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Medical savings accounts (MSAs, effect on filing requirements (Table 3) 5 Medicare taxes, not support 21 Member of household or relationship test 18 Mexico, resident of 12, 18 Military (See Armed forces) Missing children, photographs of in IRS publications 1 Multiple support agreement 21 N National of the United States 12 Nonresident aliens 2 Dependents 22 Joint return 7 Spouse 8 Taxpayer identification number 22 P Parent, claiming head of household for 9 Parents who never married 14 Parents, divorced or separated 13 Penalty, failure to file 3 Photographs of missing children in IRS publications 1 Premium tax credit 5 Publications (See Tax help) Puerto Rico, residents of 3 Q Qualifying: Child 12 Relative 17 Surviving spouse 9 R Recapture taxes 5 Relationship test 12, 18 Relative, qualifying 17 Remarriage after divorce 6 Rental losses 7 Residency test 13 S Scholarships 3, 14, 19, 21, 23 Self-employed persons: Filing requirements (Table 3) 5 Gross income 3 Separate returns (See Married filing separately) Separated parents 13 Separated taxpayers: Filing status 6 Living apart but not legally separated 6 Signatures, joint returns 6 Single taxpayers: Filing status 5, 6 Gross income filing requirements (Table 1) 2 Social security and Medicare taxes: Reporting of (Table 3) 5 Support, not included in 21 Social security benefits 19 Social security numbers (SSNs) for dependents 22 Spouse: Deceased 6 Dual-status alien spouse 7 Innocent spouse relief 6 Nonresident alien 8 Signing joint returns 6 Surviving (See Surviving spouse) SSNs (See Social security numbers (SSNs) for dependents) Standard deduction 1, 22-24 Married filing jointly 6 State or local income taxes 24 Stillborn child 13 Students: Defined 12 Foreign 12 Support test: Qualifying child 14 Qualifying relative 19 Surviving spouse: Death of spouse (See Death of spouse) Gross income filing requirements (Table 1) 2 Qualifying Surviving Spouse 9 Single filing status 6 T Tables and figures 8, 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 26 Tax help 26 Tax returns: Amended (See Form 1040-X) Filing of (See Filing requirements) Joint returns (See Joint returns) Who must file 1-3, 5 Tax-exempt income 19 Taxes, not support 21 Temporary absences 13, 18 Tiebreaker rules 15 Tips, reporting of (Table 3) 5 Total support 20 Tuition, benefits under GI Bill 21 U U.S. citizen or resident 12 U.S. citizens filing abroad, filing requirements: Filing requirements 3 U.S. national 12 U.S. possessions, income from 3 Unmarried persons (See Single taxpayers) W Welfare benefits 19 What's New 1 Worksheets: Head of household status and cost of keeping up home 8 Support test 16 Page 30 Publication 501 (2022)