Publication 501 - Exemptions, Standard Deduction, And Filing Information

continue to keep up the home during the ab-

1. The year there is a determination that the

This filing status entitles you to use joint

sence.

child is dead, or

return tax rates and the highest standard deduc-

tion amount (if you do not itemize deductions).

Kidnapped child. You may be eligible to file

2. The year the child would have reached

This status does not entitle you to file a joint

age 18.

as head of household even if the child who is

return.

your qualifying person has been kidnapped. You

How to file. If you file as a qualifying widow(er)

can claim head of household filing status if all

Qualifying Widow(er)

the following statements are true.

with dependent child, you can use either Form

With Dependent Child

1040A or Form 1040. Indicate your filing status

1. The child must be presumed by law en-

by checking the box on line 5 of either form. Use

If your spouse died in 2009, you can use married

forcement authorities to have been kid-

the Married filing jointly column of the Tax Table

filing jointly as your filing status for 2009 if you

napped by someone who is not a member

or Section B of the Tax Computation Worksheet

otherwise qualify to use that status. The year of

of your family or the child’s family.

to figure your tax.

death is the last year for which you can file jointly

2. In the year of the kidnapping, the child

with your deceased spouse. See

Married Filing

Eligibility rules. You are eligible to file your

lived with you for more than half the part of

Jointly, earlier.

2009 return as a qualifying widow(er) with de-

the year before the kidnapping.

You may be eligible to use qualifying

pendent child if you meet all the following tests.

widow(er) with dependent child as your filing

•

3. You would have qualified for head of

You were entitled to file a joint return with

status for 2 years following the year your spouse

household filing status if the child had not

your spouse for the year your spouse

died. For example, if your spouse died in 2008

been kidnapped.

died. It does not matter whether you actu-

and you have not remarried, you may be able to

ally filed a joint return.

This treatment applies for all years until the

use this filing status for 2009 and 2010. The

•

child is returned. However, the last year this

rules for using this filing status are explained in

Your spouse died in 2007 or 2008 and you

treatment can apply is the earlier of:

detail here.

did not remarry before the end of 2009.

Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?

Caution. See the text of this publication for the other requirements you must meet to claim head of household filing status.

IF the person is your . . .

AND . . .

THEN that person is . . .

qualifying child (such as a son,

he or she is single

a qualifying person, whether or not you

daughter, or grandchild who lived

can claim an exemption for the person.

with you more than half the year

he or she is married and you can claim an

a qualifying person.

and meets certain other tests)

exemption for him or her

he or she is married and you cannot claim an

not a qualifying person.

exemption for him or her

qualifying relative

who is your

you can claim an exemption for him or her

a qualifying person.

father or mother

you cannot claim an exemption for him or her

not a qualifying person.

qualifying relative

other than your

he or she lived with you more than half the year,

a qualifying person.

father or mother (such as a

and he or she is related to you in one of the

grandparent, brother, or sister who

ways listed under

Relatives who do not have to

meets certain tests).

live with you

on page 17, and you can claim an

exemption for him or her

he or she did not live with you more than half the

not a qualifying person.

year

he or she is not related to you in one of the ways

not a qualifying person

listed under

Relatives who do not have to live

with you

on page 17 and is your qualifying

relative only because he or she lived with you all

year as a member of your household

you cannot claim an exemption for him or her

not a qualifying person.

A person cannot qualify more than one taxpayer to use the head of household filing status for the year.

The term “qualifying child” is defined under

Exemptions for

Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for

head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described

under

Children of divorced or separated parents or parents who live apart

under Qualifying Child, later. If you are the custodial parent and those

rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom

you can claim an exemption.

This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone

else’s return.

The term “qualifying relative” is defined under

Exemptions for

Dependents, later.

If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. See

Multiple

Support

Agreement.

See

Special rule for parent

for an additional requirement.

Publication 501 (2009)

Page 9

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 9

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