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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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