2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

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