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Filing For Tax Extension

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Filing For Tax Extension

Filing for tax extension Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing for tax extension Tax questions. Filing for tax extension Background Information for Using the Tax CalendarsElectronic deposit requirement. Filing for tax extension Legal holidays. Filing for tax extension Statewide legal holidays. Filing for tax extension Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Filing for tax extension irs. Filing for tax extension gov/pub509. Filing for tax extension What's New Publication 1518 discontinued after 2013. Filing for tax extension  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Filing for tax extension An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Filing for tax extension irs. Filing for tax extension gov/taxcalendar. Filing for tax extension Reminders Photographs of missing children. Filing for tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing for tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing for tax extension You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing for tax extension Introduction A tax calendar is a 12-month calendar divided into quarters. Filing for tax extension The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Filing for tax extension What does this publication contain?   This publication contains the following. Filing for tax extension A section on how to use the tax calendars. Filing for tax extension Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Filing for tax extension A table showing the semiweekly deposit due dates for payroll taxes for 2014. Filing for tax extension   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Filing for tax extension irs. Filing for tax extension gov/taxcalendar. Filing for tax extension Who should use this publication?   Primarily, employers need to use this publication. Filing for tax extension However, the General Tax Calendar has important due dates for all businesses and individuals. Filing for tax extension Anyone who must pay excise taxes may need the Excise Tax Calendar . Filing for tax extension What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Filing for tax extension You do not have to figure the due dates yourself. Filing for tax extension You can file or pay timely and avoid penalties. Filing for tax extension You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Filing for tax extension You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Filing for tax extension Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Filing for tax extension If you are an employer, also use the Employer's Tax Calendar . Filing for tax extension If you must pay excise taxes, use the Excise Tax Calendar . Filing for tax extension Depending on your situation, you may need to use more than one calendar. Filing for tax extension Table 1. Filing for tax extension Useful Publications IF you are. Filing for tax extension . Filing for tax extension . Filing for tax extension THEN you may need. Filing for tax extension . Filing for tax extension . Filing for tax extension An employer • Publication 15 (Circular E), Employer's Tax Guide. Filing for tax extension  • Publication 15-A, Employer's Supplemental Tax Guide. Filing for tax extension  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Filing for tax extension  • Publication 926, Household Employer's Tax Guide. Filing for tax extension A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing for tax extension  • Publication 225, Farmer's Tax Guide. Filing for tax extension An individual • Publication 505, Tax Withholding and Estimated Tax. Filing for tax extension Required to pay excise taxes • Publication 510, Excise Taxes. Filing for tax extension What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Filing for tax extension You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Filing for tax extension The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Filing for tax extension In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Filing for tax extension What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Filing for tax extension Each calendar lists the forms you may need. Filing for tax extension   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing for tax extension Comments and suggestions. Filing for tax extension   We welcome your comments about this publication and your suggestions for future editions. Filing for tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing for tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing for tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing for tax extension   You can send us comments from www. Filing for tax extension irs. Filing for tax extension gov/formspubs. Filing for tax extension Click on More Information and then click on Comment on Tax Forms and Publications. Filing for tax extension   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Filing for tax extension Ordering forms and publications. Filing for tax extension   Visit www. Filing for tax extension irs. Filing for tax extension gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing for tax extension Internal Revenue Service 1201 N. Filing for tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing for tax extension   If you have a tax question, check the information available on IRS. Filing for tax extension gov or call 1-800-829-1040. Filing for tax extension We cannot answer tax questions sent to either of the above addresses. Filing for tax extension Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Filing for tax extension IRS e-services make taxes easier. Filing for tax extension   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Filing for tax extension Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Filing for tax extension    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Filing for tax extension Visit www. Filing for tax extension irs. Filing for tax extension gov/efile for more information. Filing for tax extension You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Filing for tax extension For detailed information about using this free service, see Electronic deposit requirement below. Filing for tax extension   Use these electronic options to make filing and paying taxes easier. Filing for tax extension For more information on electronic payments, visit the IRS website at www. Filing for tax extension irs. Filing for tax extension gov/e-pay. Filing for tax extension Tax deposits. Filing for tax extension   Some taxes can be paid with the return on which they are reported. Filing for tax extension However, in many cases, you have to deposit the tax before the due date for filing the return. Filing for tax extension Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Filing for tax extension See Publication 15 (Circular E) for the employment tax deposit rules. Filing for tax extension For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Filing for tax extension    Electronic deposit requirement. Filing for tax extension   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Filing for tax extension Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing for tax extension EFTPS is a free service provided by the Department of Treasury. Filing for tax extension If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Filing for tax extension   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Filing for tax extension You can also visit the EFTPS website at www. Filing for tax extension eftps. Filing for tax extension gov. Filing for tax extension Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Filing for tax extension    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Filing for tax extension For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Filing for tax extension m. Filing for tax extension Eastern time the day before the date the deposit is due. Filing for tax extension Saturday, Sunday, or legal holiday. Filing for tax extension   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Filing for tax extension The term legal holiday means any legal holiday in the District of Columbia. Filing for tax extension The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Filing for tax extension But you must make any adjustments for statewide legal holidays, as discussed next. Filing for tax extension An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Filing for tax extension Legal holidays. Filing for tax extension   Legal holidays for 2014 are listed below. Filing for tax extension January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Filing for tax extension / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Filing for tax extension   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Filing for tax extension A statewide legal holiday does not delay a due date for making a federal tax deposit. Filing for tax extension Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Filing for tax extension   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Filing for tax extension   For 2014, the due date for giving the recipient these forms is January 31. Filing for tax extension   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Filing for tax extension For information about filing Form W-2 electronically with the SSA, visit www. Filing for tax extension ssa. Filing for tax extension gov/employer or call 1-800-772-6270. Filing for tax extension Penalties. Filing for tax extension   Whenever possible, you should take action before the listed due date. Filing for tax extension If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Filing for tax extension   Be sure to follow all the tax laws that apply to you. Filing for tax extension In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Filing for tax extension Use of private delivery services. Filing for tax extension   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Filing for tax extension These private delivery services include only the following. Filing for tax extension DHL Express (DHL): DHL Same Day Service. Filing for tax extension Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Filing for tax extension United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing for tax extension M. Filing for tax extension , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing for tax extension   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing for tax extension gov and enter “private delivery service” in the search box. Filing for tax extension   The private delivery service can tell you how to get written proof of the mailing date. Filing for tax extension    The U. Filing for tax extension S. Filing for tax extension Postal Service advises that private delivery services cannot deliver items to P. Filing for tax extension O. Filing for tax extension boxes. Filing for tax extension You must use the U. Filing for tax extension S. Filing for tax extension Postal Service to mail any item to an IRS P. Filing for tax extension O. Filing for tax extension box address. Filing for tax extension Prev  Up  Next   Home   More Online Publications
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Diez Consejos Importantes del IRS para Temporada Tributaria

Consejo Tributario del IRS 2014-40SP 25 de marzo de 2014

La temporada de impuestos está a punto de terminar.  Pero usted puede hacer la temporada de impuestos más fácil si no espera hasta el último minuto. Aquí hay 10 consejos importantes de la temporada de impuestos:

  1. Reúna sus archivos.  Acumule todos los registros de impuestos que necesita para presentar su declaración de impuestos. Esto incluye recibos, cheques cancelados y los registros que corrobore los ingresos, deducciones o créditos tributarios que usted reclama en su declaración de impuestos. Guárdelos en un lugar seguro.

  2. Reporte todo sus ingresos. Usted tendrá que reportar sus ingresos (en inglés) de todas los Formularios W-2, salarios y declaración de impuestos, y Formularios 1099 como comprobante de ingresos cuando presente su declaración de impuestos.

  3. Obtenga respuestas. Use la herramienta interactiva Interactive Tax Assistant Tool (en inglés) en la página web del IRS para obtener respuestas a muchas de sus preguntas acerca de los créditos tributarios, deducciones y muchos temas más.

  4. Utilice Free File. Usted puede preparar y presentar electrónicamente su declaración de impuestos gratis con Free File del IRS, disponible exclusivamente en IRS.gov. Si su ingreso fue de $58,000 o menos, usted tiene derecho a usar el software de impuestos gratis. Si su ingreso es mayor, o si se siente cómodo haciendo su propia declaración, puede usar los formularios rellenables de Free File, la versión electrónica de los formularios en papel del IRS. Visite IRS.gov/freefile para ver sus opciones.

  5. Experimente e-file del IRS. La presentación electrónica es la mejor manera de presentar una declaración de impuestos. Es preciso, seguro y fácil. El año pasado, más de 122 millones de contribuyentes usaron e-file del IRS. Si usted debe impuestos, tiene la opción de presentar temprano y pagar antes del 15 de abril.

  6. Considere sus opciones de presentar. Usted tiene varias opciones para presentar su declaración de impuestos. Puede prepararlo usted mismo o ir a un preparador de impuestos. Puede ser elegible para la ayuda gratuita de cara a cara en un Programa de Ayuda Voluntaria a los Contribuyentes (VITA, por sus siglas en inglés) o de Asesoramiento Tributario para las Personas Mayores de Edad Avanzada, (TCE, por sus siglas en inglés). Considere sus opciones y elija el que más le convenga.

  7. Use el depósito directo. Combinando e-file con depósito directo (en inglés) es la forma más rápida y segura de obtener su reembolso de impuestos.

  8. Visite el sitio web del IRS 24/7. IRS.gov es un gran lugar para conseguir todo lo que necesita para presentar su declaración de impuestos. Visite la Central 1040 (en inglés) para las herramientas en línea, consejos de presentación, respuestas a las preguntas más frecuentes y los formularios y publicaciones del IRS. Obténgalos todos en cualquier momento, de día o de noche.

  9. Dele un vistazo al número 17. La Publicación 17SP, Sus Impuestos Federales por Ingresos, es un recurso completo en materia tributaria. Contiene información útil como por ejemplo,  si necesita presentar una declaración de impuestos y cómo elegir su estado civil al declarar.

  10. Revise su declaración. Los errores retrasan el recibir su reembolso de impuestos. Asegúrese de revisar todos los números de Seguro Social y los cálculos matemáticos en su declaración, ya que estos son los errores más comunes. Si surge un problema, recuerde que el IRS está aquí para ayudar. Comience con IRS.gov.

 

Recursos adicionales del IRS:

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Page Last Reviewed or Updated: 27-Mar-2014

The Filing For Tax Extension

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