Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 28
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28R
Household workers, no
Married taxpayers (See also
Gross income filing
exemption for . . . . . . . . . . . . .
11
Joint returns) . . . . . . . . . . . . . . . .
6
requirements (Table 1) . . . .
3
Real estate taxes, standard
Age 65 or older spouse,
Single filing status . . . . . . . . . . .
6
deduction increased
standard deduction . . . . . . .
23
Widow(er) with dependent
by . . . . . . . . . . . . . . . . . . . . . . . . .
23
I
Blind spouse, standard
child . . . . . . . . . . . . . . . . . . . 9,
10
Recapture taxes . . . . . . . . . . . . . .
5
Income:
deduction . . . . . . . . . . . . . . . .
23
Relationship test . . . . . . . . 11,
16
Gross . . . . . . . . . . . . . . . . . . . . .
17
Dual-status alien spouse . . . . .
6
T
Relative, qualifying . . . . . . . . . .
16
Tax exempt . . . . . . . . . . . . . . . .
18
Filing status . . . . . . . . . . . . . . . . .
5
Tables and figures (See also
Remarriage after divorce . . . . .
5
Individual retirement
Medical insurance
Worksheets) . . . . . . . . . . . . . . .
21
arrangements (IRAs):
Rental losses . . . . . . . . . . . . . . . . .
7
premiums . . . . . . . . . . . . . . . . .
19
Filing requirements:
Filing requirements (Table
Residency test . . . . . . . . . . . . . .
13
Medical savings accounts
Dependents (Table 2) . . . . .
4
3) . . . . . . . . . . . . . . . . . . . . . . . .
5
(MSAs, effect on filing
Gross income levels (Table
Married filing separately . . . . .
7
S
requirements (Table 3) . . . . .
5
1) . . . . . . . . . . . . . . . . . . . . . .
3
Individual taxpayer
Medicare taxes, not
Sales taxes, standard deduction
Other situations requiring
identification numbers
support . . . . . . . . . . . . . . . . . . .
19
increased by . . . . . . . . . . . . . .
23
filing (Table 3) . . . . . . . . . .
5
(ITINs) . . . . . . . . . . . . . . . . . . . 2,
22
Member of household or
Scholarships . . . . . . 3, 14, 17, 19,
Tax help . . . . . . . . . . . . . . . . . . . . .
25
Innocent spouse relief . . . . . . . .
6
relationship test . . . . . . . . . . .
16
24
Tax returns:
Insurance premiums:
Mexico, resident of . . . . . . 10, 11,
Self-employed persons:
Amended (See Form 1040X)
Life . . . . . . . . . . . . . . . . . . . . . . . .
19
16
Filing requirements (Table
Filing of (See Filing
Medical . . . . . . . . . . . . . . . . . . . .
19
3) . . . . . . . . . . . . . . . . . . . . . . . .
5
Midwestern disaster . . . . . . 8, 10,
requirements)
IRAs (See Individual retirement
Gross income . . . . . . . . . . . . . . .
3
12,
19
Joint returns (See Joint returns)
arrangements (IRAs))
Separate returns (See Married
Military (See Armed forces)
Who must file . . . . . . . . . . 1, 3,
4
Itemized deductions:
filing separately)
Missing children, photographs
Taxes, not support . . . . . . . . . .
19
Changing from standard to
Separated parents . . . . . . . . . . .
13
of in IRS publications . . . . . .
2
Tax-exempt income . . . . . . . . .
18
itemized deduction (or vice
Separated taxpayers:
More information (See Tax help)
Taxpayer Advocate . . . . . . . . . .
25
versa) . . . . . . . . . . . . . . . . . . .
25
Filing status . . . . . . . . . . . . . . . . .
5
Multiple support
Temporary absences . . . . 13,
Choosing to itemize . . . . . . . .
25
17
Living apart but not legally
agreement . . . . . . . . . . . . . . . .
19
Limits on . . . . . . . . . . . . . . . . . 2,
25
Tiebreaker rules . . . . . . . . . . . . .
14
separated . . . . . . . . . . . . . . . . .
5
Married filing separately . . . .
25
Tips, reporting of (Table
Personal exemption . . . . . . . .
10
When to itemize . . . . . . . . . . . .
25
N
3) . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Signatures, joint returns . . . . . .
6
ITINs (Individual taxpayer
Total support . . . . . . . . . . . . . . . .
18
National of the United
Single taxpayers:
identification
States . . . . . . . . . . . . . . . . . . . . .
TTY/TDD information . . . . . . . .
11
25
Filing status . . . . . . . . . . . . . . . 5,
6
numbers) . . . . . . . . . . . . . . . . .
22
Nonresident aliens . . . . . . . . . . .
2
Tuition, benefits under GI
Gross income filing
Bill . . . . . . . . . . . . . . . . . . . . . . . .
Dependents . . . . . . . . . . . . . . . .
22
19
requirements (Table 1) . . . .
3
J
Earned income credit . . . . . . . .
8
How to file and forms . . . . . . . .
6
Exemptions . . . . . . . . . . . . . . . .
10
Joint return test . . . . . . . . . 11,
14
U
Personal exemption . . . . . . . .
10
Joint return . . . . . . . . . . . . . . . . .
6
Joint returns . . . . . . . . . . . . . . . . .
6
Social security and Medicare
U.S. citizen or resident . . . . . .
11
Spouse . . . . . . . . . . . . . . . . . . . . .
8
Dependents on . . . . . . . . . . . . .
17
taxes:
U.S. citizens filing abroad, filing
Taxpayer identification
Personal exemption . . . . . . . .
10
Reporting of (Table 3) . . . . . . .
5
requirements:
number . . . . . . . . . . . . . . . . . .
22
Support, not included in . . . . .
19
Filing requirements . . . . . . . . . .
3
K
Social security benefits . . . . .
18
U.S. national . . . . . . . . . . . . . . . .
11
O
Social security numbers (SSNs)
Kidnapped children:
U.S. possessions, income
Overseas taxpayers . . . . . . . . . .
3
for dependents . . . . . . . . . . . .
22
Qualifying child . . . . . . . . . . . . .
13
from . . . . . . . . . . . . . . . . . . . . . . .
3
Qualifying relative . . . . . . . . . .
16
Spouse (See also Joint
Unmarried persons (See Single
P
Widow(er) with dependent
returns) . . . . . . . . . . . . . . . . . . . . .
6
taxpayers)
child . . . . . . . . . . . . . . . . . . . . .
10
Deceased . . . . . . . . . . . . . . . . 6,
10
Parent, claiming head of
Dual-status alien spouse . . . . .
6
household for . . . . . . . . . . . . . .
8
W
Exemption for . . . . . . . . . . . . . .
10
L
Parents who never
Welfare benefits . . . . . . . . . . . . .
18
Innocent spouse relief . . . . . . .
6
married . . . . . . . . . . . . . . . . . . .
14
Life insurance premiums . . . .
19
What’s New for 2009:
Nonresident alien . . . . . . . . . . .
8
Parents, divorced or
Limit on itemized
Exemption amount . . . . . . . . . .
1
Signing joint returns . . . . . . . . .
6
separated . . . . . . . . . . . . . . . . .
13
deductions . . . . . . . . . . . . . . . .
25
Exemption phaseout . . . . . . . . .
1
Surviving (See Surviving
Penalty, failure to file . . . . . . . . .
3
Local income taxes, itemized
Limit on itemized
spouse)
deductions . . . . . . . . . . . . . . . .
Personal exemption . . . . . . . . .
10
25
deduction . . . . . . . . . . . . . . . . .
2
SSNs (See Social security
Phaseout . . . . . . . . . . . . . . . . 1,
21
Local law violated . . . . . . . . . . .
Midwestern disaster . . . . . . . . .
1
17
numbers (SSNs) for
Phaseout of exemptions . . . . . .
1
Qualifying child definition . . . .
2
Lodging . . . . . . . . . . . . . . . . . . . . .
18
dependents)
Standard deduction . . . . . . . . . .
1
Photographs of missing
Losses, rental real estate . . . . .
7
Standard deduction . . . . 1,
22-25
Who must file . . . . . . . . . . . . . . .
1
children in IRS
Married filing jointly . . . . . . . . . .
6
publications . . . . . . . . . . . . . . . .
2
Widow/widower (See Surviving
M
State or local income
spouse)
Publications (See Tax help)
taxes . . . . . . . . . . . . . . . . . . . . . .
25
Marital status, determination
Worksheets:
Puerto Rico, residents of . . . . .
3
Stillborn child . . . . . . . . . . . . . . .
13
of . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Deduction for exemptions,
Students:
Married dependents, filing joint
determination of . . . . . . . . . .
21
Q
Defined . . . . . . . . . . . . . . . . . . . .
12
return . . . . . . . . . . . . . . . . . 11,
14
Head of household status and
Foreign . . . . . . . . . . . . . . . . . . . .
11
Qualifying: (See also Surviving
Married filing jointly (See Joint
cost of keeping up
Suggestions for
spouse)
returns)
home . . . . . . . . . . . . . . . . . . . . .
8
publication . . . . . . . . . . . . . . . . .
2
Child . . . . . . . . . . . . . . . . . . . . . .
11
Married filing separately . . . . . .
6
Support test . . . . . . . . . . . . . . . .
21
Relative . . . . . . . . . . . . . . . . . . .
16
Support test:
Changing method from or to
Surviving spouse . . . . . . . . . . . .
9
Qualifying child . . . . . . . . . . . . .
14
itemized deductions . . . . . .
25
Widow/widower . . . . . . . . . . . . .
9
Qualifying relative . . . . . . . . . .
17
Exemption for spouse . . . . . .
10
Surviving spouse:
Itemized deductions . . . . . . . .
25
Death of spouse (See Death of
spouse)
Page 28
Publication 501 (2009)
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