This chapter helps you
determine which filing status to
use. There are five filing
statuses:
Single,
Married Filing
Jointly,
Married Filing
Separately,
Head of Household,
and
Qualifying Widow(er)
With Dependent Child.
If more than one filing
status applies to you, choose
the one that will give you the
lowest tax.
You must determine your
filing status before you can
determine your filing
requirements (chapter 1),
standard deduction (chapter 22),
and correct tax (chapter 32).
You also use your filing status
in determining whether you are
eligible to claim certain
deductions and credits.
Useful Items - You
may want to see:
Publication
501
Exemptions, Standard
Deduction, and Filing
Information
519
U.S. Tax Guide for
Aliens
555
Community Property
Marital Status
In general, your filing
status depends on whether you
are considered unmarried or
married. A marriage means only a
legal union between a man and a
woman as husband and wife.
Unmarried
persons.
You are considered
unmarried for the whole year
if, on the last day of your
tax year, you are unmarried
or legally separated from
your spouse under a divorce
or a separate maintenance
decree. State law governs
whether you are married or
legally separated under a
divorce or separate
maintenance decree.
Divorced persons.
If you are divorced under
a final decree by the last
day of the year, you are
considered unmarried for the
whole year.
Divorce
and remarriage.
If you obtain a divorce in
one year for the sole
purpose of filing tax
returns as unmarried
individuals, and at the time
of divorce you intended to
and did remarry each other
in the next tax year, you
and your spouse must file as
married individuals.
Annulled marriages.If you obtain a court
decree of annulment, which
holds that no valid marriage
ever existed, you are
considered unmarried even if
you filed joint returns for
earlier years. You must file
Form 1040X, Amended U.S.
Individual Income Tax
Return, claiming single or
head of household status for
each tax year affected by
the annulment that is not
closed by the statute of
limitations for filing a tax
return. The statute of
limitations generally does
not expire until 3 years
after your original return
was filed.
Head of
household or qualifying
widow(er) with dependent
child.
If you are considered
unmarried, you may be able
to file as a head of
household or as a qualifying
widow(er) with a dependent
child. See
Head of Household and
Qualifying Widow(er) With
Dependent Child
to see if you qualify.
Married
persons.
If you are considered
married for the whole year,
you and your spouse can file
a joint return, or you can
file separate returns.
Considered married.
You are considered married
for the whole year if on the
last day of your tax year
you and your spouse meet any
one of the following tests.
You are married
and living together
as husband and wife.
You are living
together in a common
law marriage that is
recognized in the
state where you now
live or in the state
where the common law
marriage began.
You are married
and living apart,
but not legally
separated under a
decree of divorce or
separate
maintenance.
You are
separated under an
interlocutory (not
final) decree of
divorce. For
purposes of filing a
joint return, you
are not considered
divorced.
Spouse
died.
If your spouse died during
the year, you are considered
married for the whole year
for filing status purposes.
If you did not remarry
before the end of the tax
year, you can file a joint
return for yourself and your
deceased spouse. For the
next 2 years, you may be
entitled to the special
benefits described later
under Qualifying Widow(er)
With Dependent Child.
If you remarried before
the end of the tax year, you
can file a joint return with
your new spouse. Your
deceased spouse's filing
status is married filing
separately for that year.
Married
persons living apart.
If you live apart from
your spouse and meet certain
tests, you may be considered
unmarried. If this applies
to you, you can file as head
of household even though you
are not divorced or legally
separated. If you qualify to
file as head of household
instead of as married filing
separately, your standard
deduction will be higher.
Also, your tax may be lower,
and you may be able to claim
the earned income credit.
See Head of Household,
later.
Single
Your filing status is single
if, on the last day of the year,
you are unmarried or legally
separated from your spouse under
a divorce or separate
maintenance decree, and you do
not qualify for another filing
status. To determine your
marital status on the last day
of the year, see
Marital Status,
earlier.
Your filing status may be
single if you were widowed
before January 1, 2004, and did
not remarry in 2004. However,
you might be able to use another
filing status that will give you
a lower tax. See
Head
of Household and
Qualifying Widow(er) With
Dependent Child to
see if you qualify.
How to
file. You can file
Form 1040EZ (if you have no
dependents, are under 65 and
not blind, and meet other
requirements), Form 1040A,
or Form 1040. If you file
Form 1040A or Form 1040,
show your filing status as
single by checking the box
on line 1. Use the
Single column of
the Tax Table or Section A
of the Tax Computation
Worksheet to figure your
tax.
Married Filing
Jointly
You can choose married filing
jointly as your filing status if
you are married and both you and
your spouse agree to file a
joint return. On a joint return,
you report your combined income
and deduct your combined
allowable expenses. You can file
a joint return even if one of
you had no income or deductions.
If you and your spouse decide
to file a joint return, your tax
may be lower than your combined
tax for the other filing
statuses. Also, your standard
deduction (if you do not itemize
deductions) may be higher, and
you may qualify for tax benefits
that do not apply to other
filing statuses.
If you and your spouse
each have income, you may want
to figure your tax both on a
joint return and on separate
returns (using the filing status
of married filing separately).
Choose the method that gives the
two of you the lower combined
tax.
How to
file. If you file as
married filing jointly, you
can use Form 1040 or Form
1040A. If you have no
dependents, are under 65 and
not blind, and meet other
requirements, you can file
Form 1040EZ. If you file
Form 1040 or Form 1040A,
show this filing status by
checking the box on line 2.
Use the
Married filing jointly column of the Tax
Table or Section B of the
Tax Computation Worksheet to
figure your tax.
Spouse died
during the year.
If your spouse died during
the year, you are considered
married for the whole year
and can choose married
filing jointly as your
filing status. See
Spouse died,
earlier, for more
information.
Divorced
persons.
If you are divorced under
a final decree by the last
day of the year, you are
considered unmarried for the
whole year and you cannot
choose married filing
jointly as your filing
status.
Filing a
Joint Return
Both you and your spouse
must include all of your
income, exemptions, and
deductions on your joint
return.
Accounting period.
Both of you must use
the same accounting
period, but you can use
different accounting
methods. See
Accounting Periods
and
Accounting Methods
in chapter
1.
Joint
responsibility.
Both of you may be
held responsible,
jointly and
individually, for the
tax and any interest or
penalty due on your
joint return. One spouse
may be held responsible
for all the tax due even
if all the income was
earned by the other
spouse.
Divorced taxpayer.
You may be held
jointly and individually
responsible for any tax,
interest, and penalties
due on a joint return
filed before your
divorce. This
responsibility may apply
even if your divorce
decree states that your
former spouse will be
responsible for any
amounts due on
previously filed joint
returns.
Relief from joint
liability. In
some cases, one spouse
may be relieved of joint
liability for tax,
interest, and penalties
on a joint return for
items of the other
spouse that were
incorrectly reported on
the joint return. You
can ask for relief no
matter how small the
liability.
There are three types
of relief available.
Innocent
spouse relief,
which applies to
all joint
filers.
Separation
of liability,
which applies to
joint filers who
are divorced,
widowed, legally
separated, or
have not lived
together for the
12 months ending
on the date
election of this
relief is filed.
Equitable
relief, which
applies to all
joint filers who
do not qualify
for innocent
spouse relief or
separation of
liability.
You must file Form
8857, Request for
Innocent Spouse Relief,
to request any of these
kinds of relief.
Publication 971,
Innocent Spouse Relief,
explains these kinds of
relief and who may
qualify for them.
Signing
a joint return.
For a return to be
considered a joint
return, both husband and
wife generally must sign
the return. If your
spouse died before
signing the return, see
Signing the return
in chapter
4.
Spouse away from home.
If your spouse is away
from home, you should
prepare the return, sign
it, and send it to your
spouse to sign so that
it can be filed on time.
Injury or disease
prevents signing.
If your spouse cannot
sign because of disease
or injury and tells you
to sign, you can sign
your spouse's name in
the proper space on the
return followed by the
words “By
(your name), Husband (or
Wife).” Be sure
to also sign in the
space provided for your
signature. Attach a
dated statement, signed
by you, to the return.
The statement should
include the form number
of the return you are
filing, the tax year,
the reason your spouse
cannot sign, and that
your spouse has agreed
to your signing for him
or her.
Signing as guardian of
spouse.
If you are the
guardian of your spouse
who is mentally
incompetent, you can
sign the return for your
spouse as guardian.
Spouse in combat zone.
If your spouse is
unable to sign the
return because he or she
is serving in a combat
zone (such as the
Persian Gulf Area,
Yugoslavia, or
Afghanistan), or a
qualified hazardous duty
area (Bosnia and
Herzegovina, Croatia,
and Macedonia), or a
contingency operation,
and you do not have a
power of attorney or
other statement, you can
sign for your spouse.
Attach a signed
statement to your return
that explains that your
spouse is serving in a
combat zone. For more
information on special
tax rules for persons
who are serving in a
combat zone, or who are
in missing status as a
result of serving in a
combat zone, get
Publication 3, Armed
Forces' Tax Guide.
Other reasons spouse
cannot sign.If your spouse
cannot sign the joint
return for any other
reason, you can sign for
your spouse only if you
are given a valid power
of attorney (a legal
document giving you
permission to act for
your spouse). Attach the
power of attorney (or a
copy of it) to your tax
return. You can use Form
2848, Power of Attorney
and Declaration of
Representative.
Nonresident alien or
dual-status alien.
A joint return
generally cannot be
filed if either spouse
is a nonresident alien
at any time during the
tax year. However, if
one spouse was a
nonresident alien or
dual-status alien who
was married to a U.S.
citizen or resident at
the end of the year, the
spouses can choose to
file a joint return. If
you do file a joint
return, you and your
spouse are both treated
as U.S. residents for
the entire tax year. For
information on this
choice, see chapter 1 of
Publication 519.
Married Filing
Separately
You can choose married filing
separately as your filing status
if you are married. This filing
status may benefit you if you
want to be responsible only for
your own tax or if it results in
less tax than filing a joint
return.
If you and your spouse do not
agree to file a joint return,
you may have to use this filing
status.
You may be able to choose
head of household filing status
if you live apart from your
spouse, meet certain tests, and
are considered unmarried
(explained later, under
Head
of Household). This
can apply to you even if you are
not divorced or legally
separated. If you qualify to
file as head of household,
instead of as married filing
separately, your tax may be
lower, you may be able to claim
the earned income credit and
certain other credits, and your
standard deduction will be
higher. The head of household
filing status allows you to
choose the standard deduction
even if your spouse chooses to
itemize deductions. See
Head
of Household, later,
for more information.
Unless you are required
to file separately, you should
figure your tax both ways (on a
joint return and on separate
returns). This way you can make
sure you are using the filing
status that results in the
lowest combined tax. However,
you will generally pay more
combined tax on separate returns
than you would on a joint return
for the reasons listed under
Special Rules, later.
How to
file.
If you file a separate
return, you generally report
only your own income,
exemptions, credits, and
deductions on your
individual return. You can
claim an exemption for your
spouse if your spouse had no
gross income and was not the
dependent of another person.
However, if your spouse had
any gross income or was the
dependent of someone else,
you cannot claim an
exemption for him or her on
your separate return.
If you file as married
filing separately, you can use
Form 1040A or Form 1040. Select
this filing status by checking
the box on line 3 of either
form. You also must enter your
spouse's social security number
and full name in the spaces
provided. Use the
Married filing separately column of the Tax Table
or Section C of the Tax
Computation Worksheet to figure
your tax.
Special
Rules
If you choose married
filing separately as your
filing status, the following
special rules apply. Because
of these special rules, you
will usually pay more tax on
a separate return than if
you used another filing
status that you qualify for.
Your tax rate
generally will be
higher than on a
joint return.
Your exemption
amount for figuring
the alternative
minimum tax will be
half that allowed to
a joint return
filer.
You cannot take
the credit for child
and dependent care
expenses in most
cases, and the
amount that you can
exclude from income
under an employer's
dependent care
assistance program
is limited to $2,500
(instead of $5,000
if you filed a joint
return). For more
information about
these expenses, the
credit, and the
exclusion, see
chapter 34.
You cannot take
the earned income
credit.
You cannot take
the exclusion or
credit for adoption
expenses in most
cases.
You cannot take
the education
credits (the Hope
credit and the
lifetime learning
credit), the
deduction for
student loan
interest, or the
tuition and fees
deduction.
You cannot
exclude any interest
income from
qualified U.S.
savings bonds that
you used for higher
education expenses.
If you lived
with your spouse at
any time during the
tax year:
You
cannot claim
the credit
for the
elderly or
the
disabled.
You will
have to
include in
income more
(up to 85%)
of your
social
security
benefits or
equivalent
railroad
retirement
benefits you
received,
and
You
cannot roll
over amounts
from a
traditional
IRA into a
Roth IRA.
The following
deductions and
credits are reduced
at income levels
that are half those
for a joint return:
The
child tax
credit,
The
retirement
savings
contributions
credit,
Itemized
deductions,
and
The
deduction
for personal
exemptions.
Your capital
loss deduction limit
is $1,500 (instead
of $3,000 if you
filed a joint
return).
If your spouse
itemizes deductions,
you cannot claim the
standard deduction.
If you can claim the
standard deduction,
your basic standard
deduction is half
the amount allowed
on a joint return.
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 18.
Rental
activity losses.
If you actively
participated in a
passive rental real
estate activity that
produced a loss, you
generally can 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
cannot claim this
special allowance.
Married persons filing
separate returns who
lived apart at all times
during the year are each
allowed a $12,500
maximum special
allowance for losses
from passive real estate
activities. See
Limits on Rental
Losses in
chapter 10.
Community property
states.
If you live in
Arizona, California,
Idaho, Louisiana,
Nevada, New Mexico,
Texas, Washington, or
Wisconsin and file
separately, your income
may be considered
separate income or
community income for
income tax purposes. See
Publication 555.
Joint Return
After
Separate
Returns
You can change your
filing status by filing
an amended return using
Form 1040X.
If you or your spouse
(or both of you) file a
separate return, you
generally can change to
a joint return any time
within 3 years from the
due date of the separate
return or returns. This
does not 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 cannot
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 of the return
to make the change.
See chapter 4 for
more information on
filing a return for
a decedent.
Head of Household
You may be able to file as
head of household if you meet
all of the following
requirements.
You are unmarried or
“considered
unmarried” on the
last day of the year.
You paid more than
half the cost of keeping
up a home for the year.
A “qualifying
person” lived
with you in the home for
more than half the year
(except for temporary
absences, such as
school). However, your
dependent parent does
not have to live with
you. See
Special rule for
parent,
later, under
Qualifying Person.
A foster child must live
with you all year. Also,
see
Table 2-1,
later.
If you qualify to file 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.
Kidnapped
child.
A child may qualify you to
file as head of household
even if the child has been
kidnapped. For more
information, see Publication
501.
How to
file.If you file as head of
household, you can use
either Form 1040A or Form
1040. Indicate your choice
of this filing status by
checking the box on line 4
of either form. Use the
Head of a household column of the Tax
Table or Section D of the
Tax Computation Worksheet to
figure your tax.
Considered
Unmarried
You are considered
unmarried on the last day of
the tax year if you meet all
the following tests.
You file a
separate return,
defined earlier
under
Joint Return
After Separate
Returns.
You paid more
than half the cost
of keeping up your
home for the tax
year.
Your spouse did
not live in your
home during the last
6 months of the tax
year. Your spouse is
considered to live
in your home even if
he or she is
temporarily absent
due to special
circumstances. See
Temporary
absences,
under
Qualifying
Person,
later.
Your home was
the main home of
your child,
stepchild, or
adopted child for
more than half the
year or was the main
home of your foster
child for the entire
year. (See
Home of
qualifying person,
under
Qualifying
Person,
later, for rules
applying to a
child's birth,
death, or temporary
absence during the
year.)
You must be able
to claim an
exemption for the
child. However, you
can still meet this
test if you cannot
claim the exemption
only because the
noncustodial parent
is allowed to claim
the exemption for
the child. See
Exception
under
Support Test for
Child of Divorced or
Separated Parents
in chapter 3 for
situations where the
noncustodial parent
is allowed to claim
the exemption for
the child. The
general rules for
claiming an
exemption for a
dependent are
explained in chapter
3.
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 Publication
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 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.
Earned income credit.
Even if you are
considered unmarried for
head of household
purposes because you are
married to a nonresident
alien, you are still
considered married for
purposes of the earned
income credit (unless
you meet the five tests
listed earlier). You are
not entitled to the
credit unless you file a
joint return with your
spouse and meet other
qualifications. See
chapter 38 for more
information.
Choice to treat spouse
as resident.
You are considered
married if you choose to
treat your spouse as a
resident alien.
Keeping Up a
Home
To qualify for head of
household status, you must
pay more than half of the
cost of keeping up a home
for the year. You can
determine whether you paid
more than half of the cost
of keeping up a home by
using the
Cost of Keeping Up a Home
worksheet, shown
on the next page.
Cost of Keeping Up a
Home
Amount
You Paid
Total Cost
Property
taxes
$
$
Mortgage
interest
expense
Rent
Utility
charges
Upkeep and
repairs
Property
insurance
Food
consumed
on the
premises
Other
household
expenses
Totals
$
$
Minus total
amount
you paid
(
)
Amount
others paid
$
If the total
amount you
paid is more
than the
amount
others paid,
you meet the
requirement
of paying
more than
half the
cost of
keeping up
the home.
Costs
you include.
Include in the cost of
upkeep expenses such as
rent, mortgage interest,
real estate taxes,
insurance on the home,
repairs, utilities, and
food eaten in the home.
Costs
you do not include.
Do not include in the
cost of upkeep expenses
such as clothing,
education, medical
treatment, vacations,
life insurance, or
transportation. Also, do
not include the rental
value of a home you own
or the value of your
services or those of a
member of your
household.
Qualifying
Person
See
Table 2-1 to see
who is a qualifying person.
Any person not described
in Table 2-1 is
not a qualifying person.
Home of
qualifying person.
Generally, the
qualifying person must
live with you for more
than half of the year.
Special rule for parent.
You may be eligible to
file as head of
household even if the
parent for whom you can
claim an exemption does
not live with you. You
must pay more than half
the cost of keeping up a
home that was the main
home for the entire year
for your father or
mother. You are keeping
up a main home for your
father or mother if you
pay more than half the
cost of keeping your
parent in a rest home or
home for the elderly.
Temporary absences.
You and your
qualifying person are
considered to live
together even if one or
both of you are
temporarily absent from
your home due to special
circumstances such as
illness, education,
business, vacation, or
military service. It
must be reasonable to
assume that the absent
person will return to
the home after the
temporary absence. You
must continue to keep up
the home during the
absence.
Death or birth.
You may be eligible to
file as head of
household if the
individual who qualifies
you for this filing
status is born or dies
during the year. You
must have provided more
than half of the cost of
keeping up a home that
was the individual's
main home for more than
half the year or, if
less, the period during
which the individual
lived.
Example.
You are
unmarried. Your
mother, for whom you
can claim an
exemption, lived in
an apartment by
herself. She died on
September 2. The
cost of the upkeep
of her apartment for
the year until her
death was $6,000.
You paid $4,000 and
your brother paid
$2,000. Your brother
made no other
payments toward your
mother's support.
Your mother had no
income. Because you
paid more than half
the cost of keeping
up your mother's
apartment from
January 1 until her
death, and you can
claim an exemption
for her, you can
file as a head of
household.
Table 2-1.
Who Is a
Qualifying
Person for
Filing as
Head of
Household?
1
he or she is
related to
you by blood
and
you can
claim an
exemption
for him or
her 2,
3
a qualifying
person.
he or she is
not related
to you by
blood 3
not a
qualifying
person.
you cannot
claim an
exemption
for him or
her
child,
grandchild,
stepchild,
or adopted
child
he or she is
single
a qualifying
person.
4
he or she is
married,
and
you can
claim an
exemption
for him or
her 2
a qualifying
person.
he or she is
married,
and
you cannot
claim an
exemption
for him or
her
not a
qualifying
person.
5
foster child
6
the child
lived with
you all
year,
and
you can
claim an
exemption
for him or
her 2
a qualifying
person.
the child
lived with
you all
year,
and
you cannot
claim an
exemption
for him or
her
not a
qualifying
person.
1A
person
cannot
qualify more
than one
taxpayer to
use the head
of household
filing
status for
the year.
2If
you can
claim an
exemption
for a person
only because
of a
multiple
support
agreement,
that person
cannot be a
qualifying
person. See
Multiple
Support
Agreement
in chapter
3.
3You
are related
by blood to
an uncle or
aunt if he
or she is
the brother
or sister of
your mother
or father.
You are
related by
blood to a
nephew or
niece if he
or she is
the child of
your brother
or sister.
4This
child is a
qualifying
person even
if you
cannot claim
an exemption
for the
child.
5This
child is a
qualifying
person if
you could
claim an
exemption
for the
child except
that the
child's
other parent
claims the
exemption
under the
special
rules for a
noncustodial
parent
discussed
under
Support
Test for
Child of
Divorced or
Separated
Parents
in chapter
3.
6The
term “foster
child”
is defined
under
Exemptions
for
Dependents
in chapter
3.
Qualifying Widow(er)
With Dependent Child
If your spouse died in 2004,
you can use married filing
jointly as your filing status
for 2004 if you otherwise
qualify to use that status. The
year of death is the last year
for which you can file jointly
with your deceased spouse. See
Married Filing Jointly, earlier.
You may be eligible to use
qualifying widow(er) with
dependent child as your filing
status for 2 years following the
year your spouse died. For
example, if your spouse died in
2003, and you have not
remarried, you may be able to
use this filing status for 2004
and 2005.
This filing status entitles
you to use joint return tax
rates and the highest standard
deduction amount (if you do not
itemize deductions). This status
does not entitle you to file a
joint return.
How to
file. If you file as
qualifying widow(er) with
dependent child, you can use
either Form 1040A or Form
1040. Indicate your filing
status by checking the box
on line 5 of either form.
Use the
Married filing jointly column of the Tax
Table or Section B of the
Tax Computation Worksheet to
figure your tax.
Eligibility
rules. You are
eligible to file your 2004
return as a qualifying
widow(er) with dependent
child if you meet all of the
following tests.
You were
entitled to file a
joint return with
your spouse for the
year your spouse
died. It does not
matter whether you
actually filed a
joint return.
Your spouse died
in 2002 or 2003 and
you did not remarry
before the end of
2004.
You have a
child, stepchild,
adopted child, or
foster child for
whom you can claim
an exemption.
You paid more
than half the cost
of keeping up a home
that is the main
home for you and
that child for the
entire year, except
for temporary
absences. See
Temporary
absences and
Keeping Up a
Home,
discussed earlier
under
Head of
Household.
As mentioned earlier,
this filing status is only
available for 2 years
following the year your
spouse died.
Example.
John Reed's wife died
in 2002. John has not
remarried. During 2003
and 2004, he continued
to keep up a home for
himself and his child
(for whom he can claim
an exemption). For 2002
he was entitled to file
a joint return for
himself and his deceased
wife. For 2003 and 2004
he can file as
qualifying widower with
a dependent child. After
2004 he can file as head
of household if he
qualifies.
Death or
birth.You may be eligible to
file as a qualifying
widow(er) with dependent
child if the child who
qualifies you for this
filing status is born or
dies during the year. You
must have provided more than
half of the cost of keeping
up a home that was the
child's main home during the
entire part of the year he
or she was alive.
