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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)