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Amend Federal Tax Return 2012

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Amend Federal Tax Return 2012

Amend federal tax return 2012 20. Amend federal tax return 2012   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Amend federal tax return 2012 Married persons who filed separate returns. Amend federal tax return 2012 What's New Standard deduction increased. Amend federal tax return 2012  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Amend federal tax return 2012 The amount depends on your filing status. Amend federal tax return 2012 You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Amend federal tax return 2012 Introduction This chapter discusses the following topics. Amend federal tax return 2012 How to figure the amount of your standard deduction. Amend federal tax return 2012 The standard deduction for dependents. Amend federal tax return 2012 Who should itemize deductions. Amend federal tax return 2012 Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Amend federal tax return 2012 If you have a choice, you can use the method that gives you the lower tax. Amend federal tax return 2012 The standard deduction is a dollar amount that reduces your taxable income. Amend federal tax return 2012 It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Amend federal tax return 2012 The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Amend federal tax return 2012 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Amend federal tax return 2012 Persons not eligible for the standard deduction. Amend federal tax return 2012   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Amend federal tax return 2012 You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Amend federal tax return 2012 Note. Amend federal tax return 2012 If you are a nonresident alien who is married to a U. Amend federal tax return 2012 S. Amend federal tax return 2012 citizen or resident alien at the end of the year, you can choose to be treated as a U. Amend federal tax return 2012 S. Amend federal tax return 2012 resident. Amend federal tax return 2012 (See Publication 519, U. Amend federal tax return 2012 S. Amend federal tax return 2012 Tax Guide for Aliens. Amend federal tax return 2012 ) If you make this choice, you can take the standard deduction. Amend federal tax return 2012 If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Amend federal tax return 2012 See Standard Deduction for Dependents, later. Amend federal tax return 2012 Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Amend federal tax return 2012 Generally, the standard deduction amounts are adjusted each year for inflation. Amend federal tax return 2012 The standard deduction amounts for most people are shown in Table 20-1. Amend federal tax return 2012 Decedent's final return. Amend federal tax return 2012   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Amend federal tax return 2012 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Amend federal tax return 2012 Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Amend federal tax return 2012 You are considered 65 on the day before your 65th birthday. Amend federal tax return 2012 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Amend federal tax return 2012 Use Table 20-2 to figure the standard deduction amount. Amend federal tax return 2012 Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Amend federal tax return 2012 Not totally blind. Amend federal tax return 2012   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Amend federal tax return 2012   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Amend federal tax return 2012 You must keep the statement in your records. Amend federal tax return 2012   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Amend federal tax return 2012 Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Amend federal tax return 2012 You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Amend federal tax return 2012 Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Amend federal tax return 2012 Example 1. Amend federal tax return 2012 Larry, 46, and Donna, 33, are filing a joint return for 2013. Amend federal tax return 2012 Neither is blind, and neither can be claimed as a dependent. Amend federal tax return 2012 They decide not to itemize their deductions. Amend federal tax return 2012 They use Table 20-1. Amend federal tax return 2012 Their standard deduction is $12,200. Amend federal tax return 2012 Example 2. Amend federal tax return 2012 The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Amend federal tax return 2012 Larry and Donna use Table 20-2. Amend federal tax return 2012 Their standard deduction is $13,400. Amend federal tax return 2012 Example 3. Amend federal tax return 2012 Bill and Lisa are filing a joint return for 2013. Amend federal tax return 2012 Both are over age 65. Amend federal tax return 2012 Neither is blind, and neither can be claimed as a dependent. Amend federal tax return 2012 If they do not itemize deductions, they use Table 20-2. Amend federal tax return 2012 Their standard deduction is $14,600. Amend federal tax return 2012 Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Amend federal tax return 2012 However, if the individual is 65 or older or blind, the standard deduction may be higher. Amend federal tax return 2012 If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Amend federal tax return 2012 Earned income defined. Amend federal tax return 2012   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Amend federal tax return 2012    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Amend federal tax return 2012 See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Amend federal tax return 2012 Example 1. Amend federal tax return 2012 Michael is single. Amend federal tax return 2012 His parents can claim an exemption for him on their 2013 tax return. Amend federal tax return 2012 He has interest income of $780 and wages of $150. Amend federal tax return 2012 He has no itemized deductions. Amend federal tax return 2012 Michael uses Table 20-3 to find his standard deduction. Amend federal tax return 2012 He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Amend federal tax return 2012 His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Amend federal tax return 2012 Example 2. Amend federal tax return 2012 Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Amend federal tax return 2012 Joe is married and files a separate return. Amend federal tax return 2012 His wife does not itemize deductions on her separate return. Amend federal tax return 2012 Joe has $1,500 in interest income and wages of $3,800. Amend federal tax return 2012 He has no itemized deductions. Amend federal tax return 2012 Joe finds his standard deduction by using Table 20-3. Amend federal tax return 2012 He enters his earned income, $3,800 on line 1. Amend federal tax return 2012 He adds lines 1 and 2 and enters $4,150 on line 3. Amend federal tax return 2012 On line 5, he enters $4,150, the larger of lines 3 and 4. Amend federal tax return 2012 Because Joe is married filing a separate return, he enters $6,100 on line 6. Amend federal tax return 2012 On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amend federal tax return 2012 Example 3. Amend federal tax return 2012 Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Amend federal tax return 2012 She is 18 years old and blind. Amend federal tax return 2012 She has interest income of $1,300 and wages of $2,900. Amend federal tax return 2012 She has no itemized deductions. Amend federal tax return 2012 Amy uses Table 20-3 to find her standard deduction. Amend federal tax return 2012 She enters her wages of $2,900 on line 1. Amend federal tax return 2012 She adds lines 1 and 2 and enters $3,250 on line 3. Amend federal tax return 2012 On line 5, she enters $3,250, the larger of lines 3 and 4. Amend federal tax return 2012 Because she is single, Amy enters $6,100 on line 6. Amend federal tax return 2012 She enters $3,250 on line 7a. Amend federal tax return 2012 This is the smaller of the amounts on lines 5 and 6. Amend federal tax return 2012 Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Amend federal tax return 2012 She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Amend federal tax return 2012 Example 4. Amend federal tax return 2012 Ed is single. Amend federal tax return 2012 His parents can claim an exemption for him on their 2013 tax return. Amend federal tax return 2012 He has wages of $7,000, interest income of $500, and a business loss of $3,000. Amend federal tax return 2012 He has no itemized deductions. Amend federal tax return 2012 Ed uses Table 20-3 to figure his standard deduction. Amend federal tax return 2012 He enters $4,000 ($7,000 - $3,000) on line 1. Amend federal tax return 2012 He adds lines 1 and 2 and enters $4,350 on line 3. Amend federal tax return 2012 On line 5 he enters $4,350, the larger of lines 3 and 4. Amend federal tax return 2012 Because he is single, Ed enters $6,100 on line 6. Amend federal tax return 2012 On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amend federal tax return 2012 Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Amend federal tax return 2012 Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Amend federal tax return 2012 You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Amend federal tax return 2012 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Amend federal tax return 2012 See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Amend federal tax return 2012 When to itemize. Amend federal tax return 2012   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Amend federal tax return 2012 These deductions are explained in chapters 21–28. Amend federal tax return 2012    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Amend federal tax return 2012 Enter the amount from Schedule A, line 29, on Form 1040, line 40. Amend federal tax return 2012 Electing to itemize for state tax or other purposes. Amend federal tax return 2012   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Amend federal tax return 2012 You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Amend federal tax return 2012 To make this election, you must check the box on line 30 of Schedule A. Amend federal tax return 2012 Changing your mind. Amend federal tax return 2012   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Amend federal tax return 2012 S. Amend federal tax return 2012 Individual Income Tax Return. Amend federal tax return 2012 See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Amend federal tax return 2012 Married persons who filed separate returns. Amend federal tax return 2012   You can change methods of taking deductions only if you and your spouse both make the same changes. Amend federal tax return 2012 Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Amend federal tax return 2012    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Amend federal tax return 2012 You both must use the same method of claiming deductions. Amend federal tax return 2012 If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Amend federal tax return 2012 See Persons not eligible for the standard deduction , earlier. Amend federal tax return 2012 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Amend federal tax return 2012 Table 20-1. Amend federal tax return 2012 Standard Deduction Chart for Most People* If your filing status is. Amend federal tax return 2012 . Amend federal tax return 2012 . Amend federal tax return 2012 Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Amend federal tax return 2012 Use Table 20-2 or 20-3 instead. Amend federal tax return 2012 Table 20-2. Amend federal tax return 2012 Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Amend federal tax return 2012 Then go to the chart. Amend federal tax return 2012 You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Amend federal tax return 2012 . Amend federal tax return 2012 . Amend federal tax return 2012 AND the number in the box above is. Amend federal tax return 2012 . Amend federal tax return 2012 . Amend federal tax return 2012 THEN your standard deduction is. Amend federal tax return 2012 . Amend federal tax return 2012 . Amend federal tax return 2012 Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Amend federal tax return 2012 Table 20-3. Amend federal tax return 2012 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Amend federal tax return 2012 Check the correct number of boxes below. Amend federal tax return 2012 Then go to the worksheet. Amend federal tax return 2012 You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Amend federal tax return 2012 Enter your earned income (defined below). Amend federal tax return 2012 If none, enter -0-. Amend federal tax return 2012 1. Amend federal tax return 2012   2. Amend federal tax return 2012 Additional amount. Amend federal tax return 2012 2. Amend federal tax return 2012 $350 3. Amend federal tax return 2012 Add lines 1 and 2. Amend federal tax return 2012 3. Amend federal tax return 2012   4. Amend federal tax return 2012 Minimum standard deduction. Amend federal tax return 2012 4. Amend federal tax return 2012 $1,000 5. Amend federal tax return 2012 Enter the larger of line 3 or line 4. Amend federal tax return 2012 5. Amend federal tax return 2012   6. Amend federal tax return 2012 Enter the amount shown below for your filing status. Amend federal tax return 2012 Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Amend federal tax return 2012   7. Amend federal tax return 2012 Standard deduction. Amend federal tax return 2012         a. Amend federal tax return 2012 Enter the smaller of line 5 or line 6. Amend federal tax return 2012 If born after January 1, 1949, and not blind, stop here. Amend federal tax return 2012 This is your standard deduction. Amend federal tax return 2012 Otherwise, go on to line 7b. Amend federal tax return 2012 7a. Amend federal tax return 2012     b. Amend federal tax return 2012 If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Amend federal tax return 2012 7b. Amend federal tax return 2012     c. Amend federal tax return 2012 Add lines 7a and 7b. Amend federal tax return 2012 This is your standard deduction for 2013. Amend federal tax return 2012 7c. Amend federal tax return 2012   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Amend federal tax return 2012 It also includes any amount received as a scholarship that you must include in your income. Amend federal tax return 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

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