The cost of a personal computer is generally a personal expense that is not deductible. However, you may be able to claim an American Opportunity Tax Credit if you need to have a computer to enroll or attend your university.

Since you were not your parents' dependent when they took out the student loan, the interest they paid on the loan does not qualify for the student loan interest deduction. The student loan interest payments you made on the student loan you took out on your behalf are eligible for the student loan interest deduction, provided all the other requirements are met. In order for a taxpayer to claim a deduction for student loan interest, the loan must be incurred for the taxpayer, the taxpayer's spouse, or a person who was the taxpayer's dependent when the taxpayer took out the loan.

Interest and penalties paid to the IRS on federal taxes are not deductible.

Nursing home expenses are allowable as medical expenses in certain instances. If you, your spouse, or your dependent is in a nursing home, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a deductible medical expense. If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is a deductible medical expense, and the cost of the meals and lodging is not deductible.

You may deduct home equity debt interest as an itemized deduction, if all the following conditions apply:

• You pay the interest in the tax year
• The debt is secured with your home
• The home equity debt is limited to the fair market value of the home reduced by home acquisition debt, up to a total of $100,000 ($50,000 if filing as married filing separately).

The mortgage interest on a second home which you use as a residence for some portion of the taxable year is generally deductible if the interest satisfies the same requirements for deductibility as interest on a primary residence.

• The combined limitation for mortgage interest on your primary and secondary residence is $1,000,000 for acquisition indebtedness and $100,000 for home equity indebtedness.
• Real estate taxes paid on your primary and second residence are, generally, deductible.
• Deductible real estate taxes include any state, local, or foreign taxes based on the value of the real property levied for the general public welfare.
• Deductible real estate taxes do not include taxes charged for local benefits and improvements that increase the value of the property, such as assessments for sidewalks, water mains, sewer lines, parking lots, and similar improvements.

If you and your spouse file separate returns and one of you itemizes deductions, the other spouse will have a standard deduction of zero. In this situation, the other spouse should also itemize his or her deductions.

• You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse.
• Deductible expenses paid out of separate funds are deductible only by the spouse who pays them. For example, if otherwise deductible medical expenses are paid from an account that is owned by one of the spouses or, in a community property state, from an account that is the separate property of one of the spouses under the laws of that state, only that spouse may claim a deduction for the expenditure.
• If expenses are paid from funds owned by both spouses such as a joint checking account or an account that is considered community property under the laws of the state in which the spouses reside, the deduction should generally be split between you and your spouse. For example, if otherwise deductible mortgage interest on a residence owned by both spouses is paid from a joint checking account, each of you would deduct half of the mortgage interest on your separate returns.
• If, however, only one of the spouses is entitled to a deduction for the expense (for example, a payment of property taxes for property owned by just one of the spouses), only that spouse is allowed a deduction for the expenditure even if the expense is paid from joint funds. Each spouse must maintain records documenting who is considered to have paid the expense.

If payment for services you provided is listed in box 7 of Form 1099-MISC, you are being treated as a self-employed worker, also referred to as an independent contractor. You do not necessarily have to "have a business," but simply perform services as a non-employee to have your compensation treated this way. The payer has determined that an employer-employee relationship does not exist in your case. That determination is complex, but is essentially made by examining the right to control how, when, and where you perform those services. It is not based on how you are paid, how often you are paid, or whether you work part-time or full-time.

Unless you were an employee, you report your non-employee compensation on Schedule C, Profit or Loss from Business (Sole Proprietorship), or Schedule C-EZ, Net Profit from Business. You also need to complete Schedule SE, Self-Employment Tax, and pay self-employment tax on your net earnings from self-employment, if you had net earnings from self-employment of $400 or more. This is the manner by which self-employed persons pay into the Social Security and Medicare trust funds. Employees pay into the Social Security and Medicare trust funds, as well as income tax withholding, through deductions from their paychecks. Generally, there is no tax withholding on self-employment income. You may be subject to the requirement to make quarterly estimated tax payments. If you did not make estimated tax payments, you may be charged a penalty for underpayment of estimated tax.

Independent contractors report their income on Schedule C, Profit or Loss from Business (Sole Proprietorship), however you may qualify to use Schedule C-EZ, Net Profit from Business (Sole Proprietorship).

You should also be aware of Schedule SE, Self-Employment Tax, which must be filed if net earnings from self-employment are $400 or more. This form is used to figure your social security and Medicare tax which is based on your net self-employment income. You may need to make estimated tax payments. If estimated tax is not timely paid, you may also need to file Form 2210, Underpayment of Estimated Tax by Individuals, Estates & Trusts.

The scholarship is not taxable if you satisfy all of the following conditions:

• You are a candidate for a degree at an educational institution.
• You use the amount for tuition and fees required for enrollment or attendance at the educational institution, or for books, supplies, and equipment required for courses of instruction at the institution and required of all students in your course of instruction.
• The amount received does not represent payment for your services (unless required by the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program).

To determine if the sale of inherited property is taxable, you must first determine your basis in the property. The basis of property inherited from a decedent is generally one of the following: 1) the fair market value (FMV) of the property on the date of the decedent's death, or 2) the FMV of the property on the alternate valuation date if the executor of the estate chooses to use alternate valuation. If you sell the property for more than your basis, you have a taxable gain. Report the sale on Schedule D, Capital Gains and Losses, and on Form 8949, Sales and other Dispositions of Capital Assets.

Generally, if you receive the proceeds under a life insurance contract as a beneficiary due to the death of the insured person, the benefits are not includable in gross income and do not have to be reported. Any interest you receive is taxable and needs to be reported just like any other interest received. If the policy was transferred to you for cash or other valuable consideration, the exclusion for the proceeds is limited to the sum of the consideration you paid, additional premiums you paid, and certain other amounts.

No. You do not deduct tip-outs (the tips you split with other employees) on your income tax return. All cash tips you receive must be reported to your employer, unless the cash tips you received during a single calendar month total less than $20. Cash tips include tips received from customers, charged tips (for example, credit and debit card charges) distributed to you by your employer, and tips received from other employees under any tip-sharing arrangement. Both directly and indirectly tipped employees must report tips received to their employer.

You are required to report your cash tips to your employer by the 10th of the month following the month you received your tips. For example, no later then December 10 for the tips received in the month of November. It is helpful to keep a record of amounts which you tipped-out to other employees so that you do not include these amounts in the report to your employer as part of your net tips. You report to your employer only the amount of tips you retain. Remember, you must include amounts you receive from other employees who tip-out to you. You should keep a daily record of all tips you receive from customers and other employees. Recording the amount of tips you receive and the amounts which you tip-out will help you to maintain accurate records of your net tips.

You must report all tips you received (including both cash and noncash tips) on your tax return. Even if box 8 of your Form W-2 contains an amount for allocated tips, you are not required to report allocated tip income if you did not receive it. But you must be able to prove the amount of tips you actually received with adequate records. If you do not have records or have inadequate records, you must report the amount in box 8 as income on your tax return. You cannot deduct any amounts you tipped-out to other employees from the amount shown in box 8.

The expense of tuition for kindergarten does not qualify for the child and dependent care credit because kindergarten is primarily educational in nature. However, the expense of an a before- or after-school care program may qualify, even though the expense of school tuition does not qualify.

Yes, if you meet the other requirements to claim the child and dependent care credit, but are missing the social security number or other taxpayer identifying number of a provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure this information. The taxpayer must provide whatever information is available about the provider (such as name and address) on Form 2441, Child and Dependent Care Expenses. The taxpayer should write "See Attached Statement" in the columns requesting the missing information. The attached statement should explain that the taxpayer requested the provider’s identifying number, but the provider did not give it to the taxpayer. This statement will support a claim of the use of due diligence in trying to secure the identifying information.

Expenses that qualify for an education credit are qualified tuition and related expenses paid by the taxpayer during the taxable year. Qualified tuition and related expenses are tuition and fees required for the enrollment or attendance of the taxpayer, the taxpayer's spouse or the taxpayer's dependent at an eligible educational institution for courses of instruction. An eligible educational institution means a college, university, vocational school or other postsecondary educational institution that is accredited and eligible to participate in the student aid programs administered by the Department of Education.

Qualified tuition and related expenses do not include the following types of expenses:

• Expenses related to any course of instruction or education involving sports, games or hobbies, or to any noncredit course (unless the course is part of the student's degree program or, in the case of the Lifetime Learning Credit, the student takes the course to improve job skills),
• Student activity fees (unless required for enrollment or attendance),
• Athletic fees (unless required for enrollment or attendance),
• Costs of room and board,
• Insurance premiums or medical expenses (including student health fees),
• Transportation expenses, and
• Other personal, living or family expenses.

No, you cannot claim a credit for higher education expenses to the extent that they are paid for by a tax-free scholarship.

No. The noncustodial parent cannot claim the earned income credit on the basis of that child because the child did not live with that parent for the greater part of the year and therefore does not meet the residency test. The custodial parent may be able to claim the earned income credit if all the other requirements are met. Note: For income tax purposes, the custodial parent is the person with whom the qualifying child in question lives with the greater number of nights during the year.

If they otherwise meet all of the requirements to claim the earned income tax credit (EITC), unmarried parents with a qualifying child may choose which one will claim the credit.

Your second home (such as a vacation home) is considered a personal capital asset. Use Schedule D, Capital Gains and Losses, and Form 8949, Sales and Other Dispositions of Capital Assets, to report sales, exchanges, and other dispositions of capital assets.

The basis of stocks or bonds you own generally is the purchase price plus the costs of purchase, such as commissions and recording or transfer fees. If you acquired these securities other than by purchase, your basis is usually determined by fair market value or the previous owner’s adjusted basis. When selling securities, you should be able to identify the specific shares to be sold.

If you cannot adequately identify the shares you sold and you bought the shares at various times for different prices, the basis of the stock sold is: The basis of the shares you acquired first (first-in first-out). Except for certain mutual fund shares, you cannot use the average price per share to figure gain or loss on the sale of stock.

You are required to keep and maintain records that identify basis of all capital assets. If you do not have adequate records to document the basis, the IRS requires you to treat your basis as zero.

Losses on the sale or exchange of personal use property, including a loss on the sale of your home used by you as your personal residence at the time of sale, is not deductible. Only losses associated with property used in a trade or business and investment property (stocks) are deductible.

If you own securities, including stocks, and they become totally worthless, you have a capital loss but not a deduction for bad debt. A stock or other security is treated as becoming totally worthless when it has no value and you must abandon it. To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. Treat worthless securities as though they were capital assets sold or exchanged on the last day of the tax year. Report worthless securities on Form 8949, Part I, line 1, or Part II, line 3, whichever applies. Indicate this as a worthless security deduction by writing "Worthless" in the applicable column of Form 8949.

A stock split occurs when a company creates additional shares, thus reducing the price per share. If you own stock that has split and now own additional shares, you must adjust your basis per share or per the lots of the stock you own.

If the old shares of stock and the new shares are uniform and identical: The basis of the old shares must be allocated to the old and new shares. The per share basis is determined by dividing the adjusted basis of the old stock by the number of shares of old and new stock.

If the old shares were purchased in separate lots for differing amounts of money (a different basis per lot): The adjusted basis of the old stock must be allocated between the old and new stock on a lot by lot basis.

Dividends that are reinvested on your behalf purchase additional shares or fractions of shares for you. If the reinvested dividends buy shares at a price equal to their fair market value, you must report the dividends as income along with any other ordinary dividends.

An investor must include in income the amount received as a dividend. The dividend reinvestment plan then uses the amount received as a dividend to purchase additional shares or fractional shares of the same stock, usually at the fair market value of the stock on the day reinvested. The basis of stock that you received through a dividend reinvestment plan:

• Is the cost of the shares plus any adjustments, such as sales commissions.
• If you have not kept detailed records of your dividend reinvestments, you must reconstruct those records with the help of public records from sources such as the media, your broker, or the company that issued the dividends.
• The basis must be determined by using the first-in first-out rule if you cannot specifically identify which shares were sold.

Under a § 423 employee stock option plan, you have taxable income or a deductible loss when you sell the stock. Your income or loss is the difference between the amount you paid for the stock (the option price) and the amount you receive when you sell it. You generally treat this amount as capital gains or losses; however, you may also have ordinary income to report.

Rental property is income producing property, and as such, considered business property. The loss on the sale of rental property is reported on Form 4797, Sales of Business Property. The ordinary loss is then normally transferred to line 14 of Form 1040.

The only deductible closing costs are those for interest, certain mortgage points, and deductible real estate taxes. Other settlement fees and closing costs for buying the property become additions to your basis in the property and part of your depreciation deduction, including:

• Abstract fees
• Charges for installing utility services
• Legal fees
• Recording fees
• Surveys
• Transfer taxes
• Title insurance
• Any amounts the seller owes that you agree to pay (such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions).

In general, if you receive income from the rental of a dwelling unit, such as a house, apartment, or duplex, there are certain expenses you may deduct. Besides knowing which expenses may be deductible, it is important to understand potential limitations on the amounts of rental expenses that may be deducted in a tax year. There are several types of limitations that may apply.

If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Any rental expenses in excess of rental income cannot be carried forward to the next year.

The tax treatment of rental income and expenses for a dwelling unit that you also use for personal purposes depends on whether you use it as a residence, which depends on how many days such unit is used for personal purposes. Renting to a relative may be considered personal use even if they are paying you rent, unless the family member uses the dwelling unit as his or her main home and pays rent equivalent to the fair rental value.

Replacements of roof, rain gutters, windows and furnace on a residential rental property:

• Are capital improvements to the property because they are for betterments and/or restorations to the property.
• Would be in the same class of property as the residential rental property to which they are attached.
• Are generally depreciated over a recovery period of 27.5 years using the straight line method of depreciation and a mid-month convention since the property is residential rental property.

Repairs, such as repainting the residential rental property are generally currently deductible expenses because they do not improve the property, but keep your property in an ordinarily efficient operating condition.

Note: Repainting your property, fixing gutters or floors, fixing leaks, plastering, and replacing broken windows are examples of repairs. If you make repairs as part of an extensive remodeling or restoration of your property and these repairs directly benefit or are incurred due to this restoration of your property, then the whole job is a capital improvement. In that case, you should capitalize and depreciate the repair costs as the same class of property that you have restored or remodeled as discussed above.

In general, administration expenses deductible in figuring the estate tax include:

• fees paid to the fiduciary for administering the estate;
• attorney, accountant, and return preparer fees;
• expenses incurred for the management, conservation, or maintenance of property;
• expenses in connection with the determination, collection, or refund of the estate's tax liability.

The expenses incurred by an estate for its administration can either be deducted as an expense against the estate and generation-skipping transfer (GST) tax or the annual income tax against the estate. You may deduct the expense from the gross estate in figuring the federal estate tax on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or You may deduct the expense from the estate's gross income in figuring the estate's income tax on Form 1041, U.S. Income Tax Return for Estates and Trusts. However, these expenses cannot be claimed for both estate tax and income tax purposes. In most cases this rule also applies to expenses incurred in the sales of property by the estate.

Generally, a required minimum distribution (RMD) is calculated for each account by dividing the prior December 31 balance of that IRA or retirement plan account by a life expectancy factor that IRS publishes in Tables in Publication 590, Individual Retirement Arrangements (IRAs). There are three separate tables:

• The Uniform Lifetime Table (Table III) is used by an unmarried owner, a owner whose spouse is not the sole beneficiary, and an owner whose spouse is not more than 10 years younger;
• The Joint and Last Survivor Table (Table II) is used by a married owner whose spouse is both more than 10 years younger and the sole beneficiary of the account; and
• The Single Life Expectancy Table (Table I) is used by a beneficiary of an account.

If you are a calendar year taxpayer and at least two-thirds of your gross income for 2016 is from farming or fishing, you have only one payment due date for your 2016 estimated tax, January 15, 2017. The due dates for the first three payment periods do not apply to you.

Required Minimum Distributions (RMDs) generally are minimum amounts that a retirement plan account owner must withdraw annually starting with the year that he or she reaches 70 ½ years of age or, if later, the year in which he or she retires. However, if the retirement plan account is an IRA or the account owner is a 5% owner of the business sponsoring the retirement plan, the RMDs must begin once the account holder is age 70 ½, regardless of whether he or she is retired.

Retirement plan participants and IRA owners are responsible for taking the correct amount of RMDs on time every year from their accounts, and they face stiff penalties for failure to take RMDs.

When a retirement plan account owner or IRA owner dies before RMDs have begun, different RMD rules apply to the beneficiary of the account or IRA. Generally, the entire amount of the owner’s benefit must be distributed to the beneficiary who is an individual either (1) within 5 years of the owner’s death, or (2) over the life of the beneficiary starting no later than one year following the owner’s death.

The RMD rules apply to all employer sponsored retirement plans, including profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs. The RMD rules also apply to Roth 401(k) accounts. However, the RMD rules do not apply to Roth IRAs while the owner is alive.

You must take your first required minimum distribution for the year in which you turn age 70½. However, the first payment can be delayed until April 1 of the year following the year in which you turn 70½. For all subsequent years, including the year in which you were paid the first RMD by April 1, you must take the RMD by December 31 of the year.

An IRA owner must calculate the RMD separately for each IRA that he or she owns, but can withdraw the total amount from one or more of the IRAs. Similarly, a 403(b) contract owner must calculate the RMD separately for each 403(b) contract that he or she owns, but can take the total amount from one or more of the 403(b) contracts. However, RMDs required from other types of retirement plans, such as 401(k) and 457(b) plans have to be taken separately from each of those plan accounts.

If an account owner fails to withdraw a RMD, fails to withdraw the full amount of the RMD, or fails to withdraw the RMD by the applicable deadline, the amount not withdrawn is taxed at 50%.

Yes, the penalty may be waived if the account owner establishes that the shortfall in distributions was due to reasonable error and that reasonable steps are being taken to remedy the shortfall.

The account owner is taxed at his or her income tax rate on the amount of the withdrawn RMD. However, to the extent the RMD is a return of basis or is a qualified distribution from a Roth IRA , it is tax free. A distribution in excess of the RMD for one year cannot be applied to the RMD for a future year. RMD amounts cannot be rolled over into another tax-deferred account.

A rollover is a contribution to a retirement plan or IRA of a distribution that you received from another retirement plan or IRA. The portion of a distribution from a traditional IRA or pre-tax retirement plan account that is not rolled over is generally taxable in the year of the distribution.

If the distribution from the qualified plan or IRA is paid to you, you have 60 days from the date of receipt to roll it over to another qualified plan or IRA. The IRS may waive the 60-day rollover requirement in certain situations..

One-year waiting period for IRA rollovers: If you make a tax-free rollover of a distribution from an IRA, you generally cannot make another rollover from the same IRA within a one-year period. You also cannot make a rollover from the IRA to which the distribution was rolled over.

IRA distributions paid to you are subject to 10% withholding unless you elect out of withholding or choose to have a different amount withheld. Withholding does not apply if the distribution is paid directly to another IRA trustee.

A retirement plan distribution paid to you is subject to mandatory withholding of 20%, even if you intend to roll it over later. Withholding does not apply if you roll over the amount directly to another retirement account. A distribution sent to you in the form of a check payable to the receiving plan or IRA is not subject to withholding.

If you have not elected a direct rollover, in the case of a distribution from a qualified plan, or you have not elected out of withholding, in the case of a distribution from an IRA, your plan administrator or IRA trustee will withhold taxes from your distribution. If you later roll the distribution over within 60 days, you can make up the withheld amount from other sources.

Whether you must file a return depends on your gross income, filing status, and age.

Gross Income

Gross income includes all income that you receive in the form of money, goods, property, and services. It does not include any income that is tax-exempt.

Filing Status

Your filing status is determined on the last day of the tax year, which is December 31 for calendar year taxpayers. Your filing status will be determined by whether you are single or married, and what your family situation is.

Age

If you are age 65 or older on the last day of the tax year, you are allowed a higher amount of gross income before you are required to file a return. The table below lists the income limit amounts for the 2016 tax year.

If your filing status is …	and at the end of the year you were …*	you must file if your gross income is at least …**
Single	under 65 65 or older	$10,350 $11,900
Married Filing Jointly***	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$20,700 $21,950 $23,200
Married Filing Separately	any age	$4,050
Head of Household	under 65 65 or older	$13,350 $14,900
Qualifying Widow(er) with Dependent Child	under 65 65 or older	$16,650 $17,900

* If you turned 65 before January 2, 2017, you are considered to be age 65 at the end of 2016.
** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2016 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly).
*** If you did not live with your spouse at the end of 2016 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return regardless of your age.

Even if you are not required to file a tax return, you should if you are eligible to receive a tax refund. You should file if any of the following are true:

• You had income tax withheld from your pay.
• You made estimated tax payments or had a prior year overpayment applied to this year's tax.
• You qualify for the American Opportunity Credit.
• You are repaying the First-time Homebuyer credit.
• You qualify for a refundable credit for paying alternative minimum tax in a prior year.
• You qualify for the Earned Income Credit.
• You qualify for the Adoption Credit.
• You qualify for the Additional Child Tax Credit.
• You qualify for the Health Coverage Tax Credit.
• You qualify for a credit for federal fuel tax.

Your marital status on the last day of the tax year determines your status for the entire year. If you were separated or divorced under a divorce or separate maintenance decree on the last day of the year, you are considered unmarried for the entire year. State law governs whether you are considered married, legally separated or divorced under decree.

You are considered married if any of the following are true:

• You are married and living together as husband and wife.
• You are living together in a common-law marriage, recognized in Texas or in the state where the common law marriage began.
• You are married and living apart but not legally separated by a divorce or separate maintenance decree.
• You are separated under a temporary decree of divorce.
• The IRS also recognizes same-sex marriages, provided the marriage took place in a location where it was recognized as a legal marriage. Once recognized as legally married, the taxpayers may file as married, even if the location they now live in does not recognize the marriage as legal.

If your spouse died during the year, you are considered married for the entire year. If you remarried before the end of the year, you can file jointly with your new spouse and file a married filing separately return for your deceased spouse.

There are five filing statuses:

Single

- You can only file as single if you are unmarried or considered unmarried for the entire year. If you claim dependents as an exemption, you may be able to file as head of household, which usually results in a lower tax liability than filing as single.

Married Filing Jointly

- If you are married or are considered married, and you and your spouse agree, you can file a joint return. Filing jointly usually results in a lower tax than filing separately.

Married Filing Separately

- If you are married or are considered married and you and your spouse do not agree to file jointly, you can file married filing separately. If you file a separate return you generally only report your own income, credits, exemptions and deductions. Filing separate returns usually results in a higher combined tax.

Head of Household

- Filing as head of household usually results in a lower tax liability than filing singly or married filing separately. You can file as head of household if you are single or unmarried, paid more than half the cost of keeping up a home, and had a qualifying child or qualifying relative that lived with you in the home for more than half the year. But if the qualifying relative is your parent, he or she does not have to live with you. You must be able to claim an exemption for the parent, and you must pay more than half of the cost of the parent's household expenses.

If you are married you can file as head of household if you can be considered unmarried. ALL of the following must be true:

• You and your spouse file separately.
• You pay more than 50% of the expenses of maintaining the household.
• Your spouse did not live in the home for the last 6 months of the year - not even an occasional overnight stay for the child.
• The household is the principal home of a qualifying person or child.
• You can claim an exemption for a qualifying person or child.

Qualifying Widow(er)

- If your spouse died during the year, you generally can file married filing jointly. For two years after the death of your spouse you can file as qualifying widow(er) if all of the following are true:

• You did not remarry.
• You qualified to file married filing jointly with your spouse in the year your spouse died.
• You pay more than 50% of the expenses of maintaining the household.
• The household is the principal home of a qualifying child.
• You can claim an exemption for a qualifying child.