Publication 501 - Exemptions, Standard Deduction, And Filing Information

Joint Return After

Unless you are required to file sepa-

equivalent railroad retirement benefits

Separate Returns

rately, you should figure your tax both

TIP

you received, and

ways (on a joint return and on separate

c. You cannot roll over amounts from an

You can change your filing status by filing an

returns). This way you can make sure you are

eligible retirement plan (other than a

amended return using Form 1040X.

using the filing status that results in the lowest

Roth IRA or designated Roth account)

If you or your spouse (or both of you) file a

combined tax. However, you will generally pay

into a Roth IRA.

separate return, you generally can change to a

more combined tax on separate returns than

joint return any time within 3 years from the due

you would on a joint return for the reasons listed

9. The following credits and deductions are

date of the separate return or returns. This does

under

Special

Rules, later.

reduced at income levels that are half of

not include any extensions. A separate return

includes a return filed by you or your spouse

those for a joint return:

How to file. If you file a separate return, you

claiming married filing separately, single, or

generally report only your own income, exemp-

a. The child tax credit,

head of household filing status.

tions, credits, and deductions on your individual

b. The retirement savings contributions

return. You can claim an exemption for your

credit,

spouse if your spouse had no gross income and

Separate Returns

was not the dependent of another person. How-

After Joint Return

c. Itemized deductions, and

ever, if your spouse had any gross income or

d. The deduction for personal exemptions.

was the dependent of someone else, you cannot

Once you file a joint return, you cannot choose

claim an exemption for him or her on your sepa-

to file separate returns for that year after the due

10. Your capital loss deduction limit is $1,500

rate return.

date of the return.

(instead of $3,000 if you filed a joint re-

If you file as married filing separately, you

turn).

Exception. A personal representative for a

can use Form 1040A or Form 1040. Select this

decedent can change from a joint return elected

filing status by checking the box on line 3 of

11. If your spouse itemizes deductions, you

by the surviving spouse to a separate return for

either form. You also must enter your spouse’s

cannot claim the standard deduction. If you

the decedent. The personal representative has

full name in the space provided and must enter

can claim the standard deduction, your ba-

1 year from the due date (including extensions)

your spouse’s SSN or ITIN in the space provided

sic standard deduction is half the amount

of the return to make the change. See Publica-

unless your spouse does not have and is not

allowed on a joint return.

tion 559 for more information on filing income tax

required to have an SSN or ITIN. Use the Mar-

returns for a decedent.

12. Your first-time homebuyer credit is limited

ried filing separately column of the Tax Table or

Section C of the Tax Computation Worksheet to

to $4,000 (instead of $8,000 if you filed a

Head of Household

figure your tax.

joint return). If the special rule for long-time

residents of the same main home applies,

You may be able to file as head of household if

the credit is limited to $3,250 (instead of

Special Rules

you meet all the following requirements.

$6,500 if you filed a joint return).

1. You are unmarried or “considered unmar-

If you choose married filing separately as your

ried” on the last day of the year.

filing status, the following special rules apply.

Individual retirement arrangements (IRAs).

Because of these special rules, you will usually

2. You paid more than half the cost of keep-

You may not be able to deduct all or part of your

pay more tax on a separate return than if you

ing up a home for the year.

contributions to a traditional IRA if you or your

used another filing status that you qualify for.

spouse was covered by an employee retirement

3. A “qualifying person” lived with you in the

1. Your tax rate generally will be higher than

plan at work during the year. Your deduction is

home for more than half the year (except

it would be on a joint return.

reduced or eliminated if your income is more

for temporary absences, such as school).

However, if the “qualifying person” is your

than a certain amount. This amount is much

2. Your exemption amount for figuring the al-

dependent parent, he or she does not

lower for married individuals who file separately

ternative minimum tax will be half that al-

have to live with you. See

Special rule for

and lived together at any time during the year.

lowed to a joint return filer.

parent, later, under Qualifying Person.

For more information, see How Much Can You

3. You cannot take the credit for child and

Deduct? in chapter 1 of Publication 590, Individ-

dependent care expenses in most cases,

If you qualify to file as head of house-

ual Retirement Arrangements (IRAs).

and the amount that you can exclude from

hold, your tax rate usually will be lower

TIP

income under an employer’s dependent

than the rates for single or married fil-

Rental activity losses. If you actively partici-

care assistance program is limited to

ing separately. You will also receive a higher

$2,500 (instead of $5,000 if you filed a joint

pated in a passive rental real estate activity that

standard deduction than if you file as single or

return).

married filing separately.

produced a loss, you generally can deduct the

loss from your nonpassive income up to

4. You cannot take the earned income credit.

$25,000. This is called a special allowance.

How to file. If you file as head of household,

5. You cannot take the exclusion or credit for

However, married persons filing separate re-

you can use either Form 1040A or Form 1040.

adoption expenses in most cases.

Indicate your choice of this filing status by

turns who lived together at any time during the

checking the box on line 4 of either form. Use the

year cannot claim this special allowance. Mar-

6. You cannot take the education credits (the

Head of a household column of the Tax Table or

Hope credit, American opportunity credit,

ried persons filing separate returns who lived

Section D of the Tax Computation Worksheet to

and lifetime learning credit), the deduction

apart at all times during the year are each al-

figure your tax.

for student loan interest, or the tuition and

lowed a $12,500 maximum special allowance

fees deduction.

for losses from passive real estate activities.

See Rental Activities in Publication 925, Passive

7. You cannot exclude any interest income

Considered Unmarried

Activity and At-Risk Rules.

from qualified U.S. savings bonds that you

used for higher education expenses.

To qualify for head of household status, you

must be either unmarried or considered unmar-

Community property states. If you live in Ari-

8. If you lived with your spouse at any time

ried on the last day of the year. You are consid-

zona, California, Idaho, Louisiana, Nevada,

during the tax year:

ered unmarried on the last day of the tax year if

New Mexico, Texas, Washington, or Wisconsin

you meet all the following tests.

a. You cannot claim the credit for the eld-

and file separately, your income may be consid-

erly or the disabled.

ered separate income or community income for

1. You file a separate return (defined earlier

income tax purposes. See Publication 555,

b. You will have to include in income more

under

Joint Return After Separate Re-

(up to 85%) of any social security or

Community Property.

turns).

Publication 501 (2009)

Page 7

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 7

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