812 898 952 993 1026 1071 633 691 729 757 779 810 $120,000 $140,000 895 989 1049 1094 1130 1180 698 763 804 835 860 894 $140,000 $160,000 973 1075 1141 1190 1229 1283 760 831 876 909 937 974 $160,000 $180,000 1046 1156 1226 1279 1322 1380 818 894 943 979 1008 1048 $180,000 $200,000 1115 1233 1308 1365 1410 1472 874 955 1007 1046 1077 1119 $200,000 $225,000 1189 1314 1395 1455 1503 1570 932 1019 1074 1116 1149 1195 $225,000 $250,000 1268 1402 1488 1552 1604 1675 996 1089 1148 1192 1227 1276 $250,000 $275,000 1344 1486 1577 1645 1700 1776 1056 1155 1217 1264 1302 1354 $275,000 $300,000 1416 1567 1663 1735 1793 1872 1114 1219 1285 1334 1374 1429 $300,000 or more 1860 2059 2186 2281 2357 2462 1470 1608 1696 1762 1815 1887 % 0 0 0 0.7 % 0 0 0 0.6 % 0 0 0 5.4 % 0 0 0 0.6 % 0 0 0 5.6 % 0 0 0 3.4 % 0 0 0 0.6 5.0000% 6.0000% % 0 0 0 7.4 % 0 0 5 2.6 % 0 0 0 0.7 % 0 0 0 0.4 4.0000% 5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taypayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus the 6.85% tax rate. 6. Residents of Salem County, New Jersey should deduct only half of the amount in the state table. 7. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. 2014 Optional State Sales Tax Tables (Continued) Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next pages to determine their local sales tax amount. Income Income Income Income 1. Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name. 2. Follow the instructions on the next pages to determine your local sales tax deduction, then add that to the appropriate amount in the state table. 3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus the 7.50% tax rate. 4. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. A-16

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Which Optional Local Sales Tax Table Should I Use? IF you live in the state of... AND you live in... THEN use Local Table... Alaska Arizona Arkansas Colorado Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Larimer County, Pueblo County, or any other locality Any locality Any locality C B B Georgia B Chandler, Glendale, Gilbert, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality Illinois Louisiana New York North Carolina Any locality B A City of Aurora C A Greeley, Jefferson County, Lakewood, Longmont or Pueblo City Any locality B Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming, or Yates New York City or Norwich City B Any other locality D* Missouri South Carolina Aiken County, Horry County, Lexington County, Newberry County, Orangeburg County, York County, or Myrtle Beach Bamberg County, Charleston County, Cherokee County, Chesterﬁeld County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Lee County, Marion County, Marlboro County, or any other locality Tennessee Any locality Utah Any locality Virginia West Virginia Any locality B B B Any locality B A A Any locality B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish Any other locality Arvada, Boulder, Fort Collins, Thornton, or Westminster C B *Note. Local Table D is 25% of the NY State table. Any other locality A A-17

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2014 Optional Local Sales Tax Tables for Certain Local Jurisdictions s n o it p m e x E s n o it p m e x E e m o c n I 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 $0 $20,000 38 43 46 48 50 52 47 53 58 62 64 68 20,000 30,000 60 66 71 74 77 81 71 82 89 94 99 105 30,000 40,000 71 79 84 88 91 96 84 97 105 111 117 124 40,000 50,000 81 90 96 100 104 109 96 110 119 126 132 140 50,000 60,000 89 99 106 111 115 121 106 122 132 140 146 155 60,000 70,000 97 108 115 121 125 131 115 132 143 152 159 169 70,000 80,000 105 117 124 130 135 141 124 142 154 163 170 181 80,000 90,000 112 124 132 139 144 150 132 151 164 173 181 192 90,000 100,000 118 131 140 147 152 159 139 159 173 183 192 203 100,000 120,000 127 141 150 157 163 171 149 171 185 196 205 218 120,000 140,000 138 154 164 171 178 186 162 186 201 213 223 237 140,000 160,000 149 166 176 184 191 200 175 200 216 229 240 254 160,000 180,000 159 176 188 197 204 213 186 212 230 244 255 271 180,000 200,000 168 187 199 208 216 226 196 225 243 258 270 286 200,000 225,000 178 198 210 220 228 239 208 237 257 272 285 302 225,000 250,000 189 209 223 233 241 253 220 251 272 288 301 319 250,000 275,000 199 220 234 245 254 266 231 264 286 303 316 336 275,000 300,000 208 231 246 257 266 279 242 276 299 317 331 351 300,000 or more 265 294 313 327 338 354 306 349 378 400 418 444 $0 $20,000 56 64 69 73 77 81 36 39 40 42 43 44 20,000 30,000 87 100 108 114 120 127 60 64 67 69 71 73 30,000 40,000 104 119 129 136 143 151 73 78 82 85 87 89 40,000 50,000 119 136 147 156 163 173 85 91 95 98 101 104 50,000 60,000 132 151 163 173 181 192 96 103 107 111 114 117 60,000 70,000 144 164 178 189 197 209 105 113 119 122 125 130 70,000 80,000 155 177 192 203 212 225 115 124 129 133 137 141 80,000 90,000 165 189 205 217 227 240 124 133 139 143 147 152 90,000 100,000 175 200 217 230 240 255 132 142 148 153 157 162 100,000 120,000 188 215 233 247 258 274 143 154 161 166 171 176 120,000 140,000 205 235 254 269 282 299 158 170 178 184 189 195 140,000 160,000 221 253 274 290 304 322 172 186 194 201 206 212 160,000 180,000 236 270 293 310 324 344 186 200 209 216 222 229 180,000 200,000 250 286 310 328 343 364 198 214 224 231 237 245 200,000 225,000 265 303 329 348 364 386 212 228 239 247 253 261 225,000 250,000 281 322 348 369 385 409 226 244 255 264 270 279 250,000 275,000 296 339 367 388 406 431 240 259 271 280 287 297 275,000 300,000 311 355 385 407 426 452 254 274 286 296 303 313 300,000 or more 397 454 492 520 544 577 336 362 379 392 402 415 At least But less than B

e l b a T l a c o L A

e l b a T l a c o L D

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e l b a T l a c o L A-18

(p501)Publication 501 (2014), Exemptions, Standard Deduction, and Filing Information#

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Contents What's New . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . 2 Who Must File . . . . . . . . . . . . . . . . . 3 Who Should File . . . . . . . . . . . . . . . 5 Filing Status . . . . . . . . . . . . . . . . . . 6 Exemptions . . . . . . . . . . . . . . . . . 11 Exemptions for Dependents . . . . . . . 11 Phaseout of Exemptions . . . . . . . . . 23 Social Security Numbers for Dependents . . . . . . . . . . . . . . 23 Standard Deduction . . . . . . . . . . . . 23 2014 Standard Deduction Tables . . . . . . . . . . . . . . . . 26 How To Get Tax Help . . . . . . . . . . . 27 Index . . . . . . . . . . . . . . . . . . . . . 29 What's New Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the fil ing requirements for most taxpayers. Exemption amount. The amount you can de duct for each exemption has increased. It was $3,900 for 2013. It is $3,950 for 2014. Exemption phaseout. You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. For 2014, the phaseout begins at $152,525 for mar ried individuals filing separate returns; $254,200 for single individuals; $279,650 for heads of household; and $305,050 for married individuals filing joint returns or qualifying widow(er)s. See Phaseout of Exemptions, later. Standard deduction increased. The stand ard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2014 than it was for 2013. The amount depends on your filing status. You can use the 2014 Standard Deduction Tables near the end of this publication to figure your standard deduction. Reminders Future developments. Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www.irs.gov/pub501. Taxpayer identification number for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get a so cial security number (SSN), you must apply for Department of the Treasury Internal Revenue Service Publication 501 Cat. No. 15000U Exemptions, Standard Deduction, and Filing Information For use in preparing 2014 Returns Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) • IRS.gov/Chinese (中文) • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (TiếngViệt) Dec 20, 2014

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an individual taxpayer identification number (ITIN). Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. See Form W7, Application for IRS In dividual Taxpayer Identification Number. Also, see Social Security Numbers for Dependents, later. Photographs of missing children. The Inter nal Revenue Service is a proud partner with the National Center for Missing and Exploited Chil dren. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1800THELOST (18008435678) if you recognize a child. Introduction This publication discusses some tax rules that affect every person who may have to file a fed eral income tax return. It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduc tion. Who Must File explains who must file an in come tax return. If you have little or no gross in come, reading this section will help you decide if you have to file a return. Who Should File helps you decide if you should file a return, even if you are not required to do so. Filing Status helps you determine which fil ing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate. Exemptions, which reduce your taxable in come, are discussed in Exemptions. Exemptions for Dependents explains the dif ference between a qualifying child and a quali fying relative. Other topics include the social se curity number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Phaseout of Exemptions explains how to de termine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Standard Deduction gives the rules and dol lar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to de pendents. In addition, this section helps you de cide whether you would be better off taking the standard deduction or itemizing your deduc tions. How To Get Tax Help explains how to get tax help from the IRS. This publication is for U.S. citizens and resi dent aliens only. If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens. The rules to de termine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U.S. Tax Guide for Aliens. Nonresident aliens. If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U.S. citizens. See Pub lication 519. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments from www.irs.gov/formspubs. Click on “More Infor mation” and then on “Give us feedback.” Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would in clude your daytime phone number, including the area code, in your correspondence. Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/formspubs to download forms and publications. Otherwise, you can go to www.irs.gov/orderforms to order forms or call 18008293676 to order current and prioryear forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question, check the information available on IRS.gov or call 18008291040. We cannot answer tax questions sent to the above address. Useful Items You may want to see: Publication Survivors, Executors, and Administrators Tax Rules for Children and Dependents Form (and Instructions) Amended U.S. Individual Income Tax Return 559 929 1040X Table 1. 2014 Filing Requirements Chart for Most Taxpayers IF your filing status is... AND at the end of 2014 you were...* THEN file a return if your gross income was at least...** single under 65 $10,150 65 or older $11,700 head of household under 65 $13,050 65 or older $14,600 married, filing jointly*** under 65 (both spouses) $20,300 65 or older (one spouse) $21,500 65 or older (both spouses) $22,700 married, filing separately any age $3,950 qualifying widow(er) with dependent child under 65 $16,350 65 or older $17,550 * If you were born before January 2, 1950, you are considered to be 65 or older at the end of 2014. (If your spouse died in 2014, see Death of spouse, later. If you are preparing a return for someone who died in 2014, see Death of taxpayer, later. ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2014 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. *** If you did not live with your spouse at the end of 2014 (or on the date your spouse died) and your gross income was at least $3,950, you must file a return regardless of your age. Page 2 Publication 501 (2014)

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Power of Attorney and Declaration of Representative Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Parents' Election To Report Child's Interest and Dividends Who Must File If you are a U.S. citizen or resident alien, whether you must file a federal income tax re turn depends on your gross income, your filing status, your age, and whether you are a de pendent. For details, see Table 1 and Table 2. You also must file if one of the situations descri bed in Table 3 applies. The filing requirements apply even if you owe no tax. You may have to pay a penalty if you are re quired to file a return but fail to do so. If you will fully fail to file a return, you may be subject to criminal prosecution. For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Gross income. Gross income is all income you receive in the form of money, goods, prop erty, and services that is not exempt from tax. If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. For a list of community property states, see Community property states under Married Filing Separately, later. Self-employed persons. If you are selfemployed in a business that provides serv ices (where products are not a factor), your gross income from that business is the gross re ceipts. If you are selfemployed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from in vestments and from incidental or outside opera tions or sources. You must file Form 1040 if you owe any self-employment tax. Filing status. Your filing status generally de pends on whether you are single or married. Whether you are single or married is deter mined at the end of your tax year, which is De cember 31 for most taxpayers. Filing status is discussed in detail later in this publication. Age. Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. For 2014, you are 65 or older if you were born before January 2, 1950. Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead. 2848 8332 8814 TIP Deceased Persons You must file an income tax return for a dece dent (a person who died) if both of the following are true. 1. You are the surviving spouse, executor, administrator, or legal representative. 2. The decedent met the filing requirements described in this publication at the time of his or her death. For more information, see Final Income Tax Return for Decedent — Form 1040 in Publica tion 559. Death of spouse. If your spouse died in 2014, read this before using Table 1 or Table 2 to find whether you must file a 2014 return. Consider your spouse to be 65 or older at the end of 2014 only if he or she was 65 or older at the time of death. Even if your spouse was born before January 2, 1950, he or she is not considered 65 or older at the end of 2014 unless he or she was 65 or older at the time of death. A person is considered to reach age 65 on the day before his or her 65th birthday. Example. Your spouse was born on Febru ary 14, 1949, and died on February 13, 2014. Your spouse is considered age 65 at the time of death. However, if your spouse died on Febru ary 12, 2014, your spouse is not considered age 65 at the time of death and is not 65 or older at the end of 2014. Death of taxpayer. If you are preparing a re turn for someone who died in 2014, read this before using Table 1 or Table 2. Consider the taxpayer to be 65 or older at the end of 2014 only if he or she was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1950, he or she is not considered 65 or older at the end of 2014 unless he or she was 65 or older at the time of death. A person is considered to reach age 65 on the day before his or her 65th birthday. U.S. Citizens or Resident Aliens Living Abroad To determine whether you must file a return, in clude in your gross income any income you earned or received abroad, including any in come you can exclude under the foreign earned income exclusion. For more information on spe cial tax rules that may apply to you, see Publi cation 54, Tax Guide for U.S. Citizens and Resi dent Aliens Abroad. Residents of Puerto Rico If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you generally must file a U.S. income tax return for any year in which you meet the income requirements. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. If you are a bona fide resident of Puerto Rico for the whole year, your U.S. gross income does not include income from sources within Puerto Rico. It does, however, include any in come you received for your services as an em ployee of the United States or any U.S. agency. If you receive income from Puerto Rican sour ces that is not subject to U.S. tax, you must re duce your standard deduction, which reduces the amount of income you can have before you must file a U.S. income tax return. For more information, see Publication 570, Tax Guide for Individuals With Income From U.S. Possessions. Individuals With Income From U.S. Possessions If you had income from Guam, the Common wealth of the Northern Mariana Islands, Ameri can Samoa, or the U.S. Virgin Islands, special rules may apply when determining whether you must file a U.S. federal income tax return. In ad dition, you may have to file a return with the in dividual possession government. See Publica tion 570 for more information. Dependents A person who is a dependent may still have to file a return. It depends on his or her earned in come, unearned income, and gross income. For details, see Table 2. A dependent must also file if one of the situations described in Table 3 applies. Responsibility of parent. If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guard ian, or other legally responsible person must file it for the child. If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signa ture), parent for minor child.” Earned income. Earned income includes sal aries, wages, professional fees, and other amounts received as pay for work you actually perform. Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a taxable scholarship. See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Child's earnings. Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. This is true even if under local law the child's parent has the right to the earnings and may actually have received them. But if the child does not pay the tax due on this income, the parent is liable for the tax. Unearned income. Unearned income in cludes income such as interest, dividends, and capital gains. Trust distributions of interest, divi dends, capital gains, and survivor annuities are also considered unearned income. Election to report child's unearned income on parent's return. You may be able to in clude your child's interest and dividend income on your tax return. If you do this, your child will Publication 501 (2014) Page 3

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2014 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. CAUTION ! If your gross income was $3,950 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. For details, see Exemptions for Dependents. Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply. 1. Your unearned income was more than $1,000. 2. Your earned income was more than $6,200. 3. Your gross income was more than the larger of— a. $1,000, or b. Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. 1. Your unearned income was more than $2,550 ($4,100 if 65 or older and blind). 2. Your earned income was more than $7,750 ($9,300 if 65 or older and blind). 3. Your gross income was more than the larger of— a. $2,550 ($4,100 if 65 or older and blind), or b. Your earned income (up to $5,850) plus $1,900 ($3,450 if 65 or older and blind). Married dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $1,000. 3. Your earned income was more than $6,200. 4. Your gross income was more than the larger of— a. $1,000, or b. Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. 1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2. Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 3. Your earned income was more than $7,400 ($8,600 if 65 or older and blind). 4. Your gross income was more than the larger of— a. $2,200 ($3,400 if 65 or older and blind), or b. Your earned income (up to $5,850) plus $1,550 ($2,750 if 65 or older and blind). Table 2. Page 4 Publication 501 (2014)

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not have to file a return. To make this election, all of the following conditions must be met. Your child was under age 19 (or under age 24 if a student) at the end of 2014. (A child born on January 1, 1996, is considered to be age 19 at the end of 2014; you cannot make the election for this child unless the child was a student. Similarly, a child born on January 1, 1991, is considered to be age 24 at the end of 2014; you cannot make the election for this child.) Your child had gross income only from in terest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). The interest and dividend income was less than $10,000. Your child is required to file a return for 2014 unless you make this election. Your child does not file a joint return for 2014. No estimated tax payment was made for 2014 and no 2013 overpayment was ap plied to 2014 under your child's name and social security number. No federal income tax was withheld from your child's income under the backup with holding rules. You are the parent whose return must be used when making the election to report your child's unearned income. For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. See Ta ble 3 for those other situations when you must file. Who Should File Even if you do not have to file, you should file a tax return if you can get money back. For exam ple, you should file if one of the following ap plies. 1. You had income tax withheld from your pay. 2. You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. 3. You qualify for the earned income credit. See Publication 596, Earned Income Credit (EIC), for more information. 4. You qualify for the additional child tax credit. See the instructions for the tax form you file (Form 1040 or 1040A) for more in formation. 5. You qualify for the refundable American opportunity education credit. See Form 8863, Education Credits. 6. You qualify for the credit for federal tax on fuels. See Form 4136, Credit for Federal Tax Paid on Fuels. Form 1099-B received. Even if you are not re quired to file a return, you should consider filing if all of the following apply. You received a Form 1099B, Proceeds From Broker and Barter Exchange Trans actions (or substitute statement). The amount in box 1d of Form 1099B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing require ment in Table 1 or Table 2 that applies to you. Box 1e of Form 1099B (or substitute statement) is blank. In this case, filing a return may keep you from getting a notice from the IRS. Table 3. Other Situations When You Must File a 2014 Return If any of the five conditions listed below applied to you for 2014, you must file a return. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. (See Form 6251.) b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other taxfavored account. (See Publication 590A, Contributions to Individual Retirement Arrangements (IRAs); Publication 590B, Distributions from Individual Retirement Arrangements (IRAs); and Publication 969, Health Savings Accounts and Other TaxFavored Health Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). d. Writein taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on groupterm life insurance and additional tax on health savings accounts. (See Publication 531, Publication 969, and the Form 1040 instructions for line 62.) e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. f. Recapture taxes. (See the Form 1040 instructions for lines 44, 60b, and 62.) 2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. 3. You had net earnings from selfemployment of at least $400. (See Schedule SE (Form 1040) and its instructions.) 4. You had wages of $108.28 or more from a church or qualified churchcontrolled organization that is exempt from employer social security and Medicare taxes. (See Schedule SE (Form 1040) and its instructions.) 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095A showing the amount of the advance payments, if any. Publication 501 (2014) Page 5

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Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. You also use your filing sta tus to determine whether you are eligible to claim certain other deductions and credits. There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. If more than one filing status applies to you, choose the one that will give you the lowest tax. Marital Status In general, your filing status depends on whether you are considered unmarried or mar ried. Unmarried persons. You are considered un married for the whole year if, on the last day of your tax year, you are unmarried or legally sep arated from your spouse under a divorce or separate maintenance decree. State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Divorced persons. If you are divorced un der a final decree by the last day of the year, you are considered unmarried for the whole year. Divorce and remarriage. If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of di vorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Annulled marriages. If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered un married even if you filed joint returns for earlier years. You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limi tations for filing a tax return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. If you filed your original tax return early (for example, March 1), your return is consid ered filed on the due date (generally April 15). However, if you had an extension to file (for ex ample, until October 15) but you filed earlier and we received it on July 1, your return is con sidered filed on July 1. Head of household or qualifying widow(er) with dependent child. If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. See Head of Household and Qualifying Widow(er) With De- pendent Child to see if you qualify. Married persons. If you are considered mar ried, you and your spouse can file a joint return or separate returns. Considered married. You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 1. You are married and living together. 2. You are living together in a common law marriage recognized in the state where you now live or in the state where the com mon law marriage began. 3. You are married and living apart but not le gally separated under a decree of divorce or separate maintenance. 4. You are separated under an interlocutory (not final) decree of divorce. Same-sex marriage. For federal tax pur poses, individuals of the same sex are married if they were lawfully married in a state (or for eign country) whose laws authorize the mar riage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize samesex marriage. The term "spouse" includes an individual mar ried to a person of the same sex if the couple is lawfully married under state (or foreign) law. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. The word “state” as used here includes the District of Columbia, Puerto Rico, and U.S. terri tories and possessions. It means any domestic jurisdiction that has the legal authority to sanc tion marriages. The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. How ever, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing sta tus, as explained later. For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS.gov. Spouse died during the year. If your spouse died during the year, you are consid ered married for the whole year for filing status purposes. If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. For the next 2 years, you may be entitled to the special bene fits described later under Qualifying Widow(er) With Dependent Child. If you remarried before the end of the tax year, you can file a joint return with your new spouse. Your deceased spouse's filing status is married filing separately for that year. Married persons living apart. If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separa ted. If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Also, your tax may be lower, and you may be able to claim the earned income credit. See Head of Household, later. Single Your filing status is single if you are considered unmarried and you do not qualify for another fil ing status. To determine your marital status, see Marital Status, earlier. Widow(er). Your filing status may be single if you were widowed before January 1, 2014, and did not remarry before the end of 2014. You may, however, be able to use another filing sta tus that will give you a lower tax. See Head of Household and Qualifying Widow(er) With De- pendent Child, later, to see if you qualify. How to file. You can file Form 1040. If you have taxable income of less than $100,000, you may be able to file Form 1040A. If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Use the Single col umn of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Married Filing Jointly You can choose married filing jointly as your fil ing status if you are considered married and both you and your spouse agree to file a joint return. On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. You can file a joint return even if one of you had no income or deductions. If you and your spouse decide to file a joint return, your tax may be lower than your com bined tax for the other filing statuses. Also, your standard deduction (if you do not itemize de ductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. If you and your spouse each have in- come, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). You can choose the method that gives the two of you the lower combined tax. How to file. If you file as married filing jointly, you can use Form 1040. If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other re quirements, you can file Form 1040EZ. If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Use the Married filing jointly column of the Tax Table, or TIP Page 6 Publication 501 (2014)

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Section B of the Tax Computation Worksheet, to figure your tax. Spouse died. If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. See Spouse died during the year, under Married persons, earlier. If your spouse died in 2015 before filing a 2014 return, you can choose married filing jointly as your filing status on your 2014 return. Divorced persons. If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Accounting period. Both of you must use the same accounting period, but you can use differ ent accounting methods. Joint responsibility. Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint re turn. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any addi tional taxes assessed by the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Divorced taxpayer. You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. This responsibility may ap ply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Relief from joint responsibility. In some cases, one spouse may be relieved of joint re sponsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. You can ask for relief no matter how small the liability. There are three types of relief available. 1. Innocent spouse relief. 2. Separation of liability (available only to joint filers who are divorced, widowed, le gally separated, or who have not lived to gether for the 12 months ending on the date the election for this relief is filed). 3. Equitable relief. You must file Form 8857, Request for Inno cent Spouse Relief, to request relief from joint responsibility. Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Signing a joint return. For a return to be con sidered a joint return, both spouses generally must sign the return. Spouse died before signing. If your spouse died before signing the return, the exec utor or administrator must sign the return for your spouse. If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and en ter “Filing as surviving spouse” in the area where you sign the return. Spouse away from home. If your spouse is away from home, you should prepare the re turn, sign it, and send it to your spouse to sign so it can be filed on time. Injury or disease prevents signing. If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife).” Be sure to also sign in the space provided for your signa ture. Attach a dated statement, signed by you, to the return. The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Signing as guardian of spouse. If you are the guardian of your spouse who is mentally in competent, you can sign the return for your spouse as guardian. Spouse in combat zone. You can sign a joint return for your spouse if your spouse can not sign because he or she is serving in a com bat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Attach a signed statement to your return explaining that your spouse is serving in a combat zone. For more information on special tax rules for persons who are serving in a com bat zone, or who are in missing status as a re sult of serving in a combat zone, see Publica tion 3, Armed Forces' Tax Guide. Other reasons spouse cannot sign. If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a le gal document giving you permission to act for your spouse). Attach the power of attorney (or a copy of it) to your tax return. You can use Form 2848. Nonresident alien or dual-status alien. Gen erally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dualstatus alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. See chap ter 1 of Publication 519. Married Filing Separately You can choose married filing separately as your filing status if you are married. This filing status may benefit you if you want to be respon sible only for your own tax or if it results in less tax than filing a joint return. If you and your spouse do not agree to file a joint return, you must use this filing status un less you qualify for head of household status, discussed later. You may be able to choose head of house hold filing status if you are considered unmar ried because you live apart from your spouse and meet certain tests (explained later, under Head of Household). This can apply to you even if you are not divorced or legally separa ted. If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. See Head of Household, later, for more information. You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. However, un- less you are required to file separately, you should figure your tax both ways (on a joint re- turn and on separate returns). This way you can make sure you are using the filing status that re- sults in the lowest combined tax. When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. How to file. If you file a separate return, you generally report only your own income, exemp tions, credits, and deductions. You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. You can file Form 1040. If your taxable in come is less than $100,000, you may be able to file Form 1040A. Select this filing status by checking the box on line 3 of either form. Enter your spouse's full name and SSN or ITIN in the spaces provided. If your spouse does not have and is not required to have an SSN or ITIN, en ter “NRA” in the space for your spouse's SSN. Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Special Rules If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 1. Your tax rate generally is higher than on a joint return. 2. Your exemption amount for figuring the al ternative minimum tax is half that allowed on a joint return. TIP Publication 501 (2014) Page 7

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3. You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from in come under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint re turn). However, if you are legally separa ted or living apart from your spouse, you may be able to file a separate return and still take the credit. See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. 4. You cannot take the earned income credit. 5. You cannot take the exclusion or credit for adoption expenses in most cases. 6. You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees de duction. 7. You cannot exclude any interest income from qualified U.S. savings bonds you used for higher education expenses. 8. If you lived with your spouse at any time during the tax year: a. You cannot claim the credit for the elderly or the disabled, and b. You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retire ment benefits you received. 9. The following credits and deductions are reduced at income levels half those for a joint return: a. The child tax credit, b. The retirement savings contributions credit, c. The deduction for personal exemp tions, and d. Itemized deductions. 10. Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 11. If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Adjusted gross income (AGI) limits. If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expen ses. Individual retirement arrangements (IRAs). You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retire ment plan at work during the year. Your deduc tion is reduced or eliminated if your income is more than a certain amount. This amount is much lower for married individuals who file sep arately and lived together at any time during the year. For more information, see How Much Can You Deduct? in chapter 1 of Publication 590A. Rental activity losses. If you actively partici pated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. This is called a special allowance. However, married persons filing separate re turns who lived together at any time during the year cannot claim this special allowance. Mar ried persons filing separate returns who lived apart at all times during the year are each al lowed a $12,500 maximum special allowance for losses from passive real estate activities. See Rental Activities in Publication 925, Pas sive Activity and AtRisk Rules. Community property states. If you live in Ari zona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be consid ered separate income or community income for income tax purposes. See Publication 555, Community Property. Joint Return After Separate Returns You can change your filing status from a sepa rate return to a joint return by filing an amended return using Form 1040X. You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. This does not in clude any extensions. A separate return in cludes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Exception. A personal representative for a de cedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has 1 year from the due date (including extensions) of the return to make the change. See Publica tion 559 for more information on filing income tax returns for a decedent. Head of Household You may be able to file as head of household if you meet all the following requirements. 1. You are unmarried or considered unmar ried on the last day of the year. See Mari- tal Status, earlier, and Considered Unmar- ried, later. 2. You paid more than half the cost of keep ing up a home for the year. 3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person. If you qualify to file as head of house- hold, your tax rate usually will be lower than the rates for single or married fil- ing separately. You will also receive a higher standard deduction than if you file as single or married filing separately. How to file. If you file as head of household, you can use Form 1040. If you have taxable in come of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmar ried on the last day of the year. You are consid ered unmarried on the last day of the tax year if you meet all the following tests. 1. You file a separate return. A separate re turn includes a return claiming married fil ing separately, single, or head of house hold filing status. 2. You paid more than half the cost of keep ing up your home for the tax year. 3. Your spouse did not live in your home dur ing the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences, later. 4. Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person, later, for rules applying to a child's birth, death, or temporary absence during the year.) 5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only be cause the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualify- ing Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. The general rules for claiming an exemp tion for a dependent are explained later under Exemptions for Dependents. If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expen- ses. See Publication 555 for more information. Nonresident alien spouse. You are consid ered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet TIP CAUTION ! Page 8 Publication 501 (2014)

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the other tests to be eligible to file as a head of household. Choice to treat spouse as resident. You are considered married if you choose to treat your spouse as a resident alien. See chapter 1 of Publication 519. Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Costs you include. Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Costs you do not include. Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Qualifying Person See Table 4 to see who is a qualifying person. Any person not described in Table 4 is not a qualifying person. Example 1—child. Your unmarried son lived with you all year and was 18 years old at the end of the year. He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. As a result, he is your qualifying child (see Qualifying Child, later) and, because he is sin gle, your qualifying person for head of house hold purposes. Example 2—child who is not qualifying person. The facts are the same as in Exam- ple 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. As a result, he is not your qualifying person for head of household purpo ses. Example 3—girlfriend. Your girlfriend lived with you all year. Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of house hold purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you. See Table 4. Example 4—girlfriend's child. The facts are the same as in Example 3 except your girl friend's 10yearold son also lived with you all year. He is not your qualifying child and, be cause he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualify- ing Child Test, later). As a result, he is not your qualifying person for head of household purpo ses. Home of qualifying person. Generally, the qualifying person must live with you for more than half of the year. Special rule for parent. If your qualifying person is your father or mother, you may be eli gible to file as head of household even if your father or mother does not live with you. How ever, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. If you pay more than half the cost of keeping your parent in a rest home or home for the eld erly, that counts as paying more than half the cost of keeping up your parent's main home. Death or birth. You may be eligible to file as head of household even if the qualifying per son who qualifies you for this filing status is born or dies during the year. To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Your parent for whom you paid, for the en tire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Example. You are unmarried. Your mother, for whom you can claim an exemption, lived in an apartment by herself. She died on Septem ber 2. The cost of the upkeep of her apartment for the year until her death was $6,000. You paid $4,000 and your brother paid $2,000. Your brother made no other payments towards your mother's support. Your mother had no income. Because you paid more than half of the cost of keeping up your mother's apartment from Janu ary 1 until her death, and you can claim an ex emption for her, you can file as a head of household. Temporary absences. You and your quali fying person are considered to live together even if one or both of you are temporarily ab sent from your home due to special circumstan ces such as illness, education, business, vaca tion, or military service. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the ab sence. Kidnapped child. You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. You can claim head of household filing status if all the following statements are true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2. In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 3. You would have qualified for head of household filing status if the child had not been kidnapped. This treatment applies for all years until the earliest of: 1. The year the child is returned, Cost of Keeping Up a Home Worksheet 1. Keep for Your Records

Amount You Paid Total Cost Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ Mortgage interest expense . . . . . . . . . . . . . . . . . . . . .

Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Utility charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repairs/maintenance . . . . . . . . . . . . . . . . . . . . . . . . .

Property insurance . . . . . . . . . . . . . . . . . . . . . . . . . . .

Food eaten in the home . . . . . . . . . . . . . . . . . . . . . . . .

Other household expenses . . . . . . . . . . . . . . . . . . . . .

Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ Minus total amount you paid . . . . . . . . . . . . . . . . . . . ( ) Amount others paid . . . . . . . . . . . . . . . . . . . . . . . . . . $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Publication 501 (2014) Page 9

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2. The year there is a determination that the child is dead, or 3. The year the child would have reached age 18. Qualifying Widow(er) With Dependent Child If your spouse died in 2014, you can use mar ried filing jointly as your filing status for 2014 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Mar- ried Filing Jointly, earlier. You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2013 and you have not remarried, you may be able to use this filing status for 2014 and 2015. The rules for using this filing status are explained in detail here. This filing status entitles you to use joint re turn tax rates and the highest standard deduc tion amount (if you do not itemize deductions). It does not entitle you to file a joint return. How to file. If you file as a qualifying widow(er) with dependent child, you can use Form 1040. If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Check the box on line 5 of either form. Use the Married fil- ing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Eligibility rules. You are eligible to file your 2014 return as a qualifying widow(er) with de pendent child if you meet all the following tests. 1. You were entitled to file a joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return. 2. Your spouse died in 2012 or 2013 and you did not remarry before the end of 2014. 3. You have a child or stepchild for whom you can claim an exemption. This does not include a foster child. 4. This child lived in your home all year, ex cept for temporary absences. See Temporary absences, earlier, under Head Who Is a Qualifying Person Qualifying You To File as Head of Household?1 CAUTION ! See the text of this publication for the other requirements you must meet to claim head of household filing status. IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. he or she is married and you can claim an exemption for him or her a qualifying person. he or she is married and you cannot claim an exemption for him or her not a qualifying person.3 qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person.6 you cannot claim an exemption for him or her not a qualifying person. qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you, later, and you can claim an exemption for him or her5 a qualifying person. he or she did not live with you more than half the year not a qualifying person. he or she is not related to you in one of the ways listed under Relatives who do not have to live with you, later, and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. you cannot claim an exemption for him or her not a qualifying person. 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. See Multiple Support Agreement. 6 See Special rule for parent. Table 4. Page 10 Publication 501 (2014)

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of Household. There are also exceptions, described later, for a child who was born or died during the year and for a kidnap ped child. 5. You paid more than half the cost of keep ing up a home for the year. See Keeping Up a Home, earlier, under Head of House- hold. Example. John's wife died in 2012. John has not remarried. He has continued during 2013 and 2014 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. For 2012 he was entitled to file a joint return for himself and his deceased wife. For 2013 and 2014, he can file as a qualifying widower with a dependent child. After 2014, he can file as head of household if he qualifies. Death or birth. You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the child's main home dur ing the entire part of the year he or she was alive. Kidnapped child. You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2. In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 3. You would have qualified for qualifying widow(er) with dependent child filing sta tus if the child had not been kidnapped. As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Exemptions Exemptions reduce your taxable income. You can deduct $3,950 for each exemption you claim in 2014. If you are entitled to two exemp tions for 2014, you can deduct $7,900 ($3,950 × 2). But you may lose the benefit of part or all of your exemptions if your adjusted gross in come is above a certain amount. See Phaseout of Exemptions, later. Types of exemptions. There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). While each is worth the same amount ($3,950 for 2014), different rules, discussed later, apply to each type. CAUTION ! Dependent cannot claim a personal exemp- tion. If you are entitled to claim an exemption for a dependent (such as your child), that de pendent cannot claim a personal exemption on his or her own tax return. How to claim exemptions. How you claim an exemption on your tax return depends on which form you file. Form 1040EZ filers. If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Form 1040A filers. If you file Form 1040A, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 26. Form 1040 filers. If you file Form 1040, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 42. If your ad justed gross income is more than $152,525, see Phaseout of Exemptions, later. U.S. citizen or resident alien. If you are a U.S. citizen, U.S. resident alien, U.S. national (defined later) or a resident of Canada or Mex ico, you may qualify for any of the exemptions discussed here. Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Can ada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim ex emptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or resident alien and have chosen to be treated as a resident of the United States. More information. For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Dual-status taxpayers. If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Personal Exemptions You are generally allowed one exemption for yourself. If you are married, you may be allowed one exemption for your spouse. These are called personal exemptions. Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you cannot take an ex emption for yourself even if the other taxpayer does not actually claim you as a dependent. Your Spouse's Exemption Your spouse is never considered your depend ent. Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse. Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse: Had no gross income, Is not filing a return, and Was not the dependent of another tax payer. This is true even if the other taxpayer does not actually claim your spouse as a dependent. You can claim an exemption for your spouse even if he or she is a nonresident alien. In that case, your spouse: Must have no gross income for U.S. tax purposes, Must not be filing a return, and Must not be the dependent of another tax payer. Head of household. If you qualify for head of household filing status because you are con sidered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Death of spouse. If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return. If you file a sepa rate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return. If you remarried during the year, you cannot take an exemption for your deceased spouse. If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemp tion on both the final separate return of your de ceased spouse and the separate return of your new spouse for that year. If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Divorced or separated spouse. If you ob tained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. This rule ap plies even if you provided all of your former spouse's support. Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your de pendent files a return. The term “dependent” means: A qualifying child, or Publication 501 (2014) Page 11

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A qualifying relative. The terms “qualifying child” and “qualifying rela- tive” are defined later. All the requirements for claiming an exemp tion for a dependent are summarized in Table 5. Dependent not allowed a personal exemption. If you can claim an ex- emption for your dependent, the de- pendent cannot claim his or her own personal exemption on his or her own tax return. This is true even if you do not claim the dependent's exemption on your return. It is also true if the dependent's exemption on your return is re- duced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. CAUTION ! Housekeepers, maids, or servants. If these people work for you, you cannot claim exemp tions for them. Child tax credit. You may be entitled to a child tax credit for each qualifying child who was un der age 17 at the end of the year if you claimed an exemption for that child. For more informa tion, see the instructions for the tax form you file (Form 1040 or 1040A). Exceptions Even if you have a qualifying child or qualifying relative, you can claim an exemption for that person only if these three tests are met. 1. Dependent taxpayer test. 2. Joint return test. 3. Citizen or resident test. These three tests are explained in detail here. Dependent Taxpayer Test If you can be claimed as a dependent by an other person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you cannot claim that per son as a dependent. If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Overview of the Rules for Claiming an Exemption for a Dependent CAUTION ! This table is only an overview of the rules. For details, see the rest of this publication. You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.1 You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tests To Be a Qualifying Child Tests To Be a Qualifying Relative 1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 3. The child must have lived with you for more than half of the year.2 4. The child must not have provided more than half of his or her own support for the year. 5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. 1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2. The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you, or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 3. The person's gross income for the year must be less than $3,950.3 4. You must provide more than half of the person's total support for the year.4 1 There is an exception for certain adopted children. 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 3 There is an exception if the person is disabled and has income from a sheltered workshop. 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Table 5. Page 12 Publication 501 (2014)

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Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Exception. You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estima ted tax paid. Example 1—child files joint return. You supported your 18yearold daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. You cannot take an exemption for your daughter. Example 2—child files joint return only as claim for refund of withheld tax. Your 18yearold son and his 17yearold wife had $800 of wages from parttime jobs and no other income. Neither is required to file a tax return. They do not have a child. Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so you are not dis qualified from claiming an exemption for each of them just because they file a joint return. You can claim exemptions for each of them if all the other tests to do so are met. Example 3—child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay or his wife's pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Citizen or Resident Test You generally cannot claim a person as a de pendent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an ex ception for certain adopted children, as ex plained next. Exception for adopted child. If you are a U.S. citizen or U.S. national who has legally adopted a child who is not a U.S. citizen, U.S. resident alien, or U.S. national, this test is met if the child lived with you as a member of your household all year. This exception also applies if the child was lawfully placed with you for legal adoption. Child's place of residence. Children usually are citizens or residents of the country of their parents. If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Foreign students' place of residence. For eign students brought to this country under a qualified international education exchange pro gram and placed in American homes for a tem porary period generally are not U.S. residents and do not meet this test. You cannot claim an exemption for them. However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. See Expenses Paid for Student Living With You in Publication 526, Charitable Contributions. U.S. national. A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nation als include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens. Qualifying Child Five tests must be met for a child to be your qualifying child. The five tests are: 1. Relationship, 2. Age, 3. Residency, 4. Support, and 5. Joint return. These tests are explained next. If a child meets the five tests to be the qualifying child of more than one per- son, a special rule applies to deter- mine which person can actually treat the child as a qualifying child. See Special Rule for Qual ifying Child of More Than One Person, later. Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grand child) of any of them, or Your brother, sister, half brother, half sis ter, stepbrother, stepsister, or a descend ant (for example, your niece or nephew) of any of them. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. CAUTION ! Example. Your son turned 19 on Decem ber 10. Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Child must be younger than you or your spouse. To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Example 1—child not younger than you or your spouse. Your 23yearold brother, who is a student and unmarried, lives with you and your spouse. He is not disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother is not your qualifying child because he is not younger than you or your spouse. Example 2—child younger than your spouse but not younger than you. The facts are the same as in Example 1 except your spouse is 25 years old. Because your brother is younger than your spouse and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: 1. A fulltime student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or 2. A student taking a fulltime, onfarm train ing course given by a school described in (1), or by a state, county, or local govern ment agency. The 5 calendar months do not have to be con secutive. Full-time student. A fulltime student is a student who is enrolled for the number of hours or courses the school considers to be fulltime attendance. School defined. A school can be an ele mentary school, junior or senior high school, college, university, or technical, trade, or me chanical school. However, an onthejob train ing course, correspondence school, or school offering courses only through the Internet does not count as a school. Vocational high school students. Stu dents who work on “coop” jobs in private indus try as a part of a school's regular course of classroom and practical training are considered fulltime students. Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply. He or she cannot engage in any substan tial gainful activity because of a physical or mental condition. Publication 501 (2014) Page 13

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A doctor determines the condition has las ted or can be expected to last continuously for at least a year or can lead to death. Residency Test To meet this test, your child must have lived with you for more than half the year. There are exceptions for temporary absences, children who were born or died during the year, kidnap ped children, and children of divorced or sepa rated parents. Temporary absences. Your child is consid ered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Death or birth of child. A child who was born or died during the year is treated as having lived with you more than half the year if your home was the child's home more than half the time he or she was alive during the year. The same is true if the child lived with you more than half the year except for any required hospital stay fol lowing birth. Child born alive. You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. State or local law must treat the child as having been born alive. There must be proof of a live birth shown by an official document, such as a birth certificate. The child must be your qualify ing child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Stillborn child. You cannot claim an ex emption for a stillborn child. Kidnapped child. You can treat your child as meeting the residency test even if the child has been kidnapped, but both of the following state ments must be true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2. In the year the kidnapping occurred, the child lived with you for more than half of the part of the year before the date of the kidnapping. This treatment applies for all years until the earliest of: 1. The year the child is returned, 2. The year there is a determination that the child is dead, or 3. The year the child would have reached age 18. Children of divorced or separated parents (or parents who live apart). In most cases, because of the residency test, a child of di vorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child of the non custodial parent if all four of the following state ments are true. 1. The parents: a. Are divorced or legally separated un der a decree of divorce or separate maintenance, b. Are separated under a written separa tion agreement, or c. Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 2. The child received over half of his or her support for the year from the parents. 3. The child is in the custody of one or both parents for more than half of the year. 4. Either of the following statements is true. a. The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a de pendent for the year, and the noncus todial parent attaches this written dec laration to his or her return. (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce de- cree or separation agreement, later. If the decree or agreement went into ef fect after 2008, see Post-2008 divorce decree or separation agreement, later.) b. A pre1985 decree of divorce or sepa rate maintenance or written separa tion agreement that applies to 2014 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the non custodial parent cannot claim the child as a dependent, and the non custodial parent provides at least $600 for the child's support during the year. Custodial parent and noncustodial pa- rent. The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent. If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vaca tion together). Equal number of nights. If the child lived with each parent for an equal number of nights during the year, the custodial parent is the pa rent with the higher adjusted gross income (AGI). December 31. The night of December 31 is treated as part of the year in which it begins. For example, December 31, 2014, is treated as part of 2014. Emancipated child. If a child is emancipa ted under state law, the child is treated as not living with either parent. See Examples 5 and 6. Absences. If a child was not with either pa rent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. But if it can not be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Parent works at night. If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. On a school day, the child is treated as living at the primary resi dence registered with the school. Example 1—child lived with one parent for a greater number of nights. You and your child’s other parent are divorced. In 2014, your child lived with you 210 nights and with the other parent 155 nights. You are the custodial parent. Example 2—child is away at camp. In 2014, your daughter lives with each parent for alternate weeks. In the summer, she spends 6 weeks at summer camp. During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your exspouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Example 3—child lived same number of nights with each parent. Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your exspouse. Your AGI is $40,000. Your exspouse's AGI is $25,000. You are treated as your son's custodial parent because you have the higher AGI. Example 4—child is at parent’s home but with other parent. Your son normally lives with you during the week and with his other pa rent, your exspouse, every other weekend. You become ill and are hospitalized. The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Your son is treated as living with you during this 10day period because he was living in your home. Example 5—child emancipated in May. When your son turned age 18 in May 2014, he became emancipated under the law of the state where he lives. As a result, he is not considered in the custody of his parents for more than half of the year. The special rule for children of di vorced or separated parents does not apply. Page 14 Publication 501 (2014)

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Example 6—child emancipated in Au- gust. Your daughter lives with you from Janu ary 1, 2014, until May 31, 2014, and lives with her other parent, your exspouse, from June 1, 2014, through the end of the year. She turns 18 and is emancipated under state law on August 1, 2014. Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2014. You are the custodial parent. Written declaration. The custodial parent must use either Form 8332 or a similar state ment (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial pa rent. The noncustodial parent must attach a copy of the form or statement to his or her tax return. The exemption can be released for 1 year, for a number of specified years (for example, al ternate years), or for all future years, as speci fied in the declaration. Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce de cree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The custodial parent will not claim the child as a dependent for the year. 3. The years for which the noncustodial pa rent, rather than the custodial parent, can claim the child as a dependent. The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. The cover page (write the other parent's social security number on this page). The pages that include all of the informa tion identified in items (1) through (3) above. The signature page with the other parent's signature and the date of the agreement. Post-2008 divorce decree or separation agreement. The noncustodial parent cannot attach pages from the decree or agreement in stead of Form 8332 if the decree or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a similar state ment whose only purpose is to release the cus todial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the re lease must not depend on the noncustodial pa rent paying support. The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Revocation of release of claim to an ex- emption. The custodial parent can revoke a release of claim to an exemption. For the CAUTION ! revocation to be effective for 2014, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2013 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Remarried parent. If you remarry, the sup port provided by your new spouse is treated as provided by you. Parents who never married. This rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provi ded more than half of his or her own support for the year. This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or is not support, see Support Test (To Be a Qualifying Relative), later. If you are not sure whether a child provi ded more than half of his or her own support, you may find Worksheet 2 helpful. Example. You provided $4,000 toward your 16yearold son's support for the year. He has a parttime job and provided $6,000 to his own support. He provided more than half of his own support for the year. He is not your qualify ing child. Foster care payments and expenses. Pay ments you receive for the support of a foster child from a child placement agency are consid ered support provided by the agency. Similarly, payments you receive for the support of a foster child from a state or county are considered sup port provided by the state or county. If you are not in the trade or business of pro viding foster care and your unreimbursed outofpocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contri butions, the expenses are deductible as chari table contributions but are not considered sup port you provided. For more information about the deduction for charitable contributions, see Publication 526. If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. If you are in the trade or business of provid ing foster care, your unreimbursed expenses are not considered support provided by you. Example 1. Lauren, a foster child, lived with Mr. and Mrs. Smith for the last 3 months of the year. The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). They did not care for her as a trade or business or to benefit the agency that placed her in their home. The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lau ren. Example 2. You provided $3,000 toward your 10yearold foster child's support for the year. The state government provided $4,000, which is considered support provided by the state, not by the child. See Support provided by the state (welfare, food benefits, housing, etc.), later. Your foster child did not provide more than half of her own support for the year. Scholarships. A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint re turn for the year. Exception. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—child files joint return. You supported your 18yearold daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint re turn, she is not your qualifying child. Example 2—child files joint return only as claim for refund of withheld tax. Your 18yearold son and his 17yearold wife had $800 of wages from parttime jobs and no other income. Neither is required to file a tax return. They do not have a child. Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Example 3—child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay or his wife's pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test does not apply, so your son is not your qualifying child. Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualify- ing child of anyone else, this special rule does not apply to you and you do not need to read about it. This is also true if your qualifying child is not a qualifying child of any- one else except your spouse with whom you file a joint return. TIP Publication 501 (2014) Page 15

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Worksheet for Determining Support Worksheet 2. Keep for Your Records Funds Belonging to the Person You Supported 1. Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Do not include funds provided by the state; include those amounts on line 23 instead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount on line 1 that was used for the person's support . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the amount on line 1 that was used for other purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Enter the total amount in the person's savings and other accounts at the end of the year . . . . . . . . 4.

5. Add lines 2 through 4. (This amount should equal line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Expenses for Entire Household (where the person you supported lived) 6. Lodging (complete line 6a or 6b): a. Enter the total rent paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a.

b. Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b.

7. Enter the total food expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Enter the total amount of utilities (heat, light, water, etc. not included in line 6a or 6b) . . . . . . . . . . . 8.

9. Enter the total amount of repairs (not included in line 6a or 6b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Enter the total of other expenses. Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11. Add lines 6a through 10. These are the total household expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Enter total number of persons who lived in the household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

Expenses for the Person You Supported 13. Divide line 11 by line 12. This is the person's share of the household expenses . . . . . . . . . . . . . . . 13.

14. Enter the person's total clothing expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Enter the person's total education expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16. Enter the person's total medical and dental expenses not paid for or reimbursed by insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

17. Enter the person's total travel and recreation expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.

18. Enter the total of the person's other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

19. Add lines 13 through 18. This is the total cost of the person's support for the year . . . . . . . . . . . . . 19.

Did the Person Provide More Than Half of His or Her Own Support? 20. Multiply line 19 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

21. Enter the amount from line 2, plus the amount from line 6b if the person you supported owned the home. This is the amount the person provided for his or her own support . . . . . . . . . . . . . . . . . 21.

22. Is line 21 more than line 20? No. You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Yes. You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Stop here. Did You Provide More Than Half? 23. Enter the amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies. Do not include any amounts included on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.

24. Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.

25. Subtract line 24 from line 19. This is the amount you provided for the person's support . . . . . . . . . 25.

26. Is line 25 more than line 20? Yes. You meet the support test for this person to be your qualifying relative. No. You do not meet the support test for this person to be your qualifying relative. You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. See Multiple Support Agreement, Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart), or Kidnapped child under Qualifying Relative. Page 16 Publication 501 (2014)

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If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart), described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Al though the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 1. The exemption for the child. 2. The child tax credit. 3. Head of household filing status. 4. The credit for child and dependent care expenses. 5. The exclusion from income for dependent care benefits. 6. The earned income credit. The other person cannot take any of these benefits based on this qualifying child. In other words, you and the other person cannot agree to divide these tax benefits between you. The other person cannot take any of these benefits for a child unless he or she has a different quali fying child. Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. If only one of the persons is the child's pa rent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents do not file a joint return to gether but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qual ifying child of the parent who had the higher adjusted gross income (AGI) for the year. If no parent can claim the child as a quali fying child, the child is treated as the quali fying child of the person who had the high est AGI for the year. If a parent can claim the child as a qualify ing child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. If the child's parents file a joint return with each other, this rule can be applied by di viding the parents' combined AGI equally between the parents. See Example 6. CAUTION ! Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Example 1—child lived with parent and grandparent. You and your 3yearold daugh ter Jane lived with your mother all year. You are 25 years old, unmarried, and your AGI is $9,000. Your mother's AGI is $15,000. Jane's father did not live with you or your daughter. You have not signed Form 8832 (or a similar statement) to release the child's exemption to the noncustodial parent. Jane is a qualifying child of both you and your mother because she meets the relation ship, age, residency, support, and joint return tests for both you and your mother. However, only one of you can claim her. Jane is not a qualifying child of anyone else, including her fa ther. You agree to let your mother claim Jane. This means your mother can claim Jane as a qualifying child for all of the six tax benefits lis ted earlier, if she qualifies for each of those ben efits (and if you do not claim Jane as a qualify ing child for any of those tax benefits). Example 2—parent has higher AGI than grandparent. The facts are the same as in Ex- ample 1 except your AGI is $18,000. Because your mother's AGI is not higher than yours, she cannot claim Jane. Only you can claim Jane. Example 3—two persons claim same child. The facts are the same as in Example 1 except you and your mother both claim Jane as a qualifying child. In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. The IRS will disallow your mother's claim to the six tax bene fits listed earlier unless she has another qualify ing child. Example 4—qualifying children split be- tween two persons. The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Only one of you can claim each child. However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. For exam ple, if you claim one child, your mother can claim the other two. Example 5—taxpayer who is a qualifying child. The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. This means you are your mother's qualifying child. If she can claim you as a de pendent, then you cannot claim your daughter as a dependent because of the Dependent Tax- payer Test explained earlier. Example 6—child lived with both pa- rents and grandparent. The facts are the same as in Example 1 except you are married to your daughter's father. The two of you live with your daughter and your mother and have AGI of $20,000 on a joint return. If you and your husband do not claim your daughter as a quali fying child, your mother can claim her instead. Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the AGI of any of the child's parents who can claim the child. Example 7—separated parents. You, your husband, and your 10yearold son lived together until August 1, 2014, when your hus band moved out of the household. In August and September, your son lived with you. For the rest of the year, your son lived with your hus band, the boy's father. Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relation ship, age, support, and joint return tests for both of you. At the end of the year, you and your hus band still were not divorced, legally separated, or separated under a written separation agree ment, so the rule for children of divorced or sep arated parents (or parents who live apart) does not apply. You and your husband will file separate re turns. Your husband agrees to let you treat your son as a qualifying child. This means, if your husband does not claim your son as a qualify ing child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care bene fits (assuming you otherwise qualify for each of those tax benefits). However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. As a result, your filing sta tus is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Example 8—separated parents claim same child. The facts are the same as in Ex- ample 7 except you and your husband both claim your son as a qualifying child. In this case, only your husband will be allowed to treat your son as a qualifying child. This is because, dur ing 2014, the boy lived with him longer than with you. If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclu sion for dependent care benefits. In addition, because you and your husband did not live apart for the last 6 months of the year, your hus band cannot claim head of household filing sta tus. As a result, his filing status is married filing separately, so he cannot claim the earned in come credit or the credit for child and depend ent care expenses. Example 9—unmarried parents. You, your 5yearold son, and your son's father lived together all year. You and your son's father are not married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Your AGI is $12,000 and your son's father's AGI is $14,000. Your son's father agrees to let you claim the child as a qualifying child. This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for de pendent care benefits, and the earned income Publication 501 (2014) Page 17

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credit, if you qualify for each of those tax bene fits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Example 10—unmarried parents claim same child. The facts are the same as in Ex- ample 9 except you and your son's father both claim your son as a qualifying child. In this case, only your son's father will be allowed to treat your son as a qualifying child. This is because his AGI, $14,000, is more than your AGI, $12,000. If you claimed an exemption or the child tax credit for your son, the IRS will disal low your claim to both these tax benefits. If you do not have another qualifying child or depend ent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Example 11—child did not live with a pa- rent. You and your 7yearold niece, your si ster's child, lived with your mother all year. You are 25 years old, and your AGI is $9,300. Your mother's AGI is $15,000. Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Your niece is a qualifying child of both you and your mother be cause she meets the relationship, age, resi dency, support, and joint return tests for both you and your mother. However, only your mother can treat her as a qualifying child. This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Applying this special rule to divorced or separated parents (or parents who live apart). If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or sep arated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclu sion for dependent care benefits, and the earned income credit. If the child is the qualify ing child of more than one person for these ben efits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Example 1. You and your 5yearold son lived all year with your mother, who paid the en tire cost of keeping up the home. Your AGI is $10,000. Your mother's AGI is $25,000. Your son's father did not live with you or your son. Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the quali fying child of his father, who can claim an ex emption and the child tax credit for him. Be cause of this, you cannot claim an exemption or the child tax credit for your son. However, your son's father cannot claim your son as a qualify ing child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. But the boy is a quali fying child of both you and your mother for head of household filing status and the earned in come credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. (Note: The sup port test does not apply for the earned income credit.) However, you agree to let your mother claim your son. This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home.) Example 2. The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Your mother cannot claim your son as a qualifying child for any pur pose because her AGI is not higher than yours. Example 3. The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Your mother also claims him as a qualifying child for head of household filing status. You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. The IRS will disallow your mother's claim to the earned income credit and head of household fil ing status unless she has another qualifying child. Qualifying Relative Four tests must be met for a person to be your qualifying relative. The four tests are: 1. Not a qualifying child test, 2. Member of household or relationship test, 3. Gross income test, and 4. Support test. Age. Unlike a qualifying child, a qualifying rela tive can be any age. There is no age test for a qualifying relative. Kidnapped child. You can treat a child as your qualifying relative even if the child has been kidnapped, but both of the following state ments must be true. 1. The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2. In the year the kidnapping occurred, the child met the tests to be your qualifying relative for the part of the year before the date of the kidnapping. This treatment applies for all years until the earliest of: 1. The year the child is returned, 2. The year there is a determination that the child is dead, or 3. The year the child would have reached age 18. Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Example 1. Your 22yearold daughter, who is a student, lives with you and meets all the tests to be your qualifying child. She is not your qualifying relative. Example 2. Your 2yearold son lives with your parents and meets all the tests to be their qualifying child. He is not your qualifying rela tive. Example 3. Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. He may be your qualifying relative if the gross income test and the support test are met. Example 4. Your 13yearold grandson lived with his mother for 3 months, with his un cle for 4 months, and with you for 5 months dur ing the year. He is not your qualifying child be cause he does not meet the residency test. He may be your qualifying relative if the gross in come test and the support test are met. Child of person not required to file a return. A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of in come tax withheld or estimated tax paid. Example 1—return not required. You support an unrelated friend and her 3yearold child, who lived with you all year in your home. Your friend has no gross income, is not required to file a 2014 tax return, and does not file a 2014 tax return. Both your friend and her child are your qualifying relatives if the support test is met. Example 2—return filed to claim refund. The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. She files a return only to get a refund of the in come tax withheld and does not claim the earned income credit or any other tax credits or deductions. Both your friend and her child are your qualifying relatives if the support test is met. Example 3—earned income credit claimed. The facts are the same as in Exam- ple 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Page 18 Publication 501 (2014)

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Child in Canada or Mexico. You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. If the child does not live with you, the child does not meet the residency test to be your qualifying child. However, the child may still be your qualifying relative. If the persons the child does live with are not U.S. citizens and have no U.S. gross in come, those persons are not “taxpayers,” so the child is not the qualifying child of any other tax payer. If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. You cannot claim as a dependent a child who lives in a foreign country other than Can ada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national. There is an exception for certain adopted children who lived with you all year. See Citizen or Resident Test, earlier. Example. You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. You are single and live in the United States. Your mother is not a U.S. citizen and has no U.S. income, so she is not a “taxpayer.” Your children are not your qualifying children be cause they do not meet the residency test. But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. You may also be able to claim your mother as a de pendent if the gross income and support tests are met. Member of Household or Relationship Test To meet this test, a person must either: 1. Live with you all year as a member of your household, or 2. Be related to you in one of the ways listed under Relatives who do not have to live with you. If at any time during the year the person was your spouse, that person cannot be your quali fying relative. However, see Personal Exemp- tions, earlier. Relatives who do not have to live with you. A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Your child, stepchild, foster child, or a de scendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) Your brother, sister, half brother, half sis ter, stepbrother, or stepsister. Your father, mother, grandparent, or other direct ancestor, but not foster parent. Your stepfather or stepmother. A son or daughter of your brother or sister. A son or daughter of your half brother or half sister. A brother or sister of your father or mother. Your soninlaw, daughterinlaw, fa therinlaw, motherinlaw, brotherinlaw, or sisterinlaw. Any of these relationships that were established by marriage are not ended by death or divorce. Example. You and your wife began sup porting your wife's father, a widower, in 2008. Your wife died in 2013. Despite your wife's death, your fatherinlaw continues to meet this test, even if he does not live with you. You can claim him as a dependent if all other tests are met, including the gross income test and sup port test. Foster child. A foster child is an individual who is placed with you by an authorized place ment agency or by judgment, decree, or other order of any court of competent jurisdiction. Joint return. If you file a joint return, the per son can be related to either you or your spouse. Also, the person does not need to be related to the spouse who provides support. For example, your spouse's uncle who re ceives more than half of his support from you may be your qualifying relative, even though he does not live with you. However, if you and your spouse file separate returns, your spouse's un cle can be your qualifying relative only if he lives with you all year as a member of your house hold. Temporary absences. A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circum stances such as: Illness, Education, Business, Vacation, or Military service. If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Death or birth. A person who died during the year, but lived with you as a member of your household until death, will meet this test. The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemp tion. Example. Your dependent mother died on January 15. She met the tests to be your quali fying relative. The other tests to claim an ex emption for a dependent were also met. You can claim an exemption for her on your return. Local law violated. A person does not meet this test if at any time during the year the rela tionship between you and that person violates local law. Example. Your girlfriend lived with you as a member of your household all year. However, your relationship with her violated the laws of the state where you live, because she was mar ried to someone else. Therefore, she does not meet this test and you cannot claim her as a de pendent. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Cousin. Your cousin meets this test only if he or she lives with you all year as a member of your household. A cousin is a descendant of a brother or sister of your father or mother. Gross Income Test To meet this test, a person's gross income for the year must be less than $3,950. Gross income defined. Gross income is all income in the form of money, property, and services that is not exempt from tax. In a manufacturing, merchandising, or min ing business, gross income is the total net sales minus the cost of goods sold, plus any miscella neous income from the business. Gross receipts from rental property are gross income. Do not deduct taxes, repairs, or other expenses to determine the gross income from rental property. Gross income includes a partner's share of the gross (not net) partnership income. Gross income also includes all taxable un employment compensation and certain scholar ship and fellowship grants. Scholarships re ceived by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. For more information about scholarships, see chapter 1 of Publica tion 970. Taxexempt income, such as certain social security benefits, is not included in gross in come. Disabled dependent working at sheltered workshop. For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. The availability of medical care at the workshop must be the main reason for the individual's presence there. Also, the income must come solely from activities at the work shop that are incident to this medical care. A “sheltered workshop” is a school that: Provides special instruction or training de signed to alleviate the disability of the indi vidual, and Is operated by certain taxexempt organi zations or by a state, a U.S. possession, a political subdivision of a state or posses sion, the United States, or the District of Columbia. “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Publication 501 (2014) Page 19

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Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement, later. How to determine if support test is met. You figure whether you have provided more than half of a person's total support by compar ing the amount you contributed to that person's support with the entire amount of support that person received from all sources. This includes support the person provided from his or her own funds. You may find Worksheet 2 helpful in figuring whether you provided more than half of a per son's support. Person's own funds not used for support. A person's own funds are not support unless they are actually spent for support. Example. Your mother received $2,400 in social security benefits and $300 in interest. She paid $2,000 for lodging and $400 for recre ation. She put $300 in a savings account. Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Child's wages used for own support. You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Year support is provided. The year you pro vide the support is the year you pay for it, even if you do so with borrowed money that you re pay in a later year. If you use a fiscal year to report your in come, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Armed Forces dependency allotments. The part of the allotment contributed by the govern ment and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the sup port. If your allotment is used to support per sons other than those you name, you can take the exemptions for them if they otherwise qual ify. Example. You are in the Armed Forces. You authorize an allotment for your widowed mother that she uses to support herself and her sister. If the allotment provides more than half of each person's support, you can take an exemp tion for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Tax-exempt military quarters allowan- ces. These allowances are treated the same way as dependency allotments in figuring sup port. The allotment of pay and the taxexempt basic allowance for quarters are both consid ered as provided by you for support. Tax-exempt income. In figuring a person's to tal support, include taxexempt income, sav ings, and borrowed amounts used to support that person. Taxexempt income includes cer tain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and taxexempt interest. Example 1. You provide $4,000 toward your mother's support during the year. She has earned income of $600, nontaxable social se curity benefits of $4,800, and taxexempt inter est of $200. She uses all these for her support. You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Example 2. Your niece takes out a student loan of $2,500 and uses it to pay her college tui tion. She is personally responsible for the loan. You provide $2,000 toward her total support. You cannot claim an exemption for her because you provide less than half of her support. Social security benefits. If spouses each receive benefits that are paid by one check made out to both of them, half of the total paid is considered to be for the support of each spouse, unless they can show otherwise. If a child receives social security benefits and uses them toward his or her own support, the benefits are considered as provided by the child. Support provided by the state (welfare, food benefits, housing, etc.). Benefits provi ded by the state to a needy person generally are considered support provided by the state. However, payments based on the needs of the recipient will not be considered as used entirely for that person's support if it is shown that part of the payments were not used for that purpose. Foster care. Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. See Foster care payments and expen- ses, earlier. Home for the aged. If you make a lumpsum advance payment to a home for the aged to take care of your relative for life and the pay ment is based on that person's life expectancy, the amount of support you provide each year is the lumpsum payment divided by the relative's life expectancy. The amount of support you pro vide also includes any other amounts you provi ded during the year. Total Support To figure if you provided more than half of a person's support, you must first determine the total support provided for that person. Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and sim ilar necessities. Generally, the amount of an item of support is the amount of the expense incurred in provid ing that item. For lodging, the amount of support is the fair rental value of the lodging. Expenses not directly related to any one member of a household, such as the cost of food for the household, must be divided among the members of the household. Example 1. Grace Brown, mother of Mary Miller, lives with Frank and Mary Miller and their two children. Grace gets social security benefits of $2,400, which she spends for clothing, trans portation, and recreation. Grace has no other income. Frank and Mary's total food expense for the household is $5,200. They pay Grace's medical and drug expenses of $1,200. The fair rental value of the lodging provided for Grace is $1,800 a year, based on the cost of similar rooming facilities. Figure Grace's total support as follows: Fair rental value of lodging . . . . . . . . . . . $ 1,800 Clothing, transportation, and recreation . . . . . . . . . . . . . . . . . . . . . . . 2,400 Medical expenses . . . . . . . . . . . . . . . . . 1,200 Share of food (1/5 of $5,200) . . . . . . . . . . 1,040 Total support . . . . . . . . . . . . . . . $6,440 The support Frank and Mary provide ($1,800 lodging + $1,200 medical expenses + $1,040 food = $4,040) is more than half of Grace's $6,440 total support. Example 2. Your parents live with you, your spouse, and your two children in a house you own. The fair rental value of your parents' share of the lodging is $2,000 a year ($1,000 each), which includes furnishings and utilities. Your fa ther receives a nontaxable pension of $4,200, which he spends equally between your mother and himself for items of support such as cloth ing, transportation, and recreation. Your total food expense for the household is $6,000. Your heat and utility bills amount to $1,200. Your mother has hospital and medical expenses of $600, which you pay during the year. Figure your parents' total support as follows: Support provided Father Mother Fair rental value of lodging . . . . $1,000 $1,000 Pension spent for their support . . . . . . . . . . . . . . . . . 2,100 2,100 Share of food (1/6 of $6,000) . . . . . . . . . . . . . . . . . 1,000 1,000 Medical expenses for mother . . . . . . . . . . . . . . . . . 600 Parents' total support . . . . $4,100 $4,700 You must apply the support test separately to each parent. You provide $2,000 ($1,000 lodging + $1,000 food) of your father's total sup port of $4,100 — less than half. You provide $2,600 to your mother ($1,000 lodging + $1,000 food + $600 medical) — more than half of her Page 20 Publication 501 (2014)

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total support of $4,700. You meet the support test for your mother, but not your father. Heat and utility costs are included in the fair rental value of the lodging, so these are not consid ered separately. Lodging. If you provide a person with lodging, you are considered to provide support equal to the fair rental value of the room, apartment, house, or other shelter in which the person lives. Fair rental value includes a reasonable al lowance for the use of furniture and appliances, and for heat and other utilities that are provided. Fair rental value defined. Fair rental value is the amount you could reasonably expect to receive from a stranger for the same kind of lodging. It is used instead of actual expenses such as taxes, interest, depreciation, paint, in surance, utilities, and the cost of furniture and appliances. In some cases, fair rental value may be equal to the rent paid. If you provide the total lodging, the amount of support you provide is the fair rental value of the room the person uses, or a share of the fair rental value of the entire dwelling if the person has use of your entire home. If you do not pro vide the total lodging, the total fair rental value must be divided depending on how much of the total lodging you provide. If you provide only a part and the person supplies the rest, the fair rental value must be divided between both of you according to the amount each provides. Example. Your parents live rent free in a house you own. It has a fair rental value of $5,400 a year furnished, which includes a fair rental value of $3,600 for the house and $1,800 for the furniture. This does not include heat and utilities. The house is completely furnished with furniture belonging to your parents. You pay $600 for their utility bills. Utilities are not usually included in rent for houses in the area where your parents live. Therefore, you consider the total fair rental value of the lodging to be $6,000 ($3,600 fair rental value of the unfurnished house + $1,800 allowance for the furnishings provided by your parents + $600 cost of utilities) of which you are considered to provide $4,200 ($3,600 + $600). Person living in his or her own home. The total fair rental value of a person's home that he or she owns is considered support con tributed by that person. Living with someone rent free. If you live with a person rent free in his or her home, you must reduce the amount you provide for sup port of that person by the fair rental value of lodging he or she provides you. Property. Property provided as support is measured by its fair market value. Fair market value is the price that property would sell for on the open market. It is the price that would be agreed upon between a willing buyer and a will ing seller, with neither being required to act, and both having reasonable knowledge of the rele vant facts. Capital expenses. Capital items, such as furniture, appliances, and cars, bought for a person during the year can be included in total support under certain circumstances. The following examples show when a capi tal item is or is not support. Example 1. You buy a $200 power lawn mower for your 13yearold child. The child is given the duty of keeping the lawn trimmed. Be cause the lawn mower benefits all members of the household, do not include the cost of the lawn mower in the support of your child. Example 2. You buy a $150 television set as a birthday present for your 12yearold child. The television set is placed in your child's bed room. You can include the cost of the television set in the support of your child. Example 3. You pay $5,000 for a car and register it in your name. You and your 17yearold daughter use the car equally. Be cause you own the car and do not give it to your daughter but merely let her use it, do not in clude the cost of the car in your daughter's total support. However, you can include in your daughter's support your outofpocket expen ses of operating the car for her benefit. Example 4. Your 17yearold son, using personal funds, buys a car for $4,500. You pro vide the rest of your son's support — $4,000. Because the car is bought and owned by your son, the car's fair market value ($4,500) must be included in his support. Your son has provi ded more than half of his own total support of $8,500 ($4,500 + $4,000), so he is not your qualifying child. You did not provide more than half of his total support, so he is not your quali fying relative. You cannot claim an exemption for your son. Medical insurance premiums. Medical insur ance premiums you pay, including premiums for supplementary Medicare coverage, are inclu ded in the support you provide. Medical insurance benefits. Medical in surance benefits, including basic and supple mentary Medicare benefits, are not part of sup port. Tuition payments and allowances under the GI Bill. Amounts veterans receive under the GI Bill for tuition payments and allowances while they attend school are included in total support. Example. During the year, your son re ceives $2,200 from the government under the GI Bill. He uses this amount for his education. You provide the rest of his support — $2,000. Because GI benefits are included in total sup port, your son's total support is $4,200 ($2,200 + $2,000). You have not provided more than half of his support. Child care expenses. If you pay someone to provide child or dependent care, you can in clude these payments in the amount you provi ded for the support of your child or disabled de pendent, even if you claim a credit for the payments. For information on the credit, see Publication 503. Other support items. Other items may be considered as support depending on the facts in each case. Do Not Include in Total Support The following items are not included in total support. 1. Federal, state, and local income taxes paid by persons from their own income. 2. Social security and Medicare taxes paid by persons from their own income. 3. Life insurance premiums. 4. Funeral expenses. 5. Scholarships received by your child if your child is a student. 6. Survivors' and Dependents' Educational Assistance payments used for the support of the child who receives them. Multiple Support Agreement Sometimes no one provides more than half of the support of a person. Instead, two or more persons, each of whom would be able to take the exemption but for the support test, together provide more than half of the person's support. When this happens, you can agree that any one of you who individually provides more than 10% of the person's support, but only one, can claim an exemption for that person as a qualify ing relative. Each of the others must sign a statement agreeing not to claim the exemption for that year. The person who claims the ex emption must keep these signed statements for his or her records. A multiple support declara tion identifying each of the others who agreed not to claim the exemption must be attached to the return of the person claiming the exemption. Form 2120, Multiple Support Declaration, can be used for this purpose. You can claim an exemption under a multi ple support agreement for someone related to you or for someone who lived with you all year as a member of your household. Example 1. You, your sister, and your two brothers provide the entire support of your mother for the year. You provide 45%, your sis ter 35%, and your two brothers each provide 10%. Either you or your sister can claim an ex emption for your mother. The other must sign a statement agreeing not to take an exemption for your mother. The one who claims the exemp tion must attach Form 2120, or a similar decla ration, to his or her return and must keep the statement signed by the other for his or her re cords. Because neither brother provides more than 10% of the support, neither can take the exemption and neither has to sign a statement. Example 2. You and your brother each pro vide 20% of your mother's support for the year. The remaining 60% of her support is provided equally by two persons who are not related to her. She does not live with them. Because more than half of her support is provided by persons who cannot claim an exemption for her, no one can take the exemption. Example 3. Your father lives with you and receives 25% of his support from social secur ity, 40% from you, 24% from his brother (your Publication 501 (2014) Page 21

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uncle), and 11% from a friend. Either you or your uncle can take the exemption for your fa ther if the other signs a statement agreeing not to. The one who takes the exemption must at tach Form 2120, or a similar declaration, to his return and must keep for his records the signed statement from the one agreeing not to take the exemption. Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, a child of divorced or separated parents (or parents who live apart) will be a qualifying child of one of the parents. See Chil- dren of divorced or separated parents (or pa- rents who live apart) under Qualifying Child, earlier. However, if the child does not meet the requirements to be a qualifying child of either parent, the child may be a qualifying relative of one of the parents. In that case, the following rules must be used in applying the support test. A child will be treated as being the qualifying relative of his or her noncustodial parent if all four of the following statements are true. 1. The parents: a. Are divorced or legally separated un der a decree of divorce or separate maintenance, b. Are separated under a written separa tion agreement, or c. Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 2. The child received over half of his or her support for the year from the parents (and the rules on multiple support agreements, explained earlier, do not apply). 3. The child is in the custody of one or both parents for more than half of the year. 4. Either of the following statements is true. a. The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a de pendent for the year, and the noncus todial parent attaches this written dec laration to his or her return. (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce de- cree or separation agreement, later. If the decree or agreement went into ef fect after 2008, see Post-2008 divorce decree or separation agreement, later.) b. A pre1985 decree of divorce or sepa rate maintenance or written separa tion agreement that applies to 2014 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the non custodial parent cannot claim the child as a dependent, and the non custodial parent provides at least $600 for the child's support during the year. Custodial parent and noncustodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncus todial parent. If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vaca tion together). Equal number of nights. If the child lived with each parent for an equal number of nights during the year, the custodial parent is the pa rent with the higher adjusted gross income. December 31. The night of December 31 is treated as part of the year in which it begins. For example, December 31, 2014, is treated as part of 2014. Emancipated child. If a child is emancipa ted under state law, the child is treated as not living with either parent. Absences. If a child was not with either pa rent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night. But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with ei ther parent that night, the child is treated as not living with either parent that night. Parent works at night. If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. On a school day, the child is treated as living at the primary resi dence registered with the school. Written declaration. The custodial parent must use either Form 8332 or a similar state ment (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial pa rent. The noncustodial parent must attach a copy of the form or statement to his or her tax return. The exemption can be released for 1 year, for a number of specified years (for example, al ternate years), or for all future years, as speci fied in the declaration. Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce de cree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The custodial parent will not claim the child as a dependent for the year. 3. The years for which the noncustodial pa rent, rather than the custodial parent, can claim the child as a dependent. The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. The cover page (write the other parent's social security number on this page). The pages that include all of the informa tion identified in items (1) through (3) above. The signature page with the other parent's signature and the date of the agreement. Post-2008 divorce decree or separation agreement. The noncustodial parent cannot attach pages from the decree or agreement to the tax return instead of Form 8332 if the de cree or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial pa rent must attach a copy to his or her return. The form or statement must release the custodial parent's claim to the child without any condi tions. For example, the release must not de pend on the noncustodial parent paying sup port. The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Revocation of release of claim to an ex- emption. The custodial parent can revoke a release of claim to an exemption that he or she previously released to the noncustodial parent. For the revocation to be effective for 2014, the custodial parent must have given (or made rea sonable efforts to give) written notice of the rev ocation to the noncustodial parent in 2013 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Remarried parent. If you remarry, the support provided by your new spouse is treated as pro vided by you. Child support under pre-1985 agreement. All child support payments actually received from the noncustodial parent under a pre1985 agreement are considered used for the support of the child. Example. Under a pre1985 agreement, the noncustodial parent provides $1,200 for the child's support. This amount is considered sup port provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Alimony. Payments to a spouse that are in cludible in the spouse's gross income as either alimony, separate maintenance payments, or CAUTION ! Page 22 Publication 501 (2014)

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similar payments from an estate or trust, are not treated as a payment for the support of a de pendent. Parents who never married. This special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Multiple support agreement. If the support of the child is determined under a multiple support agreement, this special support test for di vorced or separated parents (or parents who live apart) does not apply. Phaseout of Exemptions You lose at least part of the benefit of your ex emptions if your adjusted gross income (AGI) is above a certain amount. For 2014, the phase out begins at the following amounts. Filing Status AGI Level That Reduces Exemption Amount Married filing separately . . . . . . . . . . . . .$152,525 Single . . . . . . . . . . . . . . . . . . . . . . . . . 254,200 Head of household . . . . . . . . . . . . . . . . 279,650 Married filing jointly . . . . . . . . . . . . . . . . 305,050 Qualifying widow(er) . . . . . . . . . . . . . . . 305,050 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing sepa rately), that your AGI exceeds the amount shown above for your filing status. If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing sepa rately), the amount of your deduction for ex emptions is reduced to zero. If your AGI exceeds the level for your filing status, use Worksheet 3 to figure the amount of your deduction for exemptions. Social Security Numbers for Dependents You must show the social security number (SSN) of any dependent for whom you claim an exemption in column (2) of line 6c of your Form 1040 or Form 1040A. If you do not show the dependent's SSN when required or if you show an incorrect SSN, the exemption may be disallowed. No SSN. If a person for whom you expect to claim an exemption on your return does not have an SSN, either you or that person should apply for an SSN as soon as possible by filing Form SS5, Application for a Social Security Card, with the Social Security Administration (SSA). You can get Form SS5 online at www.socialsecurity.gov or at your local SSA of fice. It usually takes about 2 weeks to get an SSN once the SSA has all the information it needs. If you do not have a required SSN by the filing due date, you can file Form 4868, Application for Automatic Extension of Time To File U.S. In dividual Income Tax Return, for an extension of time to file. Born and died in 2014. If your child was born and died in 2014, and you do not have an SSN for the child, you may attach a copy of the CAUTION ! child's birth certificate, death certificate, or hos pital records instead. The document must show the child was born alive. If you do this, enter “DIED” in column (2) of line 6c of your Form 1040 or Form 1040A. Alien or adoptee with no SSN. If your de pendent does not have and cannot get an SSN, you must show the individual taxpayer identifi cation number (ITIN) or adoption taxpayer iden tification number (ATIN) instead of an SSN. Taxpayer identification numbers for ali- ens. If your dependent is a resident or nonresi dent alien who does not have and is not eligible to get an SSN, your dependent must apply for an individual taxpayer identification number (ITIN). For details on how to apply, see Form W7, Application for IRS Individual Taxpayer Identification Number. Taxpayer identification numbers for adoptees. If you have a child who was placed with you by an authorized placement agency, you may be able to claim an exemption for the child. However, if you cannot get an SSN or an ITIN for the child, you must get an adoption tax payer identification number (ATIN) for the child from the IRS. See Form W7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details. Standard Deduction Most taxpayers have a choice of either taking a standard deduction or itemizing their deduc tions. If you have a choice, you can use the method that gives you the lower tax. The standard deduction is a dollar amount that reduces your taxable income. It is a benefit Worksheet 3. Worksheet for Determining the Deduction for Exemptions Keep for Your Records 1. Is the amount on Form 1040, line 38, more than the amount on line 4 below for your filing status? No. Stop. Multiply $3,950 by the total number of exemptions claimed on line 6d of Form 1040 and enter the result on Form 1040, line 42. Yes. Continue. 2. Multiply $3,950 by the total number of exemptions claimed on line 6d of Form 1040 . . . . . . . . . . . . . . . 2. 3. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount shown below for your filing status: 4. Married filing separately — $152,525 Single — $254,200 Head of household — $279,650 Married filing jointly or Qualifying widow(er) — $305,050 . . . . . . . . . . . . . . . . . . . . 5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately), stop here. You cannot take a deduction for exemptions . . . . . 5. 6. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, round it up to the next higher whole number (for example, increase .00004 to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Multiply line 6 by 2% (.02) and enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Publication 501 (2014) Page 23

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that eliminates the need for many taxpayers to itemize actual deductions, such as medical ex penses, charitable contributions, and taxes, on Schedule A (Form 1040). The standard deduc tion is higher for taxpayers who: Are 65 or older, or Are blind. You benefit from the standard deduc- tion if your standard deduction is more than the total of your allowable item- ized deductions. Persons not eligible for the standard de- duction. Your standard deduction is zero and you should itemize any deductions you have if: 1. Your filing status is married filing sepa rately, and your spouse itemizes deduc tions on his or her return, 2. You are filing a tax return for a short tax year because of a change in your annual accounting period, or 3. You are a nonresident or dualstatus alien during the year. You are considered a dualstatus alien if you were both a non resident and resident alien during the year. If you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the year, you can choose to be treated as a U.S. resident. (See Publi cation 519.) If you make this choice, you can take the standard deduction. If an exemption for you can be claimed on another person's return (such as your parents' return), your standard de- duction may be limited. See Standard Deduc tion for Dependents, later. Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether another taxpayer can claim an exemption for you. Generally, the standard deduction amounts are adjusted each year for inflation. The standard deduction amounts for most people are shown in Table 6. Decedent's final return. The standard deduc tion for a decedent's final tax return is the same as it would have been had the decedent contin ued to live. However, if the decedent was not 65 or older at the time of death, the higher stand ard deduction for age cannot be claimed. Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are en titled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2014 if you were born before January 2, 1950. Use Table 7 to figure the standard deduction amount. TIP CAUTION ! Death of taxpayer. If you are preparing a re turn for someone who died in 2014, consider the taxpayer to be 65 or older at the end of 2014 only if he or she was 65 or older at the time of death. Even if the taxpayer was born be fore January 2, 1950, he or she is not consid ered 65 or older at the end of 2014 unless he or she was 65 or older at the time of death. A person is considered to reach age 65 on the day before his or her 65th birthday. Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Not totally blind. If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: 1. You cannot see better than 20/200 in the better eye with glasses or contact lenses, or 2. Your field of vision is 20 degrees or less. If your eye condition is not likely to improve beyond these limits, the statement should in clude this fact. Keep the statement in your re cords. If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: 1. You file a joint return, or 2. You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by an other taxpayer. Death of spouse. If your spouse died in 2014 before reaching age 65, you cannot take a higher standard deduction because of your spouse. Even if your spouse was born before January 2, 1950, he or she is not considered 65 or older at the end of 2014 unless he or she was 65 or older at the time of death. A person is considered to reach age 65 on the day before his or her 65th birthday. Example. Your spouse was born on Febru ary 14, 1949, and died on February 13, 2014. Your spouse is considered age 65 at the time of death. However, if your spouse died on Febru ary 12, 2014, your spouse is not considered age 65 at the time of death and is not 65 or older at the end of 2014. You cannot claim the higher standard deduction for an individual other than yourself and your spouse. CAUTION ! Examples The following examples illustrate how to deter mine your standard deduction using Table 6 and 7. Example 1. Larry, 46, and Donna, 33, are filing a joint return for 2014. Neither is blind, and neither can be claimed as a dependent. They decide not to itemize their deductions. They use Table 6. Their standard deduction is $12,400. Example 2. The facts are the same as in Example 1, except that Larry is blind at the end of 2014. Larry and Donna use Table 7. Their standard deduction is $13,600. Example 3. Bill and Lisa are filing a joint re turn for 2014. Both are over age 65. Neither is blind, and neither can be claimed as a depend ent. If they do not itemize deductions, they use Table 7. Their standard deduction is $14,800. Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another per son's tax return is generally limited to the greater of: 1. $1,000, or 2. The individual's earned income for the year plus $350 (but not more than the reg ular standard deduction amount, generally $6,200). However, if the individual is 65 or older or blind, the standard deduction may be higher. If you (or your spouse if filing jointly) can be claimed as a dependent on someone else's re turn, use Table 8 to determine your standard deduction. Earned income defined. Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you ac tually perform. For purposes of the standard deduction, earned income also includes any part of a taxa ble scholarship or fellowship grant. See chap ter 1 of Publication 970 for more information on what qualifies as a scholarship or fellowship grant. Example 1. Michael is 16 years old and single. His parents can claim an exemption for him on their 2014 tax return. He has interest in come of $780 and wages of $150. He has no itemized deductions. Michael uses Table 8 to find his standard deduction. He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,200 on line 6. His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,200). Example 2. Joe, a 22yearold college stu dent, can be claimed as a dependent on his pa rents' 2014 tax return. Joe is married and files a separate return. His wife does not itemize de ductions on her separate return. Joe has $1,500 in interest income and wages of $3,800. Page 24 Publication 501 (2014)

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He has no itemized deductions. Joe finds his standard deduction by using Table 8. He enters his earned income, $3,800, on line 1. He adds lines 1 and 2 and enters $4,150 on line 3. On line 5, he enters $4,150, the larger of lines 3 and 4. Because Joe is married filing a separate return, he enters $6,200 on line 6. On line 7a he enters $4,150 as his standard deduction be cause it is smaller than $6,200, the amount on line 6. Example 3. Amy, who is single, can be claimed as a dependent on her parents' 2014 tax return. She is 18 years old and blind. She has interest income of $1,300 and wages of $2,900. She has no itemized deductions. Amy uses Table 8 to find her standard deduction. She enters her wages of $2,900 on line 1. She adds lines 1 and 2 and enters $3,250 on line 3. On line 5, she enters $3,250, the larger of lines 3 and 4. Because she is single, Amy enters $6,200 on line 6. She enters $3,250 on line 7a. This is the smaller of the amounts on lines 5 and 6. Because she checked one box in the top part of the worksheet, she enters $1,550 on line 7b. She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,800 on line 7c. Example 4. Ed is 18 years old and single. His parents can claim an exemption for him on their 2014 tax return. He has wages of $7,000, interest income of $500, and a business loss of $3,000. He has no itemized deductions. Ed uses Table 8 to figure his standard deduction. He enters $4,000 ($7,000 $3,000) on line 1. He adds lines 1 and 2 and enters $4,350 on line 3. On line 5, he enters $4,350, the larger of lines 3 and 4. Because he is single, Ed enters $6,200 on line 6. On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,200, the amount on line 6. Who Should Itemize You should itemize deductions if your total de ductions are more than the standard deduction amount. Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the stand- ard deduction. You should first figure your itemized deduc tions and compare that amount to your stand ard deduction to make sure you are using the method that gives you the greater benefit. You may be subject to a limit on some of your itemized deductions if your ad- justed gross income is more than $254,200 ($279,650 if head of household, $305,050 if married filing jointly or qualifying widow(er), $152,525 if married filing sepa- rately). See the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. When to itemize. You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: 1. Do not qualify for the standard deduction, or the amount you can claim is limited, 2. Had large uninsured medical and dental expenses during the year, 3. Paid interest and taxes on your home, 4. Had large unreimbursed employee busi ness expenses or other miscellaneous de ductions, 5. Had large uninsured casualty or theft los ses, 6. Made large contributions to qualified chari ties, or CAUTION ! 7. Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Enter the amount from Schedule A, line 29, on Form 1040, line 40. Electing to itemize for state tax or other purposes. Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal re turn rather than take the standard deduction. You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. To make this election, you must check the box on line 30 of Schedule A. Changing your mind. If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deduc tions and later find you should not have — you can change your return by filing Form 1040X. Married persons who filed separate re- turns. You can change methods of taking de ductions only if you and your spouse both make the same changes. Both of you must file a con sent to assessment for any additional tax either one may owe as a result of the change. You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. You both must use the same method of claiming deduc tions. If one itemizes deductions, the other should itemize because he or she will not qual ify for the standard deduction. See Persons not eligible for the standard deduction, earlier. Publication 501 (2014) Page 25

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2014 Standard Deduction Tables CAUTION ! If you are married filing a separate return and your spouse itemizes deductions, or if you are a dualstatus alien, you cannot take the standard deduction even if you were born before January 2, 1950, or are blind. Standard Deduction Chart for Most People* Table 6. If your filing status is... Your standard deduction is: Single or Married filing separately $ 6,200 Married filing jointly or Qualifying widow(er) with dependent child 12,400 Head of household 9,100 *Do not use this chart if you were born before January 2, 1950, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead. Standard Deduction Chart for People Born Before January 2, 1950, or Who are Blind* Table 7. Check the correct number of boxes below. Then go to the chart. You: Born before January 2, 1950

Blind Your spouse, if claiming spouse's exemption: Born before January 2, 1950

Blind Total number of boxes you checked IF your filing status is... AND the number in the box above is... THEN your standard deduction is... Single 1 $ 7,750 2 9,300 Married filing jointly or Qualifying widow(er) with dependent child 1 $13,600 2 14,800 3 16,000 4 17,200 Married filing separately 1 $ 7,400 2 8,600 3 9,800 4 11,000 Head of household 1 $ 10,650 2 12,200 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead. Page 26 Publication 501 (2014)

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How To Get Tax Help Do you need help with a tax issue or preparing your tax return, or do you need a free publica tion or form? Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qual ify. Go to IRS.gov and click on the Filing tab to see your options. Enter “Free File” in the search box to use brand name software to prepare and e-file your federal tax return for free. Enter “VITA” in the search box, download the free IRS2Go app, or call 18009069887 to find the nearest Volun teer Income Tax Assistance or Tax Coun seling for the Elderly (TCE) location for free tax preparation. Enter “TCE” in the search box, download the free IRS2Go app, or call 18882277669 to find the nearest Tax Counseling for the Elderly location for free tax preparation. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $53,000 or less, persons with disabilities, the elderly, and limitedEng lishspeaking taxpayers who need help prepar ing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers spe cialize in answering questions about pensions and retirementrelated issues unique to seniors. Getting answers to your tax law questions. IRS.gov and IRS2Go are ready when you are—24 hours a day, 7 days a week. Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final re sponse. Enter “Tax Map” or “Tax Trails” in the search box for detailed information by tax topic. Enter “Pub 17” in the search box to get Pub. 17, Your Federal Income Tax for Indi viduals, which features details on taxsav ing opportunities, 2014 tax changes, and thousands of interactive links to help you find answers to your questions. Call TeleTax at 18008294477 for recor ded information on a variety of tax topics. Access tax law information in your elec tronic filing software. Go to IRS.gov and click on the Help & Re sources tab for more information. Tax forms and publications. You can down load or print all of the forms and publications you may need on www.irs.gov/formspubs. Oth erwise, you can: Go to www.irs.gov/orderforms to place an order and have forms mailed to you, or Call 18008293676 to order currentyear forms, instructions, publications, and prioryear forms and instructions (limited to 5 years). You should receive your order within 10 busi ness days. Where to file your tax return. There are many ways to file your return electronically. It’s safe, quick and easy. See Preparing and filing your tax return, earlier, for more information. Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Table 8. Keep for Your Records Check the correct number of boxes below. Then go to the worksheet. You: Born before January 2, 1950 Blind Your spouse, if claiming spouse's exemption: Born before January 2, 1950 Blind Total number of boxes you checked 1. Enter your earned income (defined below). If none, enter 0. 1.

2. Additional amount. 2. $350 3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,000 5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status. Single or Married filing separately—$6,200 Married filing jointly—$12,400 Head of household—$9,100 6.

7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1950, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a.

b. If born before January 2, 1950, or blind, multiply $1,550 ($1,200 if married) by the number in the box above. 7b.

c. Add lines 7a and 7b. This is your standard deduction for 2014. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Publication 501 (2014) Page 27

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See your tax return instructions to deter mine where to mail your completed paper tax return. Getting a transcript or copy of a return. Go to IRS.gov and click on “Get Transcript of Your Tax Records” under “Tools.” Download the free IRS2Go app to your smart phone and use it to order transcripts of your tax returns or tax account. Call the transcript tollfree line at 18009089946. Mail Form 4506T or Form 4506TEZ (both available on IRS.gov). Using online tools to help prepare your re- turn. Go to IRS.gov and click on the Tools bar to use these and other selfservice options. The Earned Income Tax Credit Assistant determines if you are eligible for the EIC. The First Time Homebuyer Credit Account Look-up tool provides information on your repayments and account balance. The Alternative Minimum Tax (AMT) Assistant determines whether you may be subject to AMT. The Online EIN Application helps you get an Employer Identification Number. The IRS Withholding Calculator estimates the amount you should have withheld from your paycheck for federal income tax pur poses. The Electronic Filing PIN Request helps to verify your identity when you do not have your prior year AGI or prior year selfselec ted PIN available. Understanding identity theft issues. Go to www.irs.gov/uac/Identity-Protection for information and videos. If your SSN has been lost or stolen or you suspect you are a victim of taxrelated identity theft, visit www.irs.gov/identitytheft to learn what steps you should take. Checking on the status of a refund. Go to www.irs.gov/refunds. Download the free IRS2Go app to your smart phone and use it to check your re fund status. Call the automated refund hotline at 18008291954. Making a tax payment. You can make elec tronic payments online, by phone, or from a mo bile device. Paying electronically is safe and se cure. The IRS uses the latest encryption technology and does not store banking informa tion. It’s easy and secure and much quicker than mailing in a check or money order. Go to IRS.gov and click on the Payments tab or the “Pay Your Tax Bill” icon to make a payment us ing the following options. Direct Pay (only if you are an individual who has a checking or savings account). Debit or credit card. Electronic Federal Tax Payment System. Check or money order. What if I can’t pay now? Click on the Pay ments tab or the “Pay Your Tax Bill” icon on IRS.gov to find more information about these additional options. An online payment agreement determines if you are eligible to apply for an installment agreement if you cannot pay your taxes in full today. With the needed information, you can complete the application in about 30 minutes, and get immediate approval. An offer in compromise allows you to settle your tax debt for less than the full amount you owe. Use the Offer in Compromise Pre-Qualifier to confirm your eligibility. Checking the status of an amended return. Go to IRS.gov and click on the Tools tab and then Where’s My Amended Return? Understanding an IRS notice or letter. Enter “Understanding your notice” in the search box on IRS.gov to find additional information about your IRS notice or letter. Visiting the IRS. Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter “office locator” in the search box. Or choose the “Contact Us” option on the IRS2Go app and search Local Offices. Before you visit, use the Locator tool to check hours and services available. Watching IRS videos. The IRS Video portal www.irsvideos.gov contains video and audio presentations on topics of interest to individu als, small businesses, and tax professionals. You’ll find video clips of tax topics, archived ver sions of live panel discussions and Webinars, and audio archives of tax practitioner phone fo rums. Getting tax information in other languages. For taxpayers whose native language is not English, we have the following resources availa ble. 1. Taxpayers can find information on IRS.gov in the following languages. a. Spanish. b. Chinese. c. Vietnamese. d. Korean. e. Russian. 2. The IRS Taxpayer Assistance Centers provide overthephone interpreter service in over 170 languages, and the service is available free to taxpayers. The Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an in- dependent organization within the Internal Revenue Service that helps taxpayers and pro tects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What Can the Taxpayer Advocate Service Do For You? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do every thing possible to resolve your issue. TAS can help you if: Your problem is causing financial difficulty for you, your family, or your business, You face (or your business is facing) an immediate threat of adverse action, or You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach Us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advo cate’s number is in your local directory and at www.taxpayeradvocate.irs.gov. You can also call us at 18777774778. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How Else Does the Taxpayer Advocate Service Help Taxpayers? TAS works to resolve largescale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at www.irs.gov/sams. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve in dividuals whose income is below a certain level and need to resolve tax problems such as au dits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit www.irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Page 28 Publication 501 (2014)

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To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Abroad, citizens living, filing requirements 3 Absence, temporary 9, 14, 19 Accounting periods, joint returns 7 Adopted child 13, 19 Taxpayer identification number 23 Advance payment of premium tax credit 5 Age: Filing status determination 3 Gross income and filing requirements (Table 1) 2 Standard deduction for age 65 or older 24 Test 13 Aliens: Dualstatus (See Dualstatus taxpayers) Nonresident (See Nonresident aliens) Alimony 22 Alternative minimum tax (AMT), effect on filing requirements (Table 3) 5 Amended returns 8, 25 (See also Form 1040X) Change from itemized to standard deduction (or vice versa) 25 American citizens abroad 3 Annulled marriages, filing status 6 Armed forces: Combat zone, signing return for spouse 7 Dependency allotments 20 GI Bill benefits 21 Military quarters allotments 20 Assistance (See Tax help) ATINs (Adoption taxpayer identification numbers) 23 B Birth of child 9 Blind persons, standard deduction 24 C Canada, resident of 11, 13, 19 Capital expenses 21 Child, qualifying 13 Child born alive 14 Child care expenses 21 Child custody 14 Children: Adopted child (See Adoption) Adoption (See Adopted child) Birth of child 9, 11 Claiming parent, when child is head of household 9 Custody of 14 Death of child 9, 11 Dividends of 3 Filing requirements as dependents (Table 2) 4 Investment income of child under age 18 3, 4 Kidnapped 14, 18 Social security number 23 Stillborn 14 Child support under pre-1985 agreement 22 Child tax credit 12 Church employees, filing requirements (Table 3) 5 Citizen or resident test 13 Citizens outside U.S., filing requirements 3 Common law marriage 6 Community property states 8 Cousin 19 Credit, premium tax 5 Custody of child 14 D Death: Of child 14 Of dependent 9, 19 Of spouse 3, 7, 11, 19, 24 Of taxpayer 3, 24 Decedents 6, 24 (See also Death of spouse) Filing requirements 3 Deductions: Personal exemption 11 Standard deduction 23 Dependents: Birth of 19 Born and died within year 23 Child's earnings 3 Death of 19 Earned income 3 Exemption for 11 Filing requirements 3, 4 Married, filing joint return 13, 15 Not allowed to claim dependents 12 Qualifying child 13 Qualifying relative 18 Social security number 23 Standard deduction for 24 Unearned income 3 Dependent taxpayer test 12 Disabled: Child 13 Dependent 19 Divorced parents 14 Divorced taxpayers: Child custody 14 Filing status 6, 7 Joint returns, responsibility for 7 Personal exemption 11 Domestic help, no exemption for 12 Dual-status taxpayers: Exemptions 11 Joint returns not available 7 E Earned income: Defined for purposes of standard deduction 24 Dependent filing requirements (Table 2) 4 Earned income credit: Two persons with same qualifying child 17 Elderly persons: Home for the aged 20 Standard deduction for age 65 or older 24 Equitable relief, Innocent spouse 7 Exemptions 11–23 Dependents 11 Personal (See Personal exemption) F Fair rental value 21 Figures (See Tables and figures) Filing requirements 3–6 Filing status 6–11 Annulled marriages 6 Change to: Joint return after separate returns 8 Separate returns after joint return 8, 9 Determination of 3, 6 Head of household 6, 8 Marital status, determination of 6 Married filing jointly (See Joint returns) Married filing separately (See Married filing separately) Unmarried persons (See Single taxpayers) Food benefits 20 Foreign employment, filing requirements 3 Foreign students 13 Form 1040: Personal exemption 11 Social security numbers 23 Use of 6, 7 Form 1040A: Personal exemption 11 Social security numbers 23 Use of 6, 7 Form 1040EZ: Personal exemption 11 Use of 6 Form 1040X: Change of filing status 8 Itemized deductions, change to standard deduction 25 Standard deduction, change to itemized deductions 25 Form 1095-A 5 Form 1099-B 5 Form 8814, parents' election to report child's interest and dividends 3 Form 8857, innocent spouse relief 7 Form SS-5, social security number request 23 Form W-7, individual taxpayer identification number request 23 Form W-7A, adoption taxpayer identification number request 23 Foster care payments and expenses 15, 20 Foster child 13, 15, 19, 20 Funeral expenses 21 G GI Bill benefits 21 Gross income: Defined: Filing requirements (Table 1) 2 Dependent filing requirements (Table 2) 4 Test 19 Group-term life insurance 5 H Head of household 8–10 Exemption for spouse 11 Filing requirements (Table 1) 2 Health insurance premiums 21 Home: Aged, home for 20 Cost of keeping up 9 Household workers, no exemption for 12 I Income: Gross 19 Tax exempt 20 Individual retirement arrangements (IRAs): Filing requirements (Table 3) 5 Married filing separately 8 Individual taxpayer identification numbers (ITINs) 1, 23 Innocent spouse relief 7 Insurance premiums: Life 21 Medical 21 IRAs (See Individual retirement arrangements (IRAs)) Itemized deductions: Changing from standard to itemized deduction (or vice versa) 25 Choosing to itemize 25 Married filing separately 25 When to itemize 25 ITINs (Individual taxpayer identification numbers) 23 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J Joint returns 6, 7 Dependents on 19 Personal exemption 11 Joint return test 13, 15 K Kidnapped children: Qualifying child 14 Qualifying relative 18 Widow(er) with dependent child 11 L Life insurance premiums 21 Local income taxes, itemized deductions 25 Local law violated 19 Lodging 21 Losses, rental real estate 8 M Marital status, determination of 6 Married dependents, filing joint return 13, 15 Married filing jointly (See Joint returns) Married filing separately 7 Changing method from or to itemized deductions 25 Exemption for spouse 11 Itemized deductions 25 Married taxpayers 6 (See also Joint returns) Age 65 or older spouse, standard deduction 24 Blind spouse, standard deduction 24 Dualstatus alien spouse 7 Filing status 6 Medical insurance premiums 21 Medical savings accounts (MSAs, effect on filing requirements (Table 3) 5 Medicare taxes, not support 21 Member of household or relationship test 19 Mexico, resident of 11, 13, 19 Military (See Armed forces) Missing children, photographs of in IRS publications 2 Multiple support agreement 21 N National of the United States 13 Nonresident aliens 2 Dependents 23 Exemptions 11 Joint return 7 Spouse 8 Taxpayer identification number 23 O Overseas taxpayers 3 P Parent, claiming head of household for 9 Parents, divorced or separated 14 Parents who never married 15 Penalty, failure to file 3 Personal exemption 11 Photographs of missing children in IRS publications 2 Premium tax credit 5 Publications (See Tax help) Puerto Rico, residents of 3 Q Qualifying: (See also Surviving spouse) Child 13 Relative 18 Surviving spouse 10 Widow/widower 10 R Recapture taxes 5 Relationship test 13, 19 Relative, qualifying 18 Remarriage after divorce 6 Rental losses 8 Residency test 14 S Same-sex marriage: Filing status 6 Scholarships 3, 15, 19, 21, 24 Self-employed persons: Filing requirements (Table 3) 5 Gross income 3 Separated parents 14 Separated taxpayers: Filing status 6 Living apart but not legally separated 6 Personal exemption 11 Separate returns (See Married filing separately) Signatures, joint returns 7 Single taxpayers: Filing status 6 Gross income filing requirements (Table 1) 2 How to file and forms 6 Personal exemption 11 Social security and Medicare taxes: Reporting of (Table 3) 5 Support, not included in 21 Social security benefits 20 Social security numbers (SSNs) for dependents 23 Spouse: Deceased 7, 11 Dualstatus alien spouse 7 Exemption for 11 Innocent spouse relief 7 Nonresident alien 8 Signing joint returns 7 Surviving (See Surviving spouse) SSNs (See Social security numbers (SSNs) for dependents) Standard deduction 1, 23–25 Married filing jointly 6 State or local income taxes 25 Stillborn child 14 Students: Defined 13 Foreign 13 Support test: Qualifying child 15 Qualifying relative 20 Surviving spouse: Death of spouse (See Death of spouse) Gross income filing requirements (Table 1) 2 Single filing status 6 Widow(er) with dependent child 10, 11 T Tables and figures 9, 16 (See also Worksheets) Filing requirements: Dependents (Table 2) 4 Gross income levels (Table 1) 2 Other situations requiring filing (Table 3) 5 Standard deduction tables 27 Taxes, not support 21 Tax-exempt income 20 Tax help 27 Tax returns: Amended (See Form 1040X) Filing of (See Filing requirements) Joint returns (See Joint returns) Who must file 1, 3, 5 Temporary absences 14, 19 Tiebreaker rules 17 Tips, reporting of (Table 3) 5 Total support 20 Tuition, benefits under GI Bill 21 U U.S. citizen or resident 13 U.S. citizens filing abroad, filing requirements: Filing requirements 3 U.S. national 13 U.S. possessions, income from 3 Unmarried persons (See Single taxpayers) W Welfare benefits 20 What's New 1 Widow/widower (See Surviving spouse) Worksheets: Exemption phaseout 23 Head of household status and cost of keeping up home 9 Support test 16 Page 30 Publication 501 (2014)