FILING STATUS FOR INDIVIDUALS: THE HAND-BOOK

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Tax reform basics for individuals: handbook

FILING STATUS FOR INDIVIDUALS: THE HAND-BOOK

Filing Status (1/2)

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MARITAL STATUS FOR INDIVIDUALS: THE HAND-BOOK

Marital Status (1/7)

Unmarried Persons (2/7)

Divorced Persons (3/7)

Divorced and Remarriage (4/7)

Annulled Marriages (5/7)

Head of Household or Qualifying Widow(er) (6/7)

Married Persons (7/7)

Married Persons (1/5)

Considered Married

Spouse died during the year

Married Persons Living Apart

FILING STATUS SINGLE: THE HAND-BOOK

Single

MARRIED FILING JOINTLY: THE HAND-BOOK

Married Filing Jointly

Filing a Joint Return

Relief from Joint Responsibility

Signing a Joint Return

Spouse

MARRIED FILING SEPARATELY: THE HAND-BOOK

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Married Filing Separately

Married Filing Separately

Special Rules (1/5)

Special Rules (2/5)

Special Rules (3/5)

Special Rules (4/5)

Special Rules (5/5)

Married Filing Separately

Adjusted Gross Income Limits

Individual Retirement Arrangements (IRAs)

Rental Activity Losses (RAL)

Community Property States (CPS)

Tax Returns

HEAD OF HOUSEHOLD: THE HAND-BOOK

Head of Household

Head of Household

Head of Household

Considered Unmarried (1/2)

Considered Unmarried (2/2)

Spouse

Keeping Up a Home

Qualifying Person

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QUALIFYING WIDOW(ER): THE HAND-BOOK

Qualifying Widow(er)

Qualifying Widow(er)

Eligibility Rules

TAX REFORMS FOR INDIVIDUALS: THE HAND-BOOK

Individuals and Families

Tax Reform Provisions - Individuals

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2020 Tax Deductions Available for YOU (1/4)

2020 Tax Deductions Available for YOU (2/4)

2020 Tax Deductions Available for YOU (3/4)

2020 Tax Deductions Available for YOU (4/4)

IRS tax season stress busters

Only pay what you owe

Keep Records

Why Keep Records?

How Long to Keep Records

Period of Limitations

Property

Keeping records for nontax purposes

Records Safety

Records Secured

Records Maintenance

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