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Publication 501 2008 Tax Year

Index

A

Abroad, citizens living, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Absence, temporary, Temporary absences., Temporary absences., Temporary absences.
Accounting periods, joint returns, Accounting period.
Additional exemption amount
Midwestern disaster, Exemption for individual displaced by a Midwestern disaster.
Adopted child, Adopted child., Adopted child., Adopted child.
Taxpayer identification number, Taxpayer identification numbers for adoptees.
Advance earned income credit, effect on filing requirements (Table 3),
Age:
Filing status determination, Age.
Gross income and filing requirements (Table 1),
Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
Test, Age Test
Aliens
Dual-status (see Dual-status taxpayers)
Nonresident (see Nonresident aliens)
Alimony, Alimony.
Alternative minimum tax (AMT), effect on filing requirements (Table 3),
Amended returns:, Joint Return After Separate Returns, Changing your mind.
(see also Form 1040X)
Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes.
American citizens abroad, U.S. Citizens or Resident Aliens Living Abroad
Annulled marriages, filing status, Annulled marriages.
Armed forces:
Combat zone, signing return for spouse, Spouse in combat zone.
Dependency allotments, Armed Forces dependency allotments.
GI Bill benefits, Tuition payments and allowances under the GI Bill.
Military quarters allotments, Tax-exempt military quarters allowances.
Assistance (see Tax help)
ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees.

B

Birth of child, Death or birth.
Blind persons, standard deduction, Higher Standard Deduction for Blindness

C

Canada, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
Capital expenses, Capital expenses.
Child born alive, Child born alive.
Child care expenses, Child care expenses.
Child custody, Custodial parent and noncustodial parent.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Child tax credit, Child tax credit.
Child, qualifying, Qualifying Child
Children
Adoption (see Adopted child)
Dividends of, Unearned income.
Children:
Adopted child (see Adoption)
Birth of child:, Death or birth., Death or birth.
Claiming parent, when child is head of household, Special rule for parent.
Custody of, Custodial parent and noncustodial parent.
Death of child:, Death or birth., Death or birth.
Filing requirements as dependents (Table 2),
Investment income of child under age 18, Unearned income.
Investment income of child under age 18:,
Kidnapped, Kidnapped child., Kidnapped child.
Social security number, Social Security Numbers for Dependents
Stillborn, Stillborn child.
Church employees, filing requirements (Table 3),
Citizen or resident test, Citizen or Resident Test
Citizens outside U.S., filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Comments on publication, Comments and suggestions.
Common law marriage, Considered married.
Community property states:, Community property states.
Cousin, Cousin.
Custody of child, Custodial parent and noncustodial parent.

D

Death:
Of child, Death or birth of child.
Of dependent, Death or birth., Death or birth.
Of spouse, Spouse died during the year., Spouse died during the year., Spouse died before signing., Death of spouse.
Decedents:, Spouse died during the year.
(see also Death of spouse)
Filing requirements, Deceased Persons
Deductions
Personal exemption, Personal Exemptions
Standard deduction, Standard Deduction
Dependent taxpayer test, Dependent Taxpayer Test
Dependents:
Birth of, Death or birth.
Born and died within year, Born and died in 2008.
Child's earnings, Child's earnings.
Death of, Death or birth.
Earned income, Earned income.
Exemption for, Exemptions for Dependents
Filing requirements, Dependents
Filing requirements:,
Married, filing joint return, Joint Return Test
Not allowed to claim dependents, Dependent Taxpayer Test
Qualifying child, Qualifying Child
Qualifying relative, Qualifying Relative
Social security number, Social Security Numbers for Dependents
Social Security Number:, Taxpayer identification numbers for aliens., Taxpayer identification numbers for adoptees.
Standard deduction for, Standard Deduction for Dependents
Unearned income, Unearned income.
Disabled:
Child, Permanently and totally disabled.
Dependent, Disabled dependent working at sheltered workshop.
Disaster loss, standard deduction increased by, Higher Standard Deduction for Net Disaster Loss
Divorced parents, Children of divorced or separated parents.
Divorced taxpayers:
Child custody, Custodial parent and noncustodial parent.
Filing status, Divorced persons., Divorced persons.
Filing status:, Divorce and remarriage.
Joint returns, responsibility for, Divorced taxpayer.
Personal exemption, Divorced or separated spouse.
Domestic help, no exemption for, Housekeepers, maids, or servants.
Dual-status taxpayers:
Exemptions, Dual-status taxpayers.
Joint returns not available, Nonresident alien or dual-status alien.

E

Earned income credit
Nonresident alien spouse, Earned income credit.
Earned income credit:,
Two persons with same qualifying child, Special Test for Qualifying Child of More Than One Person
Earned income:
Defined for purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 2),
Elderly persons:
Home for the aged, Home for the aged.
Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
Equitable relief, Innocent spouse, Relief from joint responsibility.
Exemptions, Exemptions, Taxpayer identification numbers for adoptees.
Midwestern displaced individual, Exemption for Individual Displaced by a Midwestern Disaster
Personal (see Personal exemption)
Exemptions:
Amount, What's New for 2008
Deduction for exemptions, determination of (Worksheet 2),
Dependents, Exemptions for Dependents
Phaseout, What's New for 2008, Phaseout of Exemptions

F

Fair rental value, Fair rental value defined.
Figures (see Tables and figures)
Filing requirements, Who Must File, Filing Status
Filing status, Filing Status, Qualifying Widow(er) With Dependent Child
Married filing jointly (see Joint returns)
Married filing separately (see Married filing separately)
Unmarried persons (see Single taxpayers)
Filing status:
Annulled marriages, Annulled marriages.
Change to:
Joint return after separate returns, Joint Return After Separate Returns
Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child.
Determination of, Filing status., Filing Status
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Marital status, determination of, Marital Status
Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).
Foreign employment, filing requirements, U.S. Citizens or Resident Aliens Living Abroad
Foreign students, Foreign students' place of residence.
Form 1040
Schedule A, itemized deduction limit, Who Should Itemize
Form 1040:
Personal exemption, Form 1040 filers.
Social security numbers, Social Security Numbers for Dependents
Use of, How to file., How to file., How to file.
Form 1040A:
Personal exemption, Form 1040A filers.
Social security numbers, Social Security Numbers for Dependents
Use of, How to file., How to file., How to file.
Form 1040EZ:
Personal exemption, Form 1040EZ filers.
Use of, How to file., How to file.
Form 1040X:
Change of filing status, Joint Return After Separate Returns
Itemized deductions, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return.
Form 8857, innocent spouse relief, Relief from joint responsibility.
Form SS-5, social security number request, No SSN.
Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens.
Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees.
Foster care payments and expenses, Foster care payments and expenses.
Foster child, Foster child., Foster child., Foster care payments and expenses.
Free tax services, How To Get Tax Help
Funeral expenses, Do Not Include in Total Support

G

GI Bill benefits, Tuition payments and allowances under the GI Bill.
Gross income:
Defined, Gross income.
Defined:
Filing requirements (Table 1),
Dependent filing requirements (Table 2),
Test, Gross Income Test
Group-term life insurance,

H

Head of household, Head of Household, Kidnapped child.
Head of household:
Exemption for spouse, Head of household.
Filing requirements (Table 1),
Health insurance premiums, Medical insurance premiums.
Help (see Tax help)
Home:
Aged, home for, Home for the aged.
Cost of keeping up, Keeping Up a Home
Household workers, no exemption for, Housekeepers, maids, or servants.

I

Income:
Gross, Gross Income Test
Tax exempt, Tax-exempt income.
Individual retirement arrangements (IRAs):
Filing requirements (Table 3),
Married filing separately, Individual retirement arrangements (IRAs).
Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens.
Innocent spouse relief, Relief from joint responsibility.
Insurance premiums:
Life, Do Not Include in Total Support
Medical, Medical insurance premiums.
IRAs (see Individual retirement arrangements (IRAs))
Itemized deductions:
Changing from standard to itemized deduction (or vice versa), Changing your mind.
Choosing to itemize, Who Should Itemize
Limits on, What's New for 2008, Who Should Itemize
Married filing separately, Married persons who filed separate returns.
When to itemize, When to itemize.
ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens.

J

Joint return test, Joint Return Test
Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien.
Joint returns:
Dependents on, Joint return.
Personal exemption, Joint return.

K

Kidnapped children:
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.
Widow(er) with dependent child, Death or birth.

L

Life insurance premiums, Do Not Include in Total Support
Limit on itemized deductions, Who Should Itemize
Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes.
Local law violated, Local law violated.
Lodging, Lodging.
Losses, rental real estate, Rental activity losses.

M

Marital status, determination of, Marital Status
Married dependents, filing joint return, Joint Return Test
Married filing jointly (see Joint returns)
Married filing separately, Married Filing Separately
Married filing separately:
Changing method from or to itemized deductions, Changing your mind.
Exemption for spouse, Separate return.
Itemized deductions, Married persons who filed separate returns.
Married taxpayers:, Married Filing Jointly
(see also Joint returns)
Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind
Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind
Dual-status alien spouse, Nonresident alien or dual-status alien.
Filing status, Married persons.
Medical insurance premiums, Medical insurance premiums.
Medical savings accounts (MSAs, effect on filing requirements (Table 3),
Medicare taxes, not support, Do Not Include in Total Support
Member of household or relationship test, Member of Household or Relationship Test
Mexico, resident of, U.S. citizen or resident alien., Citizen or Resident Test, Child in Canada or Mexico.
Midwestern disaster, Costs you do not include., Exemption for individual displaced by a Midwestern disaster., Exemption for Individual Displaced by a Midwestern Disaster, Do Not Include in Total Support
MIdwestern disaster, Age Test
Military (see Armed forces)
Missing children, photographs of in IRS publications, Reminders
More information (see Tax help)
Multiple support agreement, Multiple Support Agreement

N

National of the United States, U.S. national.
Nonresident aliens, Nonresident aliens.
Taxpayer identification number, Social Security Numbers for Dependents, Taxpayer identification numbers for aliens.
Nonresident aliens:
Dependents, Taxpayer identification numbers for aliens.
Earned income credit, Earned income credit.
Exemptions, Nonresident aliens.
Joint return, Nonresident alien or dual-status alien.
Spouse, Nonresident alien spouse.

O

Overseas taxpayers, U.S. Citizens or Resident Aliens Living Abroad

P

Parent, claiming head of household for, Special rule for parent.
Parents who never married, Parents who never married.
Parents, divorced or separated, Children of divorced or separated parents.
Penalty, failure to file, Who Must File
Personal exemption, Personal Exemptions
Personal exemption:
Phaseout, What's New for 2008, Phaseout of Exemptions
Phaseout of exemptions, What's New for 2008
Photographs of missing children in IRS publications, Reminders
Publications (see Tax help)
Puerto Rico, residents of, Residents of Puerto Rico

Q

Qualifying:
Child, Qualifying Child
Relative, Qualifying Relative
Surviving spouse, Qualifying Widow(er) With Dependent Child
Widow/widower, Qualifying Widow(er) With Dependent Child

R

Real estate taxes, standard deduction increased by, Higher Standard Deduction for Real Estate Taxes
Recapture taxes,
Relationship test, Relationship Test, Member of Household or Relationship Test
Relative, qualifying, Qualifying Relative
Remarriage after divorce, Divorce and remarriage.
Rental losses, Rental activity losses.
Residency test, Residency Test

S

Scholarships, Earned income., Scholarships., Gross income defined., Do Not Include in Total Support , Earned income defined.
Self-employed persons:
Filing requirements (Table 3),
Gross income, Self-employed persons.
Separate returns (see Married filing separately)
Separated parents, Children of divorced or separated parents.
Separated taxpayers:
Filing status, Considered married., Married persons living apart.
Living apart but not legally separated, Considered married.
Personal exemption, Divorced or separated spouse.
Signatures, joint returns, Signing a joint return.
Single taxpayers:
Filing status, Unmarried persons., Single
Gross income filing requirements (Table 1),
How to file and forms, How to file.
Personal exemption, Your Own Exemption
Social security and Medicare taxes:
Reporting of (Table 3),
Support, not included in, Do Not Include in Total Support
Social security benefits, Social security benefits.
Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents
Spouse
Surviving (see Surviving spouse)
Spouse:, Spouse died during the year.
(see also Joint returns)
Deceased, Spouse died before signing., Death of spouse.
Dual-status alien spouse, Nonresident alien or dual-status alien.
Exemption for, Your Spouse's Exemption
Innocent spouse relief, Relief from joint responsibility.
Nonresident alien, Nonresident alien spouse.
Signing joint returns, Signing a joint return.
SSNs (see Social security numbers (SSNs) for dependents)
Standard deduction, Standard Deduction, Married persons who filed separate returns.
Standard deduction:
Married filing jointly, Married Filing Jointly
State or local income taxes, Electing to itemize for state tax or other purposes.
Stillborn child, Stillborn child.
Students:
Defined, Student defined.
Foreign, Foreign students' place of residence.
Suggestions for publication, Comments and suggestions.
Support test:
Qualifying child, Support Test (To Be a Qualifying Child)
Qualifying relative, Support Test (To Be a Qualifying Relative)
Surviving spouse
Death of spouse (see Death of spouse)
Surviving spouse:
Gross income filing requirements (Table 1),
Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child
Widow(er) with dependent child:, How to file., Death or birth.
Surviving Spouse:
Single filing status, Widow(er).

T

Tables and figures:,
(see also Worksheets)
Filing requirements:
Dependents (Table 2),
Gross income levels (Table 1),
Other situations requiring filing (Table 3),
Tax help, How To Get Tax Help
Tax returns
Amended (see Form 1040X)
Filing of (see Filing requirements)
Joint returns (see Joint returns)
Tax returns:
Who must file, What's New for 2008, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
Tax-exempt income, Tax-exempt income.
Taxes, not support, Do Not Include in Total Support
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Temporary absences, Temporary absences., Temporary absences.
Tips, reporting of (Table 3),
Total support, Total Support
TTY/TDD information, How To Get Tax Help
Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.

U

U.S. citizen or resident, Citizen or Resident Test
U.S. citizens filing abroad, filing requirements
Filing requirements, U.S. Citizens or Resident Aliens Living Abroad
U.S. national, U.S. national.
U.S. possessions, income from, Individuals With Income From U.S. Possessions
Unmarried persons (see Single taxpayers)

W

Welfare benefits, Support provided by the state (welfare, food stamps, housing, etc.).
What's New for 2008
Who must file, What's New for 2008
What's New for 2008:
Exemption amount, What's New for 2008
Exemption phaseout, What's New for 2008
Limit on itemized deduction, What's New for 2008
Widow/widower (see Surviving spouse)
Worksheets:
Deduction for exemptions, determination of,
Head of household status and cost of keeping up home,
Support test,

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