How to Get Missing Forms W-2 and 1099

Documents like Forms W2, 1099-Int, 1099-Misc, 1099-R are needed to complete your tax return. They contain information about your income that you may be required to report on your tax return.

Some of these forms may even be available online. It depends upon the policy of your employer or the who issues the form. So find out from them if you can view it or download it online. If your employer does not have your W2 information online, then you can not get it online from any other source.

If you are an employee you will get Form W-2, Wage and Tax Statement, from each of your employers each year. For example, your employer has until January 31, 2011 to give you 2010 form. You should allow two more weeks to receive your W-2 from employers who send them by mail. If you do not receive your Form W-2, contact your employer to inquire if and when the W-2 was mailed. If it was mailed, it may have been returned to your employer because of an incorrect or incomplete address. After contacting your employer, allow a reasonable amount of time for your employer to resend or to issue the W-2.

If you misplaced your W-2, contact your employer. Your employer can replace the lost form with a “reissued statement.” Be aware that your employer is allowed to charge you a fee for providing you with a new W-2. When you do receive your W2, first thing you should do is to check all the information on it to make sure that it is correct. Check your social security number and income and taxes reported on it.

Contact IRS
You should try to get W2 from your employer, as this will save your from some future problems that may arise. If you still do not receive your missing or corrected form by February 15th, contact the IRS for assistance at 800-829-1040. When you call, have the following information:
*Employer's name, address, city, and state, including zip code and phone number,
*Your name, address, city and state, including zip code, and Social Security number, and
*Dates of your employer and an estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

With your information, the IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852 (Substitute for Form W-2 or Form 1099-R).

Use Form 4852 for Tax Filing
It is always better to get W2 from your employer. If you do not receive the missing information in time to file, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to the return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified.

Amending Your Tax Return
On occasion you may get back conflicting documents. You may receive a Form W-2 or W-2C (corrected form) after you filed your return using Form 4852, and the information differs from what you reported on your return. If this happens, you must amend your return by filing a Form 1040X, Amended U.S. Individual Income Tax Return.

W2 and Other Forms for Past Years
The IRS does not retain actual copies of Form W-2. However, the IRS maintains (and will provide free of charge) Form W-2 information for any purpose for the past ten processing years. Call 1–800–829–3676, or visit the IRS web site at www.irs.gov to Form 4506-T, Request for Transcript of Tax Return, to order the information from the IRS.

The only way to get a copy of your Form W-2 from IRS is to order a copy of the entire return on Form 4506, Request for Copy of Tax Return, and pay a fee of $39.00 per tax year.

The Social Security Administration will provide copies of Forms W-2 for retirement purposes at no charge and for other than retirement purposes for a fee. Call 1–800–772–1213, or visit the SSA web site at www.ssa.gov for instructions on how to obtain wage information from the SSA.

More Articles:
Your Filing Status
1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. Filing Requirement for a Dependent
2. 2009 Filing Requirements
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Filing W4 Employee’s Withholding Allowance Certificate
4. Missing W2, 1099-Misc, 1099-R, 1099-Int
Income Exemptions and Deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
Income Adjustment
1. Traditional IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
State Tax Return
1. Working in Two or More States

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Traditional IRA and Roth IRA

This article covers two types of individual retirement arrangements (IRA) that you can use to save money for your retirement: Traditional IRA and Roth IRA. You can contribute to Trad IRA and Roth IRA if you have taxable compensation during the year.

What is compensation? The compensation includes wages, salaries, tips, professional fees, bonus and income for personal services. If you are self-employed or a partner, then the compensation your net earning from your trade or business reduced by total of deductions for retirement plans and one half of your self-employment taxes. The compensation does not include rental income, interest, dividend, pension, annuity, capital gains, deferred compensation, investment income (where you did not provide services) and foreign earned income and housing costs that you exclude from income.

Traditional IRA
A traditional IRA is also known as ordinary or regular IRA and is not a Roth IRA or a SIMPLE IRA. The contributions to traditional IRA can be deductible and the amounts in the IRA, including earnings and gains, are not taxed until they are distributed.

For 2009 and 2010, the limit of the contribution to traditional IRA is your taxable compensation for the year and the maximum is $5,000 ($6,000 if you are 50 or older in 2010). On a joint return for 2010 the total combined contributions made for the year to your IRA and your spouse's IRA can be as much as $10,000 ($11,000 if only one of you is 50 or older, or $12,000 if both of you are 50 or older). Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year.

Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Thus for the year 2008, the contribution can be made between January 1, 2008 to April 15, 2009. For the contributed amount to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. You can file your return claiming a traditional IRA contribution before the contribution is actually made, but the contribution must be made by the regular due date of your return.

The deductible IRA contributions are reported on Form 1040, line 32 or Form 1040A, line 17.

Retirement Plan at Work
If you are covered by a retirement plan at work or on a joint return, if you or your spouse or both are covered by a retirement plan at work, your deductions to traditional IRA may reduce (phase out) if your modified adjusted gross income (AGI) is above a certain amount.

Nondeductible Contributions
You may have nondeductible contribution if the total contributions to your IRA are more than your total permitted contributions. To designate contributions as nondeductible, you must file Form 8606 even if you do not have to file a tax return for the year. When you file, you can even designate otherwise deductible contributions as nondeductible.

Early Withdrawal
If you withdraw from the IRA before the age of 59½, it is early withdrawal. Early Withdrawal is subject to 10% penalty, and is reported on Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Also the withdrawal will be taxed at your normal income tax rate. However, in some case there is no penalty on early withdrawals.
*If distributions are not more than your qualified higher education expenses related to enrollment or attendance at an eligible post secondary school. It includes tuition and fees, books, supplies and equipment.
*You have unreimbursed medical expenses that are more than 7.5% of your adjusted gross income. The distributions are not more than the cost of your medical insurance.
*You are disabled.
*You are the beneficiary of a deceased IRA owner.
*You are receiving distributions in the form of an annuity.
*You use the distributions to buy, build, or rebuild a first home for yourself, your spouse, your or your spouse’s child, grandchild, parent or ancestor. The distribution up to $10,000 is not subject to 10% additional tax. (If both you and your spouse are first-time home buyers, each of you can
receive distributions up to $10,000 for a first home without having to pay the 10% additional tax.)
*The distribution is due to an IRS levy of the qualified plan.
*The distribution is a qualified reservist distribution.

Care When You Must Withdraw from IRA
When withdrawing from IRA, you should plan in such a way that you pay minimum income tax. Withdraw in the year you have minimum income. If you must withdraw the entire amount, do it in two or more years.

Excess Contributions
If the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. The tax cannot be more than 6% of the value of your IRA as of the end of your tax year.

You can withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution by the date your tax return for that year is due, including extensions. In that case you will not pay any excess contribution tax.

Insufficient Distributions (Excess Accumulations)
You must begin receiving distributions by April 1 of the year following the year in which you reach age 70½. The required minimum distribution for any year after the year in which you reach age 70½ must be made by December 31 of that later year. If distributions are less than the required minimum distribution for the year, you may have to pay a 50% excise tax for that year on the amount not distributed as required.

If you are unable to take required distributions because you have a traditional IRA invested in a contract issued by an insurance company that is in state insurer delinquency proceedings, and you meet the requirement, then the 50% excise tax does not apply. If the excess accumulation is due to reasonable error, and you have taken, or are taking, steps to remedy the insufficient distribution, you can request that the tax be excused on Form 5329.

Withdrawals from IRA
You will get Form 1099-R from the IRA administrator. You will report this as income on line 15 of Form 1040. If any taxes are withheld, report on line 64 of Form 1040. You may also need to file Form 5329 to report tax on early withdrawals, excess contributions, and insufficient distributions. The additional tax is reported on Form 1040, line 60.

Inherited IRAs
If you inherit a trad. IRA, you are called a beneficiary. If you inherit someone other than your deceased spouse, you can not treat the inherited IRA as your own. Any taxable distributions your receive must be reported as ordinary income on your tax return. However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of deceased IRA owner for the benefit of you as beneficiary.

Inherited from spouse. If you inherit trad. IRA from you spouse, you have the choices:
1. Treat it as your own by designating yourself as the account owner,
2. Treat it as your own by rolling over to your trad. IRA, or some eligible retirement plans, and
3. Treat yourself as the beneficiary. You must report the distribution as ordinary income on your tax return. The distribution is not subject to early withdrawal penalty of 10%.

Roth IRA
You can set up Roth IRA at any age and you can leave amount in your Roth IRA as long as you live. You can not deduct the contributions to a Roth IRA. Also the qualified distributions from Roth IRA are tax free. For 2008, the limit of the contribution to IRA (Roth IRA and/or Trad IRA) is your taxable compensation for the year and the maximum is $5,000 ($6,000 if you are 50 or older in 2008).

Contribution to Roth IRA are not reported on Form 1040. Keep track of your annual contributions and make sure you don't exceed the limit. You may qualify for the "Retirement Savings Credit" (Form 8880). For your Roth contribution IRS will get information from your plan administrator.

For 2007, your contributions to Roth IRA begin to phase out if your modified AGI is more than
$156,000 for married filing jointly or qualifying widower (contribution limit is nil at $166,000),
$99,000 for single, head of household, or married filing separately and you did not like with your spouse at any time during the year (contribution limit is nil at $114,000), or
$0 for married filing separately (contribution limit is nil at 10,000).

For 2008, your contributions to Roth IRA begin to phase out if your modified AGI is more than $159,000 for married filing jointly or qualifying widower (contribution limit is nil at $169,000), $101,000 for single, head of household, or married filing separately and you did not like with your spouse at any time during the year (contribution limit is nil at $116,000), or $0 for married filing separately (contribution limit is nil at 10,000).

Qualified Distributions
Qualified distributions from Roth IRA are not taxable. It must meet the following requirements.
1. Distribution is made after the 5-year period beginning with the first taxable year for which contribution was made to a Roth IRA set up for your benefit, and
2. Made on or after the date you reach 59 1/2, made because you are disabled, made to a beneficiary or to your estate after your death, or pay up to $10,000 (lifetime limit) of certain qualified first-time homebuyer amount.

Distributions to Beneficiaries. A beneficiary of Roth IRA, other than spouse, must distribute all interest with in five calender years after the owner's death unless the interest is payable to a designated beneficiary as an annuity over the life or life expectancy of the designated beneficiary. If paid as an annuity, the distributions must begin before the end of the calendar year following the year of death.

If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½, or treat the Roth IRA as his or her own.

(For any clarification and more information, refer IRS Publication 590 Individual Retirement Arrangements (IRAs)(Including Roth IRAs and Education IRAs)

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1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. Filing Requirement for a Dependent
2. 2009 Filing Requirements
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Filing W4 Employee’s Withholding Allowance Certificate
4. Missing W2, 1099-Misc, 1099-R, 1099-Int
Your Foreign Income
1. U.S. Citizen or Resident with Foreign Income
2. Foreign Bank and Financial Accounts
Income Exemptions and Deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
Retirement Plans
1. Elective Deferrals 401(k) Plans
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
3. First-Time Homebuyer Credit
State Tax
1. Working in Two or More States
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Itemized Deductions

Normally you will itemize your deductions only if your total deductions are more than the standard deduction amount. Also, you will itemize if you do not qualify for the standard deduction, for example in case of nonresidents. In 2009 or 2010 the standard deduction for a single or married filing separately is $5,700, and on the joint return the standard deduction is $11,400. Thus if you are a single and are eligible for standard deduction, you will itemize only if your itemized deductions are more than $5,700.

Standard Deduction vs Itemized Deductions.
A 2002 study by the Government Accountability Office found that more than 2 million taxpayers who claimed standard deduction could have lowered their tax bills by itemizing. So before rushing to file your tax without itemizing, you should figure out your total itemized deductions.

If you itemize, you can deduct a part of your medical and dental expenses and un-reimbursed employee business expenses, and amounts you paid for certain taxes, mortgage, charitable contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.
Limitations
If you are married and are filing a separate return, then you can itemize only if your spouse also itemizes the deductions. Also your itemized deductions may be limited if your income in 2009 on Form 1040, line 38 is over $166,800 (over $83,400 if married filing separately). The medical and dental expenses (on line 4), investment interest expense (on line 14), casualty and theft losses (lines 20 and 28) and gambling losses (line 28) are not subject to this overall limit on itemized deductions. You will use Itemized Deductions Worksheet to figure your limit.

Schedule A (Form 1040)
You report your itemized deductions on schedule A (Form 1040) and it is attached to the Form 1040. Then the amount from Schedule A, line 28, is reported on Form 1040, line 40. For a non-resident the schedule A is part of the Form 1040NR.

1. Medical and Dental Expenses
Your medical and dental expenses that you pay for yourself, your spouse and dependents are entered on line 1 of schedule A (Form 1040). The amount on line 1 is your medical expenses after you reduce it by any payments received from insurance or other sources. You can include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, you do not include this amount on line 1 of schedule A.

You can deduct the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (Form 1040, line 38). That is you must subtract 7.5% (.075) of your adjusted gross income from your medical expenses to figure your medical expense deduction. Your deductible medical expenses are on line 4 of schedule A (Form 1040). Nonresidents do not get medical deduction.

2. Taxes You Paid
You can deduct:
(a) Either state and local income taxes or state and local general sales taxes (on line 5 of Schedule A)*,
*(on your 2010 return you can not take deduct state and local general sales taxes.)
(b) State, local or foreign taxes you paid on real estate that you own (on line 6 of Schedule A), and
(c) State and local personal property taxes you paid, but only it the taxes were on value alone and were imposed on a yearly basis (line 7 of Schedule A).

If you take itemized deduction for the state income tax on line 5 of schedule A, and later on you receive a refund the state, then this refund must be reported as income. For example on your 2008 tax return you claimed itemized deduction for state income tax, and in 2009 you received a refund, then the refund amount must be reported as income on your 2009 tax return. The state will send your Form 1099-G for this refund.

3. Interest You Paid
You can deduct mortgage interest and points reported on Form 1098 on line 10 and if it is not reported on Form 1098 on line 11 of Schedule A.

Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. You can deduct mortgage interest only if you must be legally liable for the loan. You cannot deduct payments you make for someone else if you are not legally liable to make them. Both you and the lender must intend that the loan be repaid. In addition, there must be a true debtor-creditor relationship between you and the lender.

The mortgage must be a secured debt on a qualified home. Your mortgage is a secured debt if you put your home up as collateral to protect the interests of the lender. If you cannot pay the debt, your home can then serve as payment to the lender to satisfy (pay) the debt.

You can also deduct Mortgage insurance premiums with respect to mortgage insurance contracts on line 13 of schedule A. This deduction is available from year 2007 through year 2010. Box 4 of Form 1098 may show the amount of premium you paid in 2008.

4. Unreimbursed Employee Expenses (Job Expenses)
If you have job related expenses that were not reimbursed, it is reported on Form 2106. If your employer reported any amount in box 1 of W2, then it is not reimbursement. (The employee business expense reimbursement under accountable plan are reported in box 12 of W2 with code "L".) The job related expenses appear on line 21. The job related expenses are certain miscellaneous deductions are subject to 2% AGI limit. That is you can deduct only the part of these expenses that exceeds 2% amount on Form 1040, line 38.

The expense must be ordinary and necessary job expense. An expense that is common and accepted in your field of trade is ordinary expense and an expense that is helpful and appropriate for your business is necessary expense. You can deduct your travel, transportation, and entertainment expenses.

Job Search Expenses: You can deduct certain expenses you incurred in looking for a new job in your present occupation (not in a new occupation), even if you do not get a new job. There must not be a substantial break between the ending of your last job and your looking for a new one, or you must not be looking for a job for the first time.

Reimbursement of Per Diem Allowance. You employer may reimburse you a fixed daily amount for your lodging, meal, and incidental expenses when you are away from home on business. Under the accountable plan, you must give proper account for these expenses and you must return any excess reimbursement within a reasonable time.

Car mileage deduction. For your business mileage, you can use standard mileage rate (50.5c per mile form January 1 to June 30, 2008 and 58.5c per mile from July 1 to December 31, 2008) or you can use actual costs (for gas, oil, repairs, maintenance, insurance, etc.) based on business mileage and personal use mileage. You can not deduct commuting miles or miles for personal use.

If the allowances given to you by your employer are properly accounted for and are less than or equal to the federal rate, the allowances will not be included in box 1 of your W2. You do not need to report the allowances you received and the related expenses on your return. However, if your actual expenses are more than your allowance, you can report this on Form 2106 as your job expenses.

If you are self employed, you do not use Form 2106 or 2106-EZ. If you are a sole proprietor, then you use schedule C or C-EZ (Form 1040).

5. Casualty and Theft Losses
A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Examples of casualty are car accidents, earthquakes, floods, Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster, storms, including hurricanes and tornadoes, terrorist attacks, vandalism. A theft is the taking and removing of money or property with criminal intent and by means that are illegal under the laws of the state where it occurred. Examples of theft are blackmail, burglary, embezzlement, extortion, kidnapping for ransom, larceny, robbery.

The theft and casualty losses are figured on Form 4684 and reported on line 20 of Schedule A (Form 1040). You may also be required to file Schedule D (Form 1040), Capital Gains and Losses. The theft and casualty losses are subject to deductions,
1. You must reduce each casualty or theft loss by $500 ($500 rule) (This is for 2009 tax return. In 2008, this amount was $100).
2. You must further reduce the total of all your casualty or theft losses by 10% of your adjusted gross income (10% rule).

For a theft loss proof, you need following records
*When you discovered that your property was missing,
*That your property was stolen,
*That you were the owner of the property,
*Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery.

Insurance and Other Reimbursements. You must subtract the reimbursement when you figure your loss. You do not have a casualty or theft loss to the extent you are reimbursed.

6. Gift to Charity
Only the contributions to qualified organizations or registered 501(c)3 charities are deductible. Your deduction is limited to 50% of your adjusted gross income, and may be limited to 30% or 20% of your adjusted gross income, depending on the type of organization you give it to.

Noncash Contiributions. If you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. See Form 8283 and its instructions for details.

Contributions From Which You Benefit. From the contribution to a qualified organisation, you must deduct the value of benefit your receive.

Foreign Charitable Organizations. If you have income from Canada, Israel or Mexico, as per tax treaties with these countries, you can deduct contribution you make to certain Canadian, Israeli or Mexican charitable organizations.

Personal Expenses or Services. You can not deduct value of time or services and personal, living or family expenses, such as cost of meal you eat while doing services of a qualified organization unless it is necessary for you to stay away from home overnight.

If you are donating any property or household goods, you must read IRS Publication 561, Determining the Value of Donated Property.

7. Gambling Losses
You must include all your gambling winnings in income on Form 1040, line 21. If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. These are shown as Other Miscellaneous Deductions on line 28 of Schedule A (Form 1040).

More Articles:
Your Filing Status
1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. Filing Requirement for a Dependent
2. 2009 Filing Requirements
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Filing W4 Employee's Withholding Allowance Certificate
Your Foreign Income
1. U.S. Citizen or Resident with Foreign Income
2. Foreign Bank and Financial Accounts
Income Adjustment
1. Traditional IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
Income Exemptions and Deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
What's New for 2009
What's New for 2009

...Complete List of Articles

Any Question?
Email to: ustaxfiling@gmail.com
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Filing Status: Head of Household

If you qualify to file your tax return 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. For 2008, the standard deduction for taxpayer who files as single is $5,450, while for the Head of Household it is $8,000.

To file as head of household, you must meet all the following requirements.
1. You are unmarried or "considered unmarried" on the last day of the year. To be considered unmarried, you must have lived separate from your spouse during the last six months of the tax year,
2. You paid more than half the cost of keeping up a home for the year.
3. 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 father or mother, he or she does not have to live with you but you must be eligible to claim the parent as dependent.

Nonresident alien spouse
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.
You are considered married if you choose to treat your spouse as a resident alien.

Qualifying Person
A Qualifying person is any one who is one of the following:
1. A qualifying child (such as a son, daughter, or grandchild) who lived with you more than half the year and is not married. It is not required that you must claim exemption for the child.
2. A qualifying relative who is your mother or father for whom you can claim an exemption.
3. A qualifying relative (such as a grandparent, brother, or sister) who lived with you for more than half the year and you can claim as exemption for him or her.

More Articles:
Your Filing Status
1. Filing Status for Married
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. Filing Requirement for a Dependent
2. 2009 Filing Requirements
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
2. Filing W4 Employee’s Withholding Allowance Certificate
Your Foreign Income
1. U.S. Citizen or Resident with Foreign Income
2. Foreign Bank and Financial Accounts
Income Adjustment
1. Traditional IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
Your Deductions
1. Itemized Deductions
2. Moving Expenses
3. Student Loan Interest Deduction
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
What's New for 2009
What's New for 2009

Complete List of Articles

For India Taxes visit http://www.mytaxes.in/