Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 27
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Index
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A
Child support under pre-1985
Disaster loss, standard
Food stamps . . . . . . . . . . . . . . . .
18
agreement . . . . . . . . . . . . . . . .
deduction increased
21
Foreign employment, filing
Abroad, citizens living, filing
by . . . . . . . . . . . . . . . . . . . . . . . . .
23
Child tax credit . . . . . . . . . . . . . .
11
requirements . . . . . . . . . . . . . . .
3
requirements . . . . . . . . . . . . . . .
3
Divorced parents . . . . . . . . . . . .
13
Child, qualifying . . . . . . . . . . . . .
11
Foreign students . . . . . . . . . . . .
11
Absence, temporary . . . . . . 8, 13,
Divorced taxpayers:
17
Children:
Form 1040:
Child custody . . . . . . . . . . . . . .
13
Accounting periods, joint
Adopted child (See Adoption)
Personal exemption . . . . . . . .
10
Filing status . . . . . . . . . . . . . . . 5,
6
returns . . . . . . . . . . . . . . . . . . . . .
6
Adoption (See Adopted child)
Schedule A, itemized deduction
Joint returns, responsibility
limit . . . . . . . . . . . . . . . . . . . . .
25
Additional exemption amount:
Birth of child . . . . . . . . . . . . . 8,
10
for . . . . . . . . . . . . . . . . . . . . . . . .
6
Claiming parent, when child is
Social security numbers . . . .
22
Midwestern disaster . . . . . . . .
10
Personal exemption . . . . . . . .
10
head of household . . . . . . . .
8
Use of . . . . . . . . . . . . . . . . . . . . 6,
7
Adopted child . . . . . . . . . . . 11,
17
Domestic help, no exemption
Custody of . . . . . . . . . . . . . . . . .
13
Form 1040A:
Taxpayer identification
for . . . . . . . . . . . . . . . . . . . . . . . .
11
Death of child . . . . . . . . . . . . 8,
10
number . . . . . . . . . . . . . . . . . .
22
Personal exemption . . . . . . . .
10
Dual-status taxpayers:
Dividends of . . . . . . . . . . . . . . . .
4
Social security numbers . . . .
22
Advance earned income credit,
Exemptions . . . . . . . . . . . . . . . .
10
Filing requirements as
Use of . . . . . . . . . . . . . . . . . . . . 6,
7
effect on filing requirements
Joint returns not available . . . .
6
dependents (Table 2) . . . . . .
4
(Table 3) . . . . . . . . . . . . . . . . . . .
5
Form 1040EZ:
Investment income of child
Personal exemption . . . . . . . .
10
Age:
under age 18 . . . . . . . . . . . . .
4
E
Use of . . . . . . . . . . . . . . . . . . . . . .
6
Filing status
Kidnapped . . . . . . . . . . . . . 13,
16
determination . . . . . . . . . . . . .
3
Form 1040X:
Earned income:
Social security number . . . . .
22
Gross income and filing
Change of filing status . . . . . . .
7
Defined for purposes of
Stillborn . . . . . . . . . . . . . . . . . . .
13
requirements (Table 1) . . . .
3
Itemized deductions, change to
standard deduction . . . . . . .
24
Church employees, filing
Standard deduction for age 65
standard deduction . . . . . . .
25
Dependent filing requirements
requirements (Table 3) . . . . .
5
or older . . . . . . . . . . . . . . . . . .
23
Standard deduction, change to
(Table 2) . . . . . . . . . . . . . . . . .
4
Citizen or resident test . . . . . .
11
Test . . . . . . . . . . . . . . . . . . . . . . .
11
itemized deductions . . . . . .
25
Earned income credit . . . . . . . . .
5
Citizens outside U.S., filing
Aliens:
Form 8814, parents’ election to
Nonresident alien spouse . . . .
8
requirements . . . . . . . . . . . . . . .
3
report child’s interest and
Dual-status (See Dual-status
Two persons with same
Comments on publication . . . .
2
dividends . . . . . . . . . . . . . . . . . .
4
taxpayers)
qualifying child . . . . . . . . . . .
14
Nonresident (See Nonresident
Common law marriage . . . . . . .
5
Form 8857, innocent spouse
Elderly persons:
aliens)
relief . . . . . . . . . . . . . . . . . . . . . . .
6
Community property
Home for the aged . . . . . . . . .
18
Alimony . . . . . . . . . . . . . . . . . . . . .
states . . . . . . . . . . . . . . . . . . . . . .
21
7
Form SS-5, social security
Standard deduction for age 65
number request . . . . . . . . . . .
22
Alternative minimum tax (AMT),
Cousin . . . . . . . . . . . . . . . . . . . . . .
17
or older . . . . . . . . . . . . . . . . . .
23
effect on filing requirements
Form W-7, individual taxpayer
Custody of child . . . . . . . . . . . . .
Equitable relief, Innocent
13
(Table 3) . . . . . . . . . . . . . . . . . . .
5
identification number
spouse . . . . . . . . . . . . . . . . . . . . .
6
request . . . . . . . . . . . . . . . . . . .
22
Amended returns (See also
Exemptions . . . . . . . . . . . . . .
10-22
D
Form 1040X) . . . . . . . . . . . . . 7,
25
Form W-7A, adoption taxpayer
Amount . . . . . . . . . . . . . . . . . . . . .
1
Death:
identification number
Change from itemized to
Deduction for exemptions,
request . . . . . . . . . . . . . . . . . . .
standard deduction (or vice
Of child . . . . . . . . . . . . . . . . . . . .
13
22
determination of (Worksheet
versa) . . . . . . . . . . . . . . . . . . .
25
Of dependent . . . . . . . . . . . . 8,
17
2) . . . . . . . . . . . . . . . . . . . . . . .
21
Foster care payments and
Of spouse . . . . . . . . . . . . 5, 6,
10
Dependents . . . . . . . . . . . . . . . .
11
American citizens abroad . . . .
3
expenses . . . . . . . . . . . . . . . . .
18
Midwestern disaster . . . . . . . . .
1
Decedents (See also Death of
Annulled marriages, filing
Foster child . . . . . . . . . . 11, 17,
18
Midwestern displaced
status . . . . . . . . . . . . . . . . . . . . . .
spouse) . . . . . . . . . . . . . . . . . . . . .
5
5
Free tax services . . . . . . . . . . . .
25
individual . . . . . . . . . . . . . . . .
10
Filing requirements . . . . . . . . . .
3
Armed forces:
Funeral expenses . . . . . . . . . . .
19
Personal (See Personal
Deductions:
Combat zone, signing return for
exemption)
spouse . . . . . . . . . . . . . . . . . . .
6
Personal exemption . . . . . . . .
10
Phaseout . . . . . . . . . . . . . . . . 1,
21
G
Standard deduction . . . . . . . . .
22
Dependency allotments . . . . .
18
Dependent taxpayer test . . . .
GI Bill benefits . . . . . . . . . . . . . .
19
GI Bill benefits . . . . . . . . . . . . .
19
11
Military quarters
Gross income:
Dependents:
F
allotments . . . . . . . . . . . . . . .
18
Defined . . . . . . . . . . . . . . . . . . . . .
3
Birth of . . . . . . . . . . . . . . . . . . . .
17
Fair rental value . . . . . . . . . . . . .
18
Assistance (See Tax help)
Filing requirements (Table
Born and died within
Figures (See Tables and figures)
1) . . . . . . . . . . . . . . . . . . . . . .
3
year . . . . . . . . . . . . . . . . . . . . .
22
ATINs (Adoption taxpayer
Filing requirements . . . . . . . .
3-5
identification
Child’s earnings . . . . . . . . . . . . .
4
Dependent filing requirements
Filing status . . . . . . . . . . . . . . .
5-10
(Table 2) . . . . . . . . . . . . . . . . .
4
numbers) . . . . . . . . . . . . . . . . .
22
Death of . . . . . . . . . . . . . . . . . . .
17
Annulled marriages . . . . . . . . . .
5
Test . . . . . . . . . . . . . . . . . . . . . . .
17
Earned income . . . . . . . . . . . . . .
3
Change to:
Exemption for . . . . . . . . . . . . . .
11
Group-term life insurance . . . .
5
Joint return after separate
B
Filing requirements . . . . . . . . 3,
4
returns . . . . . . . . . . . . . . . . .
7
Birth of child . . . . . . . . . . . . . . . . .
8
Married, filing joint
Separate returns after joint
H
Blind persons, standard
return . . . . . . . . . . . . . . . 11,
14
return . . . . . . . . . . . . . . . . 7,
9
Head of household . . . . . . . . .
deduction . . . . . . . . . . . . . . . . .
23
7-9
Not allowed to claim
Determination of . . . . . . . . . . 3,
5
Exemption for spouse . . . . . .
10
dependents . . . . . . . . . . . . . .
11
Head of household . . . . . . . . 5,
7
Filing requirements (Table
Qualifying child . . . . . . . . . . . . .
11
Marital status, determination
C
1) . . . . . . . . . . . . . . . . . . . . . . . .
3
Qualifying relative . . . . . . . . . .
16
of . . . . . . . . . . . . . . . . . . . . . . . .
5
Canada, resident of . . . . . 10, 11,
Health insurance
Social security number . . . . .
22
Married filing jointly (See Joint
16
premiums . . . . . . . . . . . . . . . . .
19
Standard deduction for . . . . .
24
returns)
Capital expenses . . . . . . . . . . . .
19
Unearned income . . . . . . . . . . .
4
Help (See Tax help)
Married filing separately (See
Child born alive . . . . . . . . . . . . .
13
Disabled:
Home:
Married filing separately)
Child care expenses . . . . . . . . .
19
Child . . . . . . . . . . . . . . . . . . . . . .
13
Unmarried persons (See Single
Aged, home for . . . . . . . . . . . . .
18
Child custody . . . . . . . . . . . . . . .
13
Dependent . . . . . . . . . . . . . . . . .
17
taxpayers)
Cost of keeping up . . . . . . . . . .
8
Publication 501 (2009)
Page 27
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