Suggestion For Tax Filing !

[CaliStar]

nenu tax failing cheyyali vayya...aitey oka agent ni contact aina deeniki....naku 1 brother and 1 cousin unnadu US la working on opt.........valla income ee year koncham takva ney undi.....since they just started...aitey agent gave a suggestion that you can file as a head of the household including ur brothers ani......that way i will get more returns...google chesina head of the household ani.....i think we can do this way....evaraina ila chesara ?

[redwings]

boss enduku alaga cheyadam................nee filing nuvvu chesuko................kavalante oka tax agent number pm chestha

[CaliStar]

You may be able to file as head of household if you meet all the following requirements.
[list=1]
[*]
You are unmarried or considered unmarried on the last day of the year. See [i]Marital Status[/i], earlier, and [i]Considered Unmarried[/i], later.
[*]
You paid more than half the cost of keeping up a home for the year.
[*]
A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220815"] [i]Special rule for parent[/i] [/url], later, under [i]Qualifying Person[/i].
[/list]


[img]http://www.irs.gov/publications/images/taxtip.gif[/img]
If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately.
[b]How to file.[/b] If you file as head of household, you can use either Form 1040A or Form 1040. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the [i]Head of a household[/i] column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.




[b] [url=""]Considered Unmarried[/b]

To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.
[list=1]
[*]
You file a separate return (defined earlier under [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220772"] [i]Joint Return After Separate Returns[/i] [/url]).
[*]
You paid more than half the cost of keeping up your home for the tax year.
[*]
Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220818"] [i]Temporary absences[/i] [/url], later.
[*]
Your home was the main home of your child, stepchild, or foster child for more than half the year. (See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220814"] [i]Home of qualifying person[/i] [/url], later, for rules applying to a child's birth, death, or temporary absence during the year.)
[*]
You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220904"] [i]Children of divorced or separated parents (or parents who live apart)[/i] [/url] under [i]Qualifying Child[/i] or in [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000221017"] [i]Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart)[/i] [/url] under [i]Qualifying Relative[/i]. The general rules for claiming an exemption for a dependent are explained later under [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220868"] [i]Exemptions for Dependents[/i] [/url].
[/list]


[img]http://www.irs.gov/publications/images/caution.gif[/img]If you were considered married for part of the year and lived in a [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220771"]community property state[/url] (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. See Publication 555 for more information.
[b][/url]Nonresident alien spouse.[/b][url=""][url=""][/url][url=""][/url] You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household.
[b][i][/url]Choice to treat spouse as resident.[/i][/b] You are considered married if you choose to treat your spouse as a resident alien. See chapter 1 of Publication 519.




[b] [url=""]Keeping Up a Home[/b]
[url=""][/url]
To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1.




[b] [/url]Worksheet 1.Cost of Keeping Up a Home[/b]

[url=""] [b]Amount
You[/b]
[u][b]Paid[/b] [/u] [b]Total[/b]
[u][b]Cost[/b] [/u] Property taxes $ $ Mortgage interest expense Rent Utility charges Repairs/maintenance Property insurance Food consumed
on the premises Other household expenses [b]Totals[/b] $ $ Minus total [b]amount you paid [/b] () [b]Amount others paid[/b] $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home.
[url=""][/url] [url=""][/url]
[b][/url]Costs you include.[/b] Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
[b][url=""]Costs you do not include.[/b] Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Also, do not include the rental value of a home you own or the value of your services or those of a member of your household.




[b] [/url]Qualifying Person[/b]

See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220823"]Table 4 to see who is a qualifying person.
Any person not described in [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220823"]Table 4[/url] is not a qualifying person.
[/url]
[b]Example 1—child.[/b]
Your unmarried son lived with you all year and was 18 years old at the end of the year. He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. As a result, he is your qualifying child (see [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220886"] [i]Qualifying Child[/i] , later) and, because he is single, your qualifying person for head of household purposes.
[/url]
[b]Example 2—child who is not qualifying person.[/b]
The facts are the same as in [i]Example 1 [/i]except your son was 25 years old at the end of the year and his gross income was $5,000. Because he does not meet the [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220890"]age test (explained later under [i]Qualifying Child[/i]), your son is not your qualifying child. Because he does not meet the [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220968"]gross income test [/url](explained later under [i]Qualifying Relative[/i]), he is not your qualifying relative. As a result, he is not your qualifying person for head of household purposes.
[/url]
[b]Example 3—girlfriend.[/b]
Your girlfriend lived with you all year. Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220957"] [i]Relatives who do not have to live with you[/i] . See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220823"]Table 4[/url].
[/url]
[b]Example 4—girlfriend's child.[/b]
The facts are the same as in [i]Example 3 [/i]except your girlfriend's 10-year-old son also lived with you all year. He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220942"] [i]Not a Qualifying Child Test[/i] , later). As a result, he is not your qualifying person for head of household purposes.
[b][/url]Home of qualifying person.[/b] Generally, the qualifying person must live with you for more than half of the year.
[b][i][url=""]Special rule for parent.[/i][/b][url=""][/url][url=""][/url] If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly.
[b][i][/url]Death or birth.[/i][/b][url=""][url=""][/url][url=""][/url][url=""][/url] You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. You must have provided more than half the cost of keeping up a home that was the individual's main home for more than half the part of the year he or she was alive.
[/url]
[b]Example.[/b]
You are unmarried. Your mother, for whom you can claim an exemption, lived in an apartment by herself. She died on September 2. The cost of the upkeep of her apartment for the year until her death was $6,000. You paid $4,000 and your brother paid $2,000. Your brother made no other payments towards your mother's support. Your mother had no income. Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household.
[b][i][url=""]Temporary absences.[/i][/b][url=""][/url] You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence.
[b][i][/url]Kidnapped child.[/i][/b] You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. You can claim head of household filing status if all the following statements are true.
[list=1]
[*]
The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family.
[*]
In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping.
[*]
You would have qualified for head of household filing status if the child had not been kidnapped.
[/list] This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of:
[url=""][list=1]
[*]
The year there is a determination that the child is dead, or
[*]
The year the child would have reached age 18.
[/list][url=""][/url]



[b] [i][/url]Qualifying Widow(er) With Dependent Child[/i][/b]
[url=""][url=""][/url][url=""][/url][url=""][/url][url=""][/url]
If your spouse died in 2012, you can use married filing jointly as your filing status for 2012 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220742"] [i]Married Filing Jointly[/i] [/url], earlier.
You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2011 and you have not remarried, you may be able to use this filing status for 2012 and 2013. The rules for using this filing status are explained in detail here.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). It does not entitle you to file a joint return.
[b][/url]How to file.[/b][url=""] If you file as a qualifying widow(er) with dependent child, you can use either Form 1040A or Form 1040. Indicate your filing status by checking the box on line 5 of either form. Use the [i]Married filing jointly [/i]column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax.




[b] [/url]Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?[sup]1[/sup][/b]

[url=""]

[indent][b]Caution.[/b] See the text of this publication for the other requirements you must meet to claim head of household filing status.[/indent]
IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)[sup]2[/sup] he or she is single a qualifying person, whether or not you can claim an exemption for the person. he or she is married [b]and[/b] you can claim an exemption for him or her a qualifying person. he or she is married [b]and[/b] you cannot claim an exemption for him or her not a qualifying person.[sup]3[/sup] qualifying relative[sup]4[/sup] who is your father or mother you can claim an exemption for him or her[sup]5[/sup] a qualifying person.[sup]6[/sup] you cannot claim an exemption for him or her not a qualifying person. qualifying relative[sup]4[/sup] other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). he or she lived with you more than half the year, [b]and[/b] he or she is related to you in one of the ways listed under [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220957"] [i]Relatives who do not have to live with you[/i] [/url], later, [b]and[/b] you can claim an exemption for him or her[sup]5[/sup] a qualifying person. he or she did not live with you more than half the year not a qualifying person. he or she is not related to you in one of the ways listed under [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220957"] [i]Relatives who do not have to live with you[/i] [/url], later, [b]and[/b] is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. you cannot claim an exemption for him or her not a qualifying person.
[/url] [sup]1[/sup]A person cannot qualify more than one taxpayer to use the head of household filing status for the year. [sup]2[/sup]The term [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220886"] “qualifying child” is defined under [i]Exemptions for Dependents[/i], later. [b]Note:[/b] 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 [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220904"] [i]Children of divorced or separated parents (or parents who live apart)[/i] [/url] under [i]Qualifying Child[/i], 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. [sup]3[/sup] 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. [sup]4[/sup]The term [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220939"] “qualifying relative” [/url] is defined under [i]Exemptions for Dependents[/i], later. [sup]5[/sup]If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000221013"] [i]Multiple Support Agreement[/i] [/url]. [sup]6[/sup]See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220815"] [i]Special rule for parent[/i] [/url] for an additional requirement.
[/url]
[b][url=""]Eligibility rules.[/b] You are eligible to file your 2012 return as a qualifying widow(er) with dependent child if you meet all the following tests.
[list]
[*]
You were entitled to file a joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return.
[*]
Your spouse died in 2010 or 2011 and you did not remarry before the end of 2012.
[*]
You have a child or stepchild for whom you can claim an exemption. This does not include a foster child.
[*]
This child lived in your home all year, except for temporary absences. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220818"] [i]Temporary absences[/i] [/url], earlier, under [i]Head of Household[/i]. There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child.
[*]
You paid more than half the cost of keeping up a home for the year. See [url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220796"] [i]Keeping Up a Home[/i] [/url], earlier, under [i]Head of Household[/i].
[/list]
[/url]
[b]Example.[/b]
John Reed's wife died in 2010. John has not remarried. He has continued during 2011 and 2012 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. For 2010 he was entitled to file a joint return for himself and his deceased wife. For 2011 and 2012, he can file as a qualifying widower with a dependent child. After 2012, he can file as head of household if he qualifies.
[b][url=""]Death or birth.[/b][url=""][/url][url=""][/url][url=""][/url][url=""][/url] You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive.
[b][/url]Kidnapped child.[/b] You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. You can claim qualifying widow(er) with dependent child filing status if all the following statements are true.
[list=1]
[*]
The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family.
[*]
In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping.
[*]
You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped.
[/list]

[img]http://www.irs.gov/publications/images/caution.gif[/img][url=""]As mentioned earlier, this filing status is available for only 2 years following the year your spouse died.



[b] [/url]Exemptions[/b]

[url=""]
Exemptions reduce your taxable income. You can deduct $3,800 for each exemption you claim in 2012. If you are entitled to two exemptions for 2012, you can deduct $7,600 ($3,800 × 2).[b][/url]Types of exemptions.[/b] There are two types of exemptions you may be able to take:
[list]
[*]
Personal exemptions for yourself and your spouse, and
[*]
Exemptions for dependents (dependency exemptions).
[/list]While each is worth the same amount ($3,800 for 2012), different rules, discussed later, apply to each type.
[b][url=""]Dependent cannot claim a personal exemption.[/b] If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return.
[b][/url]How to claim exemptions.[/b] How you claim an exemption on your tax return depends on which form you file.
[b][i][url=""]Form 1040EZ filers.[/i][/b][url=""][/url] If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5.
[b][i][/url]Form 1040A filers.[/i][/b][url=""] If you file Form 1040A, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 26.
[b][i][/url]Form 1040 filers.[/i][/b][url=""] If you file Form 1040, complete lines 6a through 6d.The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 42.
[b][/url]U.S. citizen or resident alien.[/b] [url=""] [url=""][/url]If you are a U.S. citizen, U.S. resident alien, U.S. national ([url="http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220885"]defined later[/url]) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here.
[b][/url]Nonresident aliens.[/b] [url=""] [url=""][/url]Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or resident alien and have chosen to be treated as a resident of the United States.
[b][i][/url]More information.[/i][/b] For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519.
[b]<a name="en_US_2012_publink1000220857">Dual-status taxpayers.[/b][url=""][/url][url=""][/url] If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions.

[CaliStar]

IRS link : http://www.irs.gov/publications/p501/ar02.html#en_US_2012_publink1000220775

[CaliStar]

[quote name='redwings' timestamp='1360608938' post='1303260101']
boss enduku alaga cheyadam................nee filing nuvvu chesuko................kavalante oka tax agent number pm chestha
[/quote]


thanks dude..agent manchodey...nenu em scam cheyatley...last year kuda file chesina same agent tho...just research chestunna ..chesey pani rules prakaram correct aitey bayapadedi emundi.....

[redwings]

[quote name='CaliStar' timestamp='1360609461' post='1303260205']


thanks dude..agent manchodey...nenu em scam cheyatley...last year kuda file chesina same agent tho...just research chestunna ..chesey pani rules prakaram correct aitey bayapadedi emundi.....
[/quote]
NAKU EKKUVA info telidu baaaaaaaaaa.............head of household gurinchi..............but na doubt enti ante...nuvvu head of household ani pedtavu..............mari mee vallu kuda tax returns apply cheyali kada,.............vallu emaani pedtaaru

[CaliStar]

[quote name='redwings' timestamp='1360609603' post='1303260228']
NAKU EKKUVA info telidu baaaaaaaaaa.............head of household gurinchi..............but na doubt enti ante...nuvvu head of household ani pedtavu..............mari mee vallu kuda tax returns apply cheyali kada,.............vallu emaani pedtaaru
[/quote]


ippudey research start chesina baa.....chudali...actually inkoka rule enti antey they should have stayed with you atleast 6 months ani...oka tammudu naa tho unnadu 6 months....chepta last la

[CaliStar]

ltt

[chittibob]

nuvvu me cousins ni dependent laa chupisdam ani ankuntunava if you are filing as head of household??? If so valaki ee matter telsa?? Tax file chestappudu can anyone claim u as a dependent ani oka question untadi.. Danki me cousins yes ani pettale mari... valaki adi cheppu.. (correct me if I am wrng)

[CaliStar]

[quote name='chittibob' timestamp='1360621071' post='1303261821']
nuvvu me cousins ni dependent laa chupisdam ani ankuntunava if you are filing as head of household??? If so valaki ee matter telsa?? Tax file chestappudu can anyone claim u as a dependent ani oka question untadi.. Danki me cousins yes ani pettale mari... valaki adi cheppu.. (correct me if I am wrng)
[/quote]


cousin kadu baa ...sontha tammudu.....same agent deggara doing...so he will take care of it..

[chittibob]

iddaru okkadi deggare filing chestunaru ante no probs ankunta baa...

[COMMANDER]

LTTE

[ChampakDas]

help..

[ChampakDas]

page html motham maripoyindhi endhi...adhi type chesina italic lo potundhi[img]http://s5.tinypic.com/1zzgs3b_th.jpg[/img]

[SudhirKumar]

help..