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A Abroad, citizens living, filing requirements 3 Absence, temporary 9, 13, 18 Accounting periods, joint returns 6 Adopted child 12, 19 Taxpayer identification number 22 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 23 Test 12 Aliens: Dual-status (See Dual-status taxpayers) Nonresident (See Nonresident aliens) Alimony 22 Alternative minimum tax (AMT), effect on filing requirements (Table 3) 5 Amended returns 8, 24 (See also Form 1040-X) Change from itemized to standard deduction (or vice versa) 24 American citizens abroad 3 Annulled marriages, filing status 6 Armed forces: Combat zone, signing return for spouse 7 Dependency allotments 19 GI Bill benefits 21 Military quarters allotments 19 Assistance (See Tax help) ATINs (Adoption taxpayer identification numbers) 22 B Birth of child 9 Blind persons, standard deduction 23 C Canada, resident of 12, 18 Capital expenses 20 Child born alive 13 Child care expenses 21 Child custody 13 Child support under pre-1985 agreement 22 Child tax credit 11 Child, qualifying 12 Children: Adopted child (See Adoption) Adoption (See Adopted child) Birth of child 9, 10 Claiming parent, when child is head of household 9 Custody of 13 Death of child 9, 10 Dividends of 3 Filing requirements as dependents (Table 2) 4 Investment income of child under age 18 3, 4 Kidnapped 13, 18 Social security number 22 Stillborn 13 Church employees, filing requirements (Table 3) 5 Citizen or resident test 12 Citizens outside U.S., filing requirements 3 Common law marriage 6 Community property states 8 Cousin 19 Credit, premium tax 5 Custody of child 13 D Death: Of child 13 Of dependent 9, 18 Of spouse 3, 6, 18, 23 Of taxpayer 3, 23 Decedents 6, 23 (See also Death of spouse) Filing requirements 3 Deductions: Standard deduction 22 Dependent taxpayer test 11 Dependents 11 Birth of 18 Born and died within year 22 Child's earnings 3 Death of 18 Earned income 3 Filing requirements 3, 4 Married, filing joint return 12, 15 Not allowed to claim dependents 11 Qualifying child 12 Qualifying relative 17 Social security number 22 Standard deduction for 23 Unearned income 3 Disabled: Child 13 Dependent 19 Divorced parents 13 Divorced taxpayers: Child custody 13 Filing status 5, 6 Joint returns, responsibility for 6 Domestic help 11 Dual-status taxpayers: Joint returns not available 7 E Earned income: Defined for purposes of standard deduction 23 Dependent filing requirements (Table 2) 4 Earned income credit: Two persons with same qualifying child 15 Elderly persons: Home for the aged 20 Standard deduction for age 65 or older 23 Equitable relief, Innocent spouse 6 F Fair rental value 20 Figures (See Tables and figures) Filing requirements 2-5 Filing status 5-10 Annulled marriages 6 Change to: Joint return after separate returns 8 Separate returns after joint return 8, 9 Determination of 3, 5 Head of household 6, 8 Marital status, determination of 5 Married filing jointly (See Joint returns) Married filing separately (See Married filing separately) Unmarried persons (See Single taxpayers) Food benefits 19 Foreign employment, filing requirements 3 Foreign students 12 Form 1040 or 1040-SR: Social security numbers 22 Use of 7 Form 1040-X: Change of filing status 8 Itemized deductions, change to standard deduction 24 Standard deduction, change to itemized deductions 24 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 6 Form SS-5, social security number request 22 Form W-7, individual taxpayer identification number request 22 Form W-7A, adoption taxpayer identification number request 22 Foster care payments and expenses 14, 20 Foster child 12, 14, 18, 20 Funeral expenses 21 G GI Bill benefits 21 Gross income: Defined 3 Filing requirements (Table 1) 2 Dependent filing requirements (Table 2) 4 Test 19 Group-term life insurance 5 H Head of household 8, 9 Filing requirements (Table 1) 2 Health insurance premiums 20 Home: Aged, home for 20 Cost of keeping up 8 Household workers 11 I Income: Gross 19 Tax exempt 19 Individual retirement arrangements (IRAs): Filing requirements (Table 3) 5 Married filing separately 7 Individual taxpayer identification numbers (ITINs) 1, 22 Innocent spouse relief 6 Insurance premiums: Life 21 Medical 20 IRAs (See Individual retirement arrangements (IRAs)) Itemized deductions: Changing from standard to itemized deduction (or vice versa) 24 Choosing to itemize 24 Married filing separately 24 When to itemize 24 ITINs (Individual taxpayer identification numbers) 22 J Joint return test 12, 15 Joint returns 6, 7 Dependents on 18 K Kidnapped children 10 Qualifying child 13 Qualifying relative 18 L Life insurance premiums 21 Local income taxes, itemized deductions 24 Local law violated 19 Lodging 20 Losses, rental real estate 7 M Marital status, determination of 5 Married dependents, filing joint return 12, 15 Married filing jointly (See Joint returns) Married filing separately 7 Changing method from or to itemized deductions 24 Itemized deductions 24 Married taxpayers 6 (See also Joint returns) Age 65 or older spouse, standard deduction 23 Blind spouse, standard deduction 23 Dual-status alien spouse 7 Filing status 6 Medical insurance premiums 20 Publication 501 (2022) Page 29