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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes 20. Filing 2012 taxes   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Filing 2012 taxes Married persons who filed separate returns. Filing 2012 taxes What's New Standard deduction increased. Filing 2012 taxes  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. Filing 2012 taxes The amount depends on your filing status. Filing 2012 taxes You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Filing 2012 taxes Introduction This chapter discusses the following topics. Filing 2012 taxes How to figure the amount of your standard deduction. Filing 2012 taxes The standard deduction for dependents. Filing 2012 taxes Who should itemize deductions. Filing 2012 taxes Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Filing 2012 taxes If you have a choice, you can use the method that gives you the lower tax. Filing 2012 taxes The standard deduction is a dollar amount that reduces your taxable income. Filing 2012 taxes 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). Filing 2012 taxes The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Filing 2012 taxes You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Filing 2012 taxes Persons not eligible for the standard deduction. Filing 2012 taxes   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. Filing 2012 taxes You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Filing 2012 taxes Note. Filing 2012 taxes If you are a nonresident alien who is married to a U. Filing 2012 taxes S. Filing 2012 taxes citizen or resident alien at the end of the year, you can choose to be treated as a U. Filing 2012 taxes S. Filing 2012 taxes resident. Filing 2012 taxes (See Publication 519, U. Filing 2012 taxes S. Filing 2012 taxes Tax Guide for Aliens. Filing 2012 taxes ) If you make this choice, you can take the standard deduction. Filing 2012 taxes If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Filing 2012 taxes See Standard Deduction for Dependents, later. Filing 2012 taxes 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. Filing 2012 taxes Generally, the standard deduction amounts are adjusted each year for inflation. Filing 2012 taxes The standard deduction amounts for most people are shown in Table 20-1. Filing 2012 taxes Decedent's final return. Filing 2012 taxes   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Filing 2012 taxes However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Filing 2012 taxes 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. Filing 2012 taxes You are considered 65 on the day before your 65th birthday. Filing 2012 taxes Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Filing 2012 taxes Use Table 20-2 to figure the standard deduction amount. Filing 2012 taxes 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. Filing 2012 taxes Not totally blind. Filing 2012 taxes   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. Filing 2012 taxes   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Filing 2012 taxes You must keep the statement in your records. Filing 2012 taxes   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. Filing 2012 taxes 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. Filing 2012 taxes You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Filing 2012 taxes Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Filing 2012 taxes Example 1. Filing 2012 taxes Larry, 46, and Donna, 33, are filing a joint return for 2013. Filing 2012 taxes Neither is blind, and neither can be claimed as a dependent. Filing 2012 taxes They decide not to itemize their deductions. Filing 2012 taxes They use Table 20-1. Filing 2012 taxes Their standard deduction is $12,200. Filing 2012 taxes Example 2. Filing 2012 taxes The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Filing 2012 taxes Larry and Donna use Table 20-2. Filing 2012 taxes Their standard deduction is $13,400. Filing 2012 taxes Example 3. Filing 2012 taxes Bill and Lisa are filing a joint return for 2013. Filing 2012 taxes Both are over age 65. Filing 2012 taxes Neither is blind, and neither can be claimed as a dependent. Filing 2012 taxes If they do not itemize deductions, they use Table 20-2. Filing 2012 taxes Their standard deduction is $14,600. Filing 2012 taxes 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). Filing 2012 taxes However, if the individual is 65 or older or blind, the standard deduction may be higher. Filing 2012 taxes 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. Filing 2012 taxes Earned income defined. Filing 2012 taxes   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Filing 2012 taxes    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. Filing 2012 taxes See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Filing 2012 taxes Example 1. Filing 2012 taxes Michael is single. Filing 2012 taxes His parents can claim an exemption for him on their 2013 tax return. Filing 2012 taxes He has interest income of $780 and wages of $150. Filing 2012 taxes He has no itemized deductions. Filing 2012 taxes Michael uses Table 20-3 to find his standard deduction. Filing 2012 taxes 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. Filing 2012 taxes His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Filing 2012 taxes Example 2. Filing 2012 taxes Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Filing 2012 taxes Joe is married and files a separate return. Filing 2012 taxes His wife does not itemize deductions on her separate return. Filing 2012 taxes Joe has $1,500 in interest income and wages of $3,800. Filing 2012 taxes He has no itemized deductions. Filing 2012 taxes Joe finds his standard deduction by using Table 20-3. Filing 2012 taxes He enters his earned income, $3,800 on line 1. Filing 2012 taxes He adds lines 1 and 2 and enters $4,150 on line 3. Filing 2012 taxes On line 5, he enters $4,150, the larger of lines 3 and 4. Filing 2012 taxes Because Joe is married filing a separate return, he enters $6,100 on line 6. Filing 2012 taxes On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Filing 2012 taxes Example 3. Filing 2012 taxes Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Filing 2012 taxes She is 18 years old and blind. Filing 2012 taxes She has interest income of $1,300 and wages of $2,900. Filing 2012 taxes She has no itemized deductions. Filing 2012 taxes Amy uses Table 20-3 to find her standard deduction. Filing 2012 taxes She enters her wages of $2,900 on line 1. Filing 2012 taxes She adds lines 1 and 2 and enters $3,250 on line 3. Filing 2012 taxes On line 5, she enters $3,250, the larger of lines 3 and 4. Filing 2012 taxes Because she is single, Amy enters $6,100 on line 6. Filing 2012 taxes She enters $3,250 on line 7a. Filing 2012 taxes This is the smaller of the amounts on lines 5 and 6. Filing 2012 taxes Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Filing 2012 taxes She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Filing 2012 taxes Example 4. Filing 2012 taxes Ed is single. Filing 2012 taxes His parents can claim an exemption for him on their 2013 tax return. Filing 2012 taxes He has wages of $7,000, interest income of $500, and a business loss of $3,000. Filing 2012 taxes He has no itemized deductions. Filing 2012 taxes Ed uses Table 20-3 to figure his standard deduction. Filing 2012 taxes He enters $4,000 ($7,000 - $3,000) on line 1. Filing 2012 taxes He adds lines 1 and 2 and enters $4,350 on line 3. Filing 2012 taxes On line 5 he enters $4,350, the larger of lines 3 and 4. Filing 2012 taxes Because he is single, Ed enters $6,100 on line 6. Filing 2012 taxes On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Filing 2012 taxes Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Filing 2012 taxes Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Filing 2012 taxes 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. Filing 2012 taxes 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). Filing 2012 taxes See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Filing 2012 taxes When to itemize. Filing 2012 taxes   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. Filing 2012 taxes These deductions are explained in chapters 21–28. Filing 2012 taxes    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Filing 2012 taxes Enter the amount from Schedule A, line 29, on Form 1040, line 40. Filing 2012 taxes Electing to itemize for state tax or other purposes. Filing 2012 taxes   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. Filing 2012 taxes 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. Filing 2012 taxes To make this election, you must check the box on line 30 of Schedule A. Filing 2012 taxes Changing your mind. Filing 2012 taxes   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. Filing 2012 taxes S. Filing 2012 taxes Individual Income Tax Return. Filing 2012 taxes See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Filing 2012 taxes Married persons who filed separate returns. Filing 2012 taxes   You can change methods of taking deductions only if you and your spouse both make the same changes. Filing 2012 taxes Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Filing 2012 taxes    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. Filing 2012 taxes You both must use the same method of claiming deductions. Filing 2012 taxes If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Filing 2012 taxes See Persons not eligible for the standard deduction , earlier. Filing 2012 taxes 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. Filing 2012 taxes Table 20-1. Filing 2012 taxes Standard Deduction Chart for Most People* If your filing status is. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes 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. Filing 2012 taxes Use Table 20-2 or 20-3 instead. Filing 2012 taxes Table 20-2. Filing 2012 taxes Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Filing 2012 taxes Then go to the chart. Filing 2012 taxes 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. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes AND the number in the box above is. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes THEN your standard deduction is. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes 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. Filing 2012 taxes Table 20-3. Filing 2012 taxes Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Filing 2012 taxes Check the correct number of boxes below. Filing 2012 taxes Then go to the worksheet. Filing 2012 taxes 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. Filing 2012 taxes Enter your earned income (defined below). Filing 2012 taxes If none, enter -0-. Filing 2012 taxes 1. Filing 2012 taxes   2. Filing 2012 taxes Additional amount. Filing 2012 taxes 2. Filing 2012 taxes $350 3. Filing 2012 taxes Add lines 1 and 2. Filing 2012 taxes 3. Filing 2012 taxes   4. Filing 2012 taxes Minimum standard deduction. Filing 2012 taxes 4. Filing 2012 taxes $1,000 5. Filing 2012 taxes Enter the larger of line 3 or line 4. Filing 2012 taxes 5. Filing 2012 taxes   6. Filing 2012 taxes Enter the amount shown below for your filing status. Filing 2012 taxes Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Filing 2012 taxes   7. Filing 2012 taxes Standard deduction. Filing 2012 taxes         a. Filing 2012 taxes Enter the smaller of line 5 or line 6. Filing 2012 taxes If born after January 1, 1949, and not blind, stop here. Filing 2012 taxes This is your standard deduction. Filing 2012 taxes Otherwise, go on to line 7b. Filing 2012 taxes 7a. Filing 2012 taxes     b. Filing 2012 taxes If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Filing 2012 taxes 7b. Filing 2012 taxes     c. Filing 2012 taxes Add lines 7a and 7b. Filing 2012 taxes This is your standard deduction for 2013. Filing 2012 taxes 7c. Filing 2012 taxes   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing 2012 taxes It also includes any amount received as a scholarship that you must include in your income. Filing 2012 taxes Prev  Up  Next   Home   More Online Publications
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Individual Shared Responsibility Provision – Calculating the Payment

 

The individual shared responsibility provision requires you and each member of your family to either have basic health insurance coverage (also known as minimum essential coverage), qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return. It is important to remember that choosing to make the individual shared responsibility payment instead of purchasing minimum essential coverage means you will also have to pay the entire cost of all your medical care. You won't be protected from the kind of very high medical bills that can sometimes lead to bankruptcy.

If you must make an individual shared responsibility payment with your return, the annual payment amount is the greater of a percentage of your household income or a flat dollar amount, but is capped at the national average premium for a bronze level health plan available through the Marketplace. You will owe 1/12th of the annual payment for each month you or your dependent(s) don’t have either coverage or an exemption.

For 2014, the annual payment amount is:

  • The greater of:
    • 1 percent of your household income that is above the tax return filing threshold for your filing status, or
    • Your family’s flat dollar amount, which is $95 per adult and $47.50 per child, limited to a family maximum of $285,
  • But capped at the cost of the national average premium for a bronze level health plan available through the Marketplace in 2014.

Calculating your payment requires you to know your household income and your tax return filing threshold.

  • Household income is the adjusted gross income from your tax return plus any excludible foreign earned income and tax-exempt interest you receive during the taxable year. Household income also includes the incomes of all of your dependents who are required to file tax returns.
  • Tax return filing threshold is the amount of gross income an individual of your age and with your filing status (e.g., single, married filing jointly, head of household) must make to be required to file a tax return.

2014 Federal Tax Filing Requirement Thresholds

Filing Status Age Must File a Return If Gross Income Exceeds
Single Under 65 $10,150
  65 or older $11,700
Head of Household Under 65 $13,050
  65 or older $14,600
Married Filing Jointly  Under 65 (both spouses) $20,300
  65 or older (one spouse) $21,500
  65 or older (both spouses) $22,700
Married Filing Separately  Any age $3,950
Qualifying Widow(er) with Dependent Children Under 65 $16,350
  65 or older $17,550

 

Examples

In the examples below, we assume that the payment amounts do not exceed the national average premium for bronze level coverage for the individuals involved. These examples are used only to represent the mechanics of calculating the payment and are not estimates of current or future health insurance premium costs. For information on the cost of bronze level plans, visit HealthCare.gov.

Example 1: Single individual with $40,000 income

Jim, an unmarried individual with no dependents, does not have minimum essential coverage for any month during 2014 and does not qualify for an exemption. For 2014, Jim’s household income is $40,000 and his filing threshold is $10,150.

  • To determine his payment using the income formula, subtract $10,150 (filing threshold) from $40,000 (2014 household income). The result is $29,850. One percent of $29,850 equals $298.50.
  • Jim’s flat dollar amount is $95.

Because $298.50 is greater than $95 (and is less than the national average premium for bronze level coverage for 2014), Jim’s shared responsibility payment for 2014 is $298.50, or $24.87 for each month he is uninsured (1/12 of $298.50 equals $24.87).

Jim will make his shared responsibility payment for the months he was uninsured when he files his 2014 income tax return, which is due in April 2015.

Example 2: Married couple with 2 children, $70,000 income

Eduardo and Julia are married and have two children under 18. They do not have minimum essential coverage for any family member for any month during 2014 and no one in the family qualifies for an exemption. For 2014, their household income is $70,000 and their filing threshold is $20,300.

  • To determine their payment using the income formula, subtract $20,300 (filing threshold) from $70,000 (2014 household income). The result is $49,700. One percent of $49,700 equals $497.
  • Eduardo and Julia’s flat dollar amount is $285, or $95 per adult and $47.50 per child. The total of $285 is the flat dollar amount in 2014.

Because $497 is greater than $285 (and is less than the national average premium for bronze level coverage for 2014), Eduardo and Julia’s shared responsibility payment is $497 for 2014, or $41.41 per month for each month the family is uninsured (1/12 of $497 equals $41.41).

Page Last Reviewed or Updated: 24-Mar-2014

The Filing 2012 Taxes

Filing 2012 taxes Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Filing 2012 taxes They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Filing 2012 taxes They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Filing 2012 taxes Table of Contents 1. Filing 2012 taxes   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Filing 2012 taxes Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Filing 2012 taxes   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Filing 2012 taxes Divorce and remarriage. Filing 2012 taxes Annulled marriages. Filing 2012 taxes Head of household or qualifying widow(er) with dependent child. Filing 2012 taxes Considered married. Filing 2012 taxes Same-sex marriage. Filing 2012 taxes Spouse died during the year. Filing 2012 taxes Married persons living apart. Filing 2012 taxes Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Filing 2012 taxes   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Filing 2012 taxes Taxpayer identification numbers for aliens. Filing 2012 taxes Taxpayer identification numbers for adoptees. Filing 2012 taxes 4. Filing 2012 taxes   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications