Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 14

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2017 Form 1040—Lines 1 Through 4
to the fund. If you check a box, your tax
turn. They can file a joint return even if
doesn't have and isn't required to have
or refund won't change.
only one had income or if they didn't
an SSN or ITIN, enter “NRA.”
live together all year. However, both
You may be able to file as head
persons must sign the return. Once you
of household if you had a child
TIP
Filing Status
file a joint return, you can't choose to
living with you and you lived
file separate returns for that year after
apart from your spouse during the last 6
the due date of the return.
Check only the filing status that applies
months of 2017. See Married persons
Joint and several tax liability. If you
to you. The ones that will usually give
who live apart.
file a joint return, both you and your
you the lowest tax are listed last.
spouse are generally responsible for the
Married filing separately.
Line 4
tax and interest or penalties due on the
Single.
return. This means that if one spouse
Head of household.
Head of Household
doesn't pay the tax due, the other may
Married filing jointly.
have to. Or, if one spouse doesn't report
This filing status is for unmarried indi-
Qualifying widow(er).
the correct tax, both spouses may be re-
For information about marital status, see
viduals who provide a home for certain
sponsible for any additional taxes as-
other persons. You are considered un-
Pub. 501.
sessed by the IRS. You may want to file
married for this purpose if any of the
More than one filing status can
separately if:
following applies.
apply to you. You can choose
TIP
You believe your spouse isn't re-
You were legally separated accord-
the one that will give you the
porting all of his or her income, or
ing to your state law under a decree of
lowest tax.
You don’t want to be responsible
divorce or separate maintenance at the
for any taxes due if your spouse doesn't
end of 2017. But if, at the end of 2017,
Line 1
have enough tax withheld or doesn't pay
your divorce wasn't final (an interlocuto-
enough estimated tax.
ry decree), you are considered married.
Single
See the instructions for line 3. Also see
You are married but lived apart
Innocent Spouse Relief under General
from your spouse for the last 6 months
You can check the box on line 1 if any
Information, later.
of 2017 and you meet the other rules un-
of the following was true on December
der Married persons who live apart.
31, 2017.
Nonresident aliens and dual-status ali-
You are married to a nonresident
You were never married.
ens. Generally, a married couple can't
alien at any time during the year and you
You were legally separated accord-
file a joint return if either spouse is a
don’t choose to treat him or her as a res-
ing to your state law under a decree of
nonresident alien at any time during the
ident alien.
divorce or separate maintenance. But if,
year. However, if you were a nonresi-
Check the box on line 4 only if you are
at the end of 2017, your divorce wasn't
dent alien or a dual-status alien and were
unmarried (or considered unmarried)
final (an interlocutory decree), you are
married to a U.S. citizen or resident ali-
and either Test 1 or Test 2 applies.
considered married and can't check the
en at the end of 2017, you can elect to
Test 1. You paid over half the cost of
box on line 1.
be treated as a resident alien and file a
keeping up a home that was the main
You were widowed before January
joint return. See Pub. 519 for details.
home for all of 2017 of your parent
1, 2017, and didn't remarry before the
whom you can claim as a dependent on
Line 3
end of 2017. But if you have a child,
line 6c, except under a multiple support
you may be able to use the qualifying
Married Filing Separately
agreement (see the line 6c instructions).
widow(er) filing status. See the instruc-
Your parent didn't have to live with you.
tions for line 5.
If you are married and file a separate re-
Test 2. You paid over half the cost of
Line 2
turn, you generally report only your own
keeping up a home in which you lived
income, exemptions, deductions, and
and in which one of the following also
Married Filing Jointly
credits. Generally, you are responsible
lived for more than half of the year (if
only for the tax on your own income.
half or less, see Exception to time lived
You can check the box on line 2 if any
Different rules apply to people in com-
with you).
of the following apply.
munity property states; see Pub. 555.
You were married at the end of
1. Any person whom you can claim
2017, even if you didn't live with your
However, you usually will pay more
as a dependent on line 6c. But don’t in-
tax than if you use another filing status
spouse at the end of 2017.
clude:
for which you qualify. Also, if you file a
Your spouse died in 2017 and you
a. Your child whom you claim as
didn't remarry in 2017.
separate return, you can't take the stu-
your dependent because of the rule for
dent loan interest deduction, the educa-
You were married at the end of
Children of divorced or separated pa-
tion credits, or the earned income credit.
2017, and your spouse died in 2018 be-
rents in the line 6c instructions,
fore filing a 2017 return.
You also can't take the standard deduc-
b. Any person who is your depend-
tion if your spouse itemizes deductions.
ent only because he or she lived with
A married couple filing jointly report
you for all of 2017, or
their combined income and deduct their
Be sure to enter your spouse's SSN or
combined allowable expenses on one re-
ITIN on Form 1040. If your spouse
-14-
Need more information or forms? Visit IRS.gov.

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