IRS Publication 501 — Dependents, Standard Deduction, and Filing Information

5. You can’t take the exclusion or credit for adoption expenses in most cases.

6. You can’t take the education credits (the American opportunity credit and lifetime learning credit), or the deduction for student loan interest.

7. You can’t exclude any interest income from qualified U.S. savings bonds you used for higher education expenses.

8. If you lived with your spouse at any time during the tax year: a. You can’t claim the credit for the elderly or the disabled, and b. You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received.

9. The following credits and deductions are reduced at income levels half those for a joint return. a. The child tax credit and the credit for other dependents. b. The retirement savings contributions credit.

10. Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return).

11. If your spouse itemizes deductions, you can’t claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return.

There are special rules that allow a separated spouse to claim the earned income credit under certain circumstances. See line 27a instructions in the Instructions for Form 1040 and Schedule EIC (Form 1040) to see if you meet the qualifications to claim the earned income credit even though you are married and don’t file a joint return. Adjusted gross income (AGI) limits. If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Individual retirement arrangements (IRAs). You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse was covered by an employee retirement plan at work during the year. Your deduction is reduced or eliminated if your income is more than a certain amount. This amount is much lower for married individuals who file separately and lived together at any time during the year. For more information, see How Much Can You Deduct? in chapter 1 of Pub. 590-A.

Rental activity losses. If you actively participated in a passive rental real estate activity that produced a loss, you can generally deduct the loss from your nonpassive income up to $25,000. This is called a special allowance. However, married persons filing separate returns who lived together at any time during the year can’t claim this special allowance. Married persons filing separate returns who lived apart TIP at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. See Rental Activities in Pub. 925.

Community property states. Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you live in a community property state and file separately, your income may be considered separate income or community income for income tax purposes. See Pub. 555. Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040-X.

You can generally change to a joint return any time within 3 years from the due date of the separate return or returns. This doesn’t include any extensions. A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Separate Returns After Joint Return Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return.

Exception. A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has 1 year from the due date (including extensions) of the return to make the change. See Pub. 559 for more information on filing income tax returns for a decedent.

Head of Household You may be able to file as head of household if you meet all the following requirements.

1. You are unmarried or considered unmarried on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later.

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 dependent parent, your dependent parent doesn’t have to live with you. See Special rule for parent, later, under Qualifying Person. If you qualify to file as head of household, your tax rate will usually 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.

TIP How to file. Select this filing status by checking the “Head of household” box on the Filing Status line near the top of Form 1040 or 1040-SR. If the child who qualifies you for this filing status isn’t claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child’s name in the entry space below the filing status checkboxes. Use the Head of a household column of the Tax Table, or Section Dof the Tax Computation Worksheet, to figure your tax. Considered Unmarried T o 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.

1. You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

2. You paid more than half the cost of keeping up your home for the tax year.

3. Your spouse didn’t live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if your spouse is temporarily absent due to special circumstances. See Temporary absences, later.

4. Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person, later, for rules applying to a child’s birth, death, or temporary absence during the year.)

5. You must be able to claim the child as a dependent. However, you meet this test if you can’t claim the child as a dependent only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. The general rules for claiming a child as a dependent are explained later under Dependents.

You may be considered unmarried for the purpose of using head of household status but not for other purposes, such as claiming the EIC. Different tests apply depending on the tax benefit you claim.

If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately ), special rules may apply in determining your income and expenses. See Pub. 555 for more information.

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 don’t choose to treat your nonresident spouse as a resident alien. However, your spouse isn’t a qualifying person for head of household purposes. You must have another qualifying person and meet CAUTION ! 8 Publication 501 (2025)