2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
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Line 2<br />
December 31, <strong>2004</strong>, you were unmarried or<br />
legally separated (according to your state<br />
law) under a decree of divorce or separate<br />
<strong>Form</strong> <strong>1040</strong>—Lines 2 Through 5<br />
ter child <strong>for</strong> more than half of <strong>2004</strong> (if half<br />
or less, see the Exception below).<br />
• You claim this child as your depen-<br />
Married Filing Jointly<br />
maintenance and either 1 or 2 below ap- dent or the child’s other parent claims him<br />
You can check the box on line 2 if any of plies to you. or her under the rules <strong>for</strong> Children Who Did<br />
the following apply.<br />
1. You paid over half the cost of keeping Not Live With You Due to Divorce or Sep-<br />
• You were married as of<br />
up a home that was the main home <strong>for</strong> all of aration on page 18. If this child is not your<br />
December 31, <strong>2004</strong>, even if you did not live <strong>2004</strong> of your parent whom you can claim as dependent, be sure to enter the child’s name<br />
with your spouse at the end of <strong>2004</strong>. a dependent. Your parent did not have to on line 4. If you do not enter the name, it<br />
• Your spouse died in <strong>2004</strong> and you did live with you in your home.<br />
will take us longer to process your return.<br />
not remarry in <strong>2004</strong>.<br />
2. You paid over half the cost of keeping<br />
Keeping up a home.<br />
• You were married as of December 31,<br />
To find out what is<br />
up a home in which you lived and in which<br />
<strong>2004</strong>, and your spouse died in 2005 be<strong>for</strong>e<br />
included in the cost of keeping up a home,<br />
one of the following also lived <strong>for</strong> more<br />
filing a <strong>2004</strong> return.<br />
see Pub. 501.<br />
than half of the year (if half or less, see the<br />
A husband and wife can file a joint re- Exception on this page).<br />
If you used payments you received<br />
turn even if only one had income or if they a. Your unmarried child, adopted child, under Temporary Assistance <strong>for</strong> Needy<br />
did not live together all year. However, grandchild, great-grandchild, etc., or Families (TANF) or other public assistance<br />
both persons must sign the return. If you stepchild. It does not matter what age the programs to pay part of the cost of keeping<br />
file a joint return <strong>for</strong> <strong>2004</strong>, you cannot, after child was. This child does not have to be up your home, you cannot count them as<br />
the due date <strong>for</strong> filing that return, amend it your dependent. If the child is not your money you paid. However, you must in-<br />
to file as married filing separately.<br />
dependent, enter the child’s name in the clude them in the total cost of keeping up<br />
Joint and several tax liability. If you file a space provided on line 4. If you do not your home to figure if you paid over half of<br />
joint return, both you and your spouse are enter the name, it will take us longer to the cost.<br />
generally responsible <strong>for</strong> the tax and any process your return.<br />
interest or penalties due on the return. This b. Your married child, adopted child,<br />
Dependent. To find out if someone is your<br />
means that if one spouse does not pay the grandchild, great-grandchild, etc., or<br />
dependent, see the instructions <strong>for</strong> line 6c<br />
tax due, the other may have to. However, stepchild. This child must be your depensee<br />
Innocent Spouse Relief on page 57. dent. But if your married child’s other par-<br />
on page 18.<br />
ent claims him or her as a dependent under<br />
Exception. You can count temporary ab-<br />
Nonresident aliens and dual-status aliens.<br />
the rules <strong>for</strong> Children Who Did Not Live<br />
sences <strong>for</strong> special circumstances, such as<br />
You may be able to file a joint return. See<br />
With You Due to Divorce or Separation on<br />
<strong>for</strong> school, vacation, medical care, or mili-<br />
Pub. 519 <strong>for</strong> details.<br />
page 18, this child does not have to be your<br />
tary service, as time lived in the home. If<br />
dependent. In this case, enter the child’s<br />
the person <strong>for</strong> whom you kept up a home<br />
name on line 4. If you do not enter the<br />
was born or died in <strong>2004</strong>, you may still file<br />
Line 3<br />
name, it will take us longer to process your<br />
as head of household as long as the home<br />
was that person’s main home <strong>for</strong> the part of<br />
return.<br />
Married Filing Separately<br />
the year he or she was alive.<br />
c. Your foster child, who must be your<br />
If you are married and file a separate return, dependent.<br />
you will usually pay more tax than if you d. Any other relative you can claim as a<br />
use another filing status that you qualify dependent. For the definition of a relative, Line 5<br />
<strong>for</strong>. Also, if you file a separate return, you<br />
cannot take the student loan interest deduction,<br />
see Pub. 501.<br />
Qualifying Widow(er) With<br />
the tuition and fees deduction, the ed-<br />
Dependent<br />
Child<br />
ucation credits, or the earned income credit.<br />
You cannot file as head of<br />
You also cannot take the standard deducjoint<br />
return tax rates <strong>for</strong> <strong>2004</strong> if all of the<br />
household if your child, parent, You can check the box on line 5 and use<br />
!<br />
tion if your spouse itemizes deductions.<br />
or relative described above is<br />
CAUTION<br />
your dependent under the rules following apply.<br />
Generally, you report only your own<br />
on Multiple Support Agreement in Pub.<br />
income, exemptions, deductions, and cred-<br />
• Your spouse died in 2002 or 2003 and<br />
501.<br />
its. Different rules apply to people in comyou<br />
did not remarry in <strong>2004</strong>.<br />
munity property states. See page 19.<br />
• You have a child, adopted child,<br />
Married persons who live apart. Even if<br />
stepchild, or foster child whom you claim<br />
You may be able to file as head you were not divorced or legally separated<br />
as a dependent.<br />
of household if you had a child in <strong>2004</strong>, you may be able to file as head of<br />
TIP<br />
household. You can check the box on • This child lived in your home <strong>for</strong> all of<br />
living with you and you lived<br />
line 4 if all of the following apply. <strong>2004</strong>. Temporary absences <strong>for</strong> special cirapart<br />
from your spouse during<br />
cumstances, such as <strong>for</strong> school, vacation,<br />
the last 6 months of <strong>2004</strong>. See Married • You must have lived apart from your medical care, or military service, count as<br />
persons who live apart on this page. spouse <strong>for</strong> the last 6 months of <strong>2004</strong>. Tem- time lived in the home.<br />
porary absences <strong>for</strong> special circumstances,<br />
• You paid over half the cost of keeping<br />
Line 4<br />
Head of Household<br />
This filing status is <strong>for</strong> unmarried individuals<br />
who provide a home <strong>for</strong> certain other<br />
persons. (Some married persons who live<br />
apart may also qualify. See this page.) You<br />
can check the box on line 4 only if as of<br />
such as <strong>for</strong> business, medical care, school,<br />
or military service, count as time lived in<br />
the home.<br />
• You file a separate return from your<br />
spouse.<br />
• You paid over half the cost of keeping<br />
up your home <strong>for</strong> <strong>2004</strong>.<br />
• Your home was the main home of<br />
your child, adopted child, stepchild, or fos-<br />
up your home.<br />
• You could have filed a joint return<br />
with your spouse the year he or she died,<br />
even if you did not actually do so.<br />
If your spouse died in <strong>2004</strong>, you cannot<br />
file as qualifying widow(er) with dependent<br />
child. Instead, see the instructions <strong>for</strong><br />
line 2 on this page.<br />
-17- Need more in<strong>for</strong>mation or <strong>for</strong>ms? See page 7.