Table of Contents

• Publication 501 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 501 - Main Content
  • Who Must File
    • Self-employed persons.
    • Filing Requirements for Most Taxpayers
    • Dependents
    • Other Situations
  • Who Should File
  • Filing Status
    • Marital Status
    • Single
    • Married Filing Jointly
    • Married Filing Separately
    • Head of Household
    • Qualifying Widow(er) With Dependent Child
  • Exemptions
    • Form 1040EZ filers.
    • Form 1040A filers.
    • Form 1040 filers.
    • More information.
    • Personal Exemptions
  • Exemptions for Dependents
    • Qualifying Child
    • Qualifying Relative
  • Social Security Numbers for Dependents
    • Born and died in 2012.
    • Taxpayer identification numbers for aliens.
    • Taxpayer identification numbers for adoptees.
  • Standard Deduction
    • Standard Deduction Amount
    • Standard Deduction for Dependents
    • Who Should Itemize
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 501 - Additional Material
• Index