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Irs 1040ez Tax Table

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Irs 1040ez Tax Table

Irs 1040ez tax table 34. Irs 1040ez tax table   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Irs 1040ez tax table El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Irs 1040ez tax table Este capítulo le explica lo siguiente: Quién es un hijo calificado. Irs 1040ez tax table La cantidad del crédito. Irs 1040ez tax table Cómo se puede reclamar el crédito. Irs 1040ez tax table El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Irs 1040ez tax table Si no está sujeto al pago de impuestos. Irs 1040ez tax table   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Irs 1040ez tax table Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Irs 1040ez tax table Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Irs 1040ez tax table Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Irs 1040ez tax table Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Irs 1040ez tax table Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Irs 1040ez tax table Ejemplo 1. Irs 1040ez tax table Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Irs 1040ez tax table Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Irs 1040ez tax table Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Irs 1040ez tax table Ejemplo 2. Irs 1040ez tax table Su hija cumplió 8 años en el año 2013. Irs 1040ez tax table Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Irs 1040ez tax table Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Irs 1040ez tax table Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Irs 1040ez tax table   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Irs 1040ez tax table   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Irs 1040ez tax table Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Irs 1040ez tax table Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Irs 1040ez tax table S. Irs 1040ez tax table Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Irs 1040ez tax table Hijo adoptivo. Irs 1040ez tax table   A un hijo adoptivo siempre se le trata como si fuera su hijo. Irs 1040ez tax table Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Irs 1040ez tax table   Si usted es ciudadano o nacional de los EE. Irs 1040ez tax table UU. Irs 1040ez tax table y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Irs 1040ez tax table Excepciones al tiempo vivido con usted. Irs 1040ez tax table   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Irs 1040ez tax table Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Irs 1040ez tax table   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Irs 1040ez tax table Para detalles, vea Requisito de Residencia , en el capítulo 3. Irs 1040ez tax table Hijo calificado de más de una persona. Irs 1040ez tax table   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Irs 1040ez tax table Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Irs 1040ez tax table Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Irs 1040ez tax table Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Irs 1040ez tax table Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Irs 1040ez tax table Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Irs 1040ez tax table Vea Crédito Tributario Adicional por Hijos , más adelante. Irs 1040ez tax table Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Irs 1040ez tax table Casados que presentan una declaración conjunta: $110,000. Irs 1040ez tax table Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Irs 1040ez tax table Casados que presentan la declaración por separado: $55,000. Irs 1040ez tax table Ingresos brutos ajustados modificados. Irs 1040ez tax table   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Irs 1040ez tax table En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Irs 1040ez tax table ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Irs 1040ez tax table Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Irs 1040ez tax table Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Irs 1040ez tax table Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Irs 1040ez tax table   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Irs 1040ez tax table Ingreso bruto ajustado. Irs 1040ez tax table   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Irs 1040ez tax table Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Irs 1040ez tax table No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Irs 1040ez tax table Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Irs 1040ez tax table Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Irs 1040ez tax table Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Irs 1040ez tax table Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Irs 1040ez tax table Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Irs 1040ez tax table Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Irs 1040ez tax table El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Irs 1040ez tax table Cómo se reclama el crédito tributario adicional por hijos. Irs 1040ez tax table   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Irs 1040ez tax table Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Irs 1040ez tax table Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Irs 1040ez tax table Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Irs 1040ez tax table Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Irs 1040ez tax table La Parte I es independiente de las Partes II a la IV. Irs 1040ez tax table Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Irs 1040ez tax table Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Irs 1040ez tax table Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Irs 1040ez tax table Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Irs 1040ez tax table Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Irs 1040ez tax table Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Irs 1040ez tax table Prev  Up  Next   Home   More Online Publications
 
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The Irs 1040ez Tax Table

Irs 1040ez tax table Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Irs 1040ez tax table Nonbusiness income (line 7). Irs 1040ez tax table Nonbusiness capital losses. Irs 1040ez tax table Business capital losses. Irs 1040ez tax table Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Irs 1040ez tax table Step 1. Irs 1040ez tax table   Complete your tax return for the year. Irs 1040ez tax table You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Irs 1040ez tax table Estates and trusts — Form 1041, line 22. Irs 1040ez tax table   If the amount on that line is not negative, stop here — you do not have an NOL. Irs 1040ez tax table Step 2. Irs 1040ez tax table   Determine whether you have an NOL and its amount. Irs 1040ez tax table See How To Figure an NOL , later. Irs 1040ez tax table If you do not have an NOL, stop here. Irs 1040ez tax table Step 3. Irs 1040ez tax table   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Irs 1040ez tax table See When To Use an NOL , later. Irs 1040ez tax table Step 4. Irs 1040ez tax table   Deduct the NOL in the carryback or carryforward year. Irs 1040ez tax table See How To Claim an NOL Deduction , later. Irs 1040ez tax table If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Irs 1040ez tax table Step 5. Irs 1040ez tax table   Determine the amount of your unused NOL. Irs 1040ez tax table See How To Figure an NOL Carryover , later. Irs 1040ez tax table Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Irs 1040ez tax table Note. Irs 1040ez tax table   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Irs 1040ez tax table How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Irs 1040ez tax table There are rules that limit what you can deduct when figuring an NOL. Irs 1040ez tax table In general, the following items are not allowed when figuring an NOL. Irs 1040ez tax table Any deduction for personal exemptions. Irs 1040ez tax table Capital losses in excess of capital gains. Irs 1040ez tax table The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Irs 1040ez tax table Nonbusiness deductions in excess of nonbusiness income. Irs 1040ez tax table The net operating loss deduction. Irs 1040ez tax table The domestic production activities deduction. Irs 1040ez tax table Form 1045, Schedule A. Irs 1040ez tax table   Use Form 1045, Schedule A, to figure an NOL. Irs 1040ez tax table The following discussion explains Schedule A and includes an illustrated example. Irs 1040ez tax table   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Irs 1040ez tax table If line 1 is a negative amount, you may have an NOL. Irs 1040ez tax table   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Irs 1040ez tax table Nonbusiness deductions (line 6). Irs 1040ez tax table   Enter on line 6 deductions that are not connected to your trade or business or your employment. Irs 1040ez tax table Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Irs 1040ez tax table   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Irs 1040ez tax table   Do not enter business deductions on line 6. Irs 1040ez tax table These are deductions that are connected to your trade or business. Irs 1040ez tax table They include the following. Irs 1040ez tax table State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Irs 1040ez tax table Moving expenses. Irs 1040ez tax table Educator expenses. Irs 1040ez tax table The deduction for the deductible part of self-employed health insurance. Irs 1040ez tax table Domestic production activities deduction. Irs 1040ez tax table Rental losses. Irs 1040ez tax table Loss on the sale or exchange of business real estate or depreciable property. Irs 1040ez tax table Your share of a business loss from a partnership or an S corporation. Irs 1040ez tax table Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Irs 1040ez tax table If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Irs 1040ez tax table Loss on the sale of accounts receivable (if you use an accrual method of accounting). Irs 1040ez tax table Interest and litigation expenses on state and federal income taxes related to your business. Irs 1040ez tax table Unrecovered investment in a pension or annuity claimed on a decedent's final return. Irs 1040ez tax table Payment by a federal employee to buy back sick leave used in an earlier year. Irs 1040ez tax table Nonbusiness income (line 7). Irs 1040ez tax table   Enter on line 7 only income that is not related to your trade or business or your employment. Irs 1040ez tax table For example, enter your annuity income, dividends, and interest on investments. Irs 1040ez tax table Also, include your share of nonbusiness income from partnerships and S corporations. Irs 1040ez tax table   Do not include on line 7 the income you receive from your trade or business or your employment. Irs 1040ez tax table This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Irs 1040ez tax table Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Irs 1040ez tax table Adjustment for section 1202 exclusion (line 17). Irs 1040ez tax table   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Irs 1040ez tax table Adjustments for capital losses (lines 19–22). Irs 1040ez tax table   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Irs 1040ez tax table Nonbusiness capital losses. Irs 1040ez tax table   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Irs 1040ez tax table If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Irs 1040ez tax table Business capital losses. Irs 1040ez tax table   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Irs 1040ez tax table Domestic production activities deduction (line 23). Irs 1040ez tax table   You cannot take the domestic production activities deduction when figuring your NOL. Irs 1040ez tax table Enter on line 23 any domestic production activities deduction claimed on your return. Irs 1040ez tax table NOLs from other years (line 24). Irs 1040ez tax table   You cannot deduct any NOL carryovers or carrybacks from other years. Irs 1040ez tax table Enter the total amount of your NOL deduction for losses from other years. Irs 1040ez tax table Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Irs 1040ez tax table It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Irs 1040ez tax table Example. Irs 1040ez tax table Glenn Johnson is in the retail record business. Irs 1040ez tax table He is single and has the following income and deductions on his Form 1040 for 2013. Irs 1040ez tax table See the illustrated Form 1040 , later. Irs 1040ez tax table INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Irs 1040ez tax table However, to figure whether he has an NOL, certain deductions are not allowed. Irs 1040ez tax table He uses Form 1045, Schedule A, to figure his NOL. Irs 1040ez tax table See the Illustrated Form 1045, Schedule A , later. Irs 1040ez tax table The following items are not allowed on Form 1045, Schedule A. Irs 1040ez tax table Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1040, page 1 This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1040, page 2 This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Irs 1040ez tax table You can, however, choose not to carry back an NOL and only carry it forward. Irs 1040ez tax table See Waiving the Carryback Period , later. Irs 1040ez tax table You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Irs 1040ez tax table NOL year. Irs 1040ez tax table   This is the year in which the NOL occurred. Irs 1040ez tax table Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Irs 1040ez tax table Eligible loss. Irs 1040ez tax table   The carryback period for eligible losses is 3 years. Irs 1040ez tax table Only the eligible loss portion of the NOL can be carried back 3 years. Irs 1040ez tax table An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Irs 1040ez tax table Qualified small business. Irs 1040ez tax table   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Irs 1040ez tax table If the business did not exist for this entire 3-year period, use the period the business was in existence. Irs 1040ez tax table   An eligible loss does not include a farming loss or a qualified disaster loss. Irs 1040ez tax table Farming loss. Irs 1040ez tax table   The carryback period for a farming loss is 5 years. Irs 1040ez tax table Only the farming loss portion of the NOL can be carried back 5 years. Irs 1040ez tax table A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Irs 1040ez tax table Farming business. Irs 1040ez tax table   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Irs 1040ez tax table A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Irs 1040ez tax table The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Irs 1040ez tax table   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Irs 1040ez tax table It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Irs 1040ez tax table Waiving the 5-year carryback. Irs 1040ez tax table   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Irs 1040ez tax table To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Irs 1040ez tax table If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Irs 1040ez tax table Attach an election statement to your amended return, and write “Filed pursuant to section 301. Irs 1040ez tax table 9100-2” at the top of the statement. Irs 1040ez tax table Once made, this choice is irrevocable. Irs 1040ez tax table Qualified disaster loss. Irs 1040ez tax table   The carryback period for a qualified disaster loss is 5 years. Irs 1040ez tax table Only the qualified disaster loss portion of the NOL can be carried back 5 years. Irs 1040ez tax table A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Irs 1040ez tax table Qualified disaster expenses. Irs 1040ez tax table   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Irs 1040ez tax table Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Irs 1040ez tax table Note. Irs 1040ez tax table Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Irs 1040ez tax table Excluded losses. Irs 1040ez tax table   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Irs 1040ez tax table   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Irs 1040ez tax table Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Irs 1040ez tax table Specified liability loss. Irs 1040ez tax table   The carryback period for a specified liability loss is 10 years. Irs 1040ez tax table Only the specified liability loss portion of the NOL can be carried back 10 years. Irs 1040ez tax table Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Irs 1040ez tax table   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Irs 1040ez tax table For details, see section 172(f). Irs 1040ez tax table Waiving the 10-year carryback. Irs 1040ez tax table   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Irs 1040ez tax table To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Irs 1040ez tax table If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Irs 1040ez tax table Attach a statement to your amended return and write “Filed pursuant to section 301. Irs 1040ez tax table 9100-2” at the top of the statement. Irs 1040ez tax table Once made, this choice is irrevocable. Irs 1040ez tax table Waiving the Carryback Period You can choose not to carry back your NOL. Irs 1040ez tax table If you make this choice, then you can use your NOL only in the 20-year carryforward period. Irs 1040ez tax table (This choice means you also choose not to carry back any alternative tax NOL. Irs 1040ez tax table ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Irs 1040ez tax table This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Irs 1040ez tax table If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Irs 1040ez tax table Attach a statement to your amended return, and write “Filed pursuant to section 301. Irs 1040ez tax table 9100-2” at the top of the statement. Irs 1040ez tax table Once you choose to waive the carryback period, it generally is irrevocable. Irs 1040ez tax table If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Irs 1040ez tax table If you do not file this statement on time, you cannot waive the carryback period. Irs 1040ez tax table How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Irs 1040ez tax table If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Irs 1040ez tax table If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Irs 1040ez tax table Start by carrying it to the first tax year after the NOL year. Irs 1040ez tax table If you do not use it up, carry the unused part to the next year. Irs 1040ez tax table Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Irs 1040ez tax table Example 1. Irs 1040ez tax table You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Irs 1040ez tax table No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Irs 1040ez tax table You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Irs 1040ez tax table Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Irs 1040ez tax table If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Irs 1040ez tax table Example 2. Irs 1040ez tax table Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Irs 1040ez tax table You begin using the $4,000 in 2010. Irs 1040ez tax table As shown in the following chart, $3,000 of this NOL is used in 2010. Irs 1040ez tax table The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Irs 1040ez tax table Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Irs 1040ez tax table If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Irs 1040ez tax table If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Irs 1040ez tax table NOL resulting in no taxable income. Irs 1040ez tax table   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Irs 1040ez tax table See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Irs 1040ez tax table Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Irs 1040ez tax table You can get your refund faster by using Form 1045, but you have a shorter time to file it. Irs 1040ez tax table You can use Form 1045 to apply an NOL to all carryback years. Irs 1040ez tax table If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Irs 1040ez tax table Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Irs 1040ez tax table Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Irs 1040ez tax table Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Irs 1040ez tax table Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Irs 1040ez tax table Form 1045. Irs 1040ez tax table   You can apply for a quick refund by filing Form 1045. Irs 1040ez tax table This form results in a tentative adjustment of tax in the carryback year. Irs 1040ez tax table See the Illustrated Form 1045 . Irs 1040ez tax table at the end of this discussion. Irs 1040ez tax table   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Irs 1040ez tax table   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Irs 1040ez tax table If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Irs 1040ez tax table For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Irs 1040ez tax table Form 1040X. Irs 1040ez tax table   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Irs 1040ez tax table File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Irs 1040ez tax table For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Irs 1040ez tax table   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Irs 1040ez tax table Refiguring your tax. Irs 1040ez tax table   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Irs 1040ez tax table (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Irs 1040ez tax table ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Irs 1040ez tax table Refigure the following items. Irs 1040ez tax table The special allowance for passive activity losses from rental real estate activities. Irs 1040ez tax table Taxable social security and tier 1 railroad retirement benefits. Irs 1040ez tax table IRA deductions. Irs 1040ez tax table Excludable savings bond interest. Irs 1040ez tax table Excludable employer-provided adoption benefits. Irs 1040ez tax table The student loan interest deduction. Irs 1040ez tax table The tuition and fees deduction. Irs 1040ez tax table   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Irs 1040ez tax table (Enter your NOL deduction on Form 1045, line 10. Irs 1040ez tax table On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Irs 1040ez tax table )   Next, refigure your taxable income. Irs 1040ez tax table (On Form 1045, use lines 12 through 15 and the “After carryback” column. Irs 1040ez tax table ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Irs 1040ez tax table Refigure the following items. Irs 1040ez tax table The itemized deduction for medical expenses. Irs 1040ez tax table The itemized deduction for qualified mortgage insurance premiums. Irs 1040ez tax table The itemized deduction for casualty losses. Irs 1040ez tax table Miscellaneous itemized deductions subject to the 2% limit. Irs 1040ez tax table The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Irs 1040ez tax table The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Irs 1040ez tax table Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Irs 1040ez tax table    Do not refigure the itemized deduction for charitable contributions. Irs 1040ez tax table   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Irs 1040ez tax table Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Irs 1040ez tax table (On Form 1045, use lines 16 through 25, and the “After carryback” column. Irs 1040ez tax table ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Irs 1040ez tax table If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Irs 1040ez tax table   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Irs 1040ez tax table Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Irs 1040ez tax table Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Irs 1040ez tax table You must attach a statement that shows all the important facts about the NOL. Irs 1040ez tax table Your statement should include a computation showing how you figured the NOL deduction. Irs 1040ez tax table If you deduct more than one NOL in the same year, your statement must cover each of them. Irs 1040ez tax table Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Irs 1040ez tax table If you file a joint return, the NOL deduction is limited to the income of that spouse. Irs 1040ez tax table For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Irs 1040ez tax table After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Irs 1040ez tax table Refund limit. Irs 1040ez tax table   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Irs 1040ez tax table You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Irs 1040ez tax table The refund cannot be more than the joint overpayment. Irs 1040ez tax table Attach a statement showing how you figured your refund. Irs 1040ez tax table Figuring your share of a joint tax liability. Irs 1040ez tax table   There are five steps for figuring your share of the refigured joint tax liability. Irs 1040ez tax table Figure your total tax as though you had filed as married filing separately. Irs 1040ez tax table Figure your spouse's total tax as though your spouse had also filed as married filing separately. Irs 1040ez tax table Add the amounts in (1) and (2). Irs 1040ez tax table Divide the amount in (1) by the amount in (3). Irs 1040ez tax table Multiply the refigured tax on your joint return by the amount figured in (4). Irs 1040ez tax table This is your share of the joint tax liability. Irs 1040ez tax table Figuring your contribution toward tax paid. Irs 1040ez tax table   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Irs 1040ez tax table If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Irs 1040ez tax table Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Irs 1040ez tax table Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Irs 1040ez tax table Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Irs 1040ez tax table However, treat the NOL deduction as a joint NOL. Irs 1040ez tax table If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Irs 1040ez tax table Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Irs 1040ez tax table Separate to joint return. Irs 1040ez tax table   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Irs 1040ez tax table Joint to separate returns. Irs 1040ez tax table   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Irs 1040ez tax table Joint return in NOL year. Irs 1040ez tax table   Figure each spouse's share of the joint NOL through the following steps. Irs 1040ez tax table Figure each spouse's NOL as if he or she filed a separate return. Irs 1040ez tax table See How To Figure an NOL , earlier. Irs 1040ez tax table If only one spouse has an NOL, stop here. Irs 1040ez tax table All of the joint NOL is that spouse's NOL. Irs 1040ez tax table If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Irs 1040ez tax table The result is spouse A's share of the joint NOL. Irs 1040ez tax table The rest of the joint NOL is spouse B's share. Irs 1040ez tax table Example 1. Irs 1040ez tax table Mark and Nancy are married and file a joint return for 2013. Irs 1040ez tax table They have an NOL of $5,000. Irs 1040ez tax table They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Irs 1040ez tax table Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Irs 1040ez tax table Mark does not have any NOL to carry back. Irs 1040ez tax table Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Irs 1040ez tax table Example 2. Irs 1040ez tax table Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Irs 1040ez tax table Figured separately, his NOL is $1,800 and her NOL is $3,000. Irs 1040ez tax table The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Irs 1040ez tax table The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Irs 1040ez tax table Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Irs 1040ez tax table Joint return in previous carryback or carryforward year. Irs 1040ez tax table   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Irs 1040ez tax table If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Irs 1040ez tax table Figure each spouse's modified taxable income as if he or she filed a separate return. Irs 1040ez tax table See Modified taxable income under How To Figure an NOL Carryover , later. Irs 1040ez tax table Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Irs 1040ez tax table This is spouse A's share of the joint modified taxable income. Irs 1040ez tax table Subtract the amount figured in (2) from the joint modified taxable income. Irs 1040ez tax table This is spouse B's share of the joint modified taxable income. Irs 1040ez tax table Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Irs 1040ez tax table Add the amounts figured in (2) and (4). Irs 1040ez tax table Subtract the amount figured in (5) from spouse A's NOL deduction. Irs 1040ez tax table This is spouse A's share of the joint carryover. Irs 1040ez tax table The rest of the joint carryover is spouse B's share. Irs 1040ez tax table Example. Irs 1040ez tax table Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Irs 1040ez tax table In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Irs 1040ez tax table They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Irs 1040ez tax table Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Irs 1040ez tax table Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Irs 1040ez tax table Then they figure their shares of the $5,000 carryover as follows. Irs 1040ez tax table Step 1. Irs 1040ez tax table   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Irs 1040ez tax table   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Irs 1040ez tax table 75 Sam's share of joint MTI $11,250 Step 3. Irs 1040ez tax table   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Irs 1040ez tax table   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Irs 1040ez tax table   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Irs 1040ez tax table   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Irs 1040ez tax table She has no carryover to 2012. Irs 1040ez tax table Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Irs 1040ez tax table His carryover to 2012 is $5,000. Irs 1040ez tax table Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Irs 1040ez tax table It includes a filled-in page 1 of Form 1045. Irs 1040ez tax table Example. Irs 1040ez tax table Martha Sanders is a self-employed contractor. Irs 1040ez tax table Martha's 2013 deductions are more than her 2013 income because of a business loss. Irs 1040ez tax table She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Irs 1040ez tax table Her filing status in both years was single. Irs 1040ez tax table See the filled-in Form 1045 later. Irs 1040ez tax table Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Irs 1040ez tax table (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Irs 1040ez tax table ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Irs 1040ez tax table Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Irs 1040ez tax table 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Irs 1040ez tax table 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Irs 1040ez tax table 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Irs 1040ez tax table On line 10, Martha enters her $10,000 NOL deduction. Irs 1040ez tax table Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Irs 1040ez tax table To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Irs 1040ez tax table Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Irs 1040ez tax table 5%)]. Irs 1040ez tax table This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Irs 1040ez tax table Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Irs 1040ez tax table She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Irs 1040ez tax table Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Irs 1040ez tax table The decrease in tax because of her NOL deduction (line 27) is $1,612. Irs 1040ez tax table Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Irs 1040ez tax table She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Irs 1040ez tax table This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Irs 1040ez tax table You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Irs 1040ez tax table Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Irs 1040ez tax table If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Irs 1040ez tax table Modified taxable income. Irs 1040ez tax table   Your modified taxable income is your taxable income figured with the following changes. Irs 1040ez tax table You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Irs 1040ez tax table You cannot claim a deduction for capital losses in excess of your capital gains. Irs 1040ez tax table Also, you must increase your taxable income by the amount of any section 1202 exclusion. Irs 1040ez tax table You cannot claim the domestic production activities deduction. Irs 1040ez tax table You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Irs 1040ez tax table You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Irs 1040ez tax table This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Irs 1040ez tax table To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Irs 1040ez tax table   Your taxable income as modified cannot be less than zero. Irs 1040ez tax table Form 1045, Schedule B. Irs 1040ez tax table   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Irs 1040ez tax table Do not use Form 1045, Schedule B, for a carryforward year. Irs 1040ez tax table If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Irs 1040ez tax table Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Irs 1040ez tax table It includes a filled-in Form 1045, Schedule B. Irs 1040ez tax table Example. Irs 1040ez tax table Ida Brown runs a small clothing shop. Irs 1040ez tax table In 2013, she has an NOL of $36,000 that she carries back to 2011. Irs 1040ez tax table She has no other carrybacks or carryforwards to 2011. Irs 1040ez tax table Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Irs 1040ez tax table She is single and claimed only one personal exemption of $3,700. Irs 1040ez tax table During that year, she gave $1,450 in charitable contributions. Irs 1040ez tax table Her medical expenses were $3,000. Irs 1040ez tax table She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Irs 1040ez tax table Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Irs 1040ez tax table The deduction for medical expenses was limited to expenses over 7. Irs 1040ez tax table 5% of adjusted gross income (. Irs 1040ez tax table 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Irs 1040ez tax table The deductions for taxes and home mortgage interest were not subject to any limits. Irs 1040ez tax table She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Irs 1040ez tax table She had no other deductions in 2011 (except the NOL deduction). Irs 1040ez tax table Her taxable income (figured without the NOL deduction) for the year was $24,700. Irs 1040ez tax table Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Irs 1040ez tax table She did not itemize her deductions in 2012. Irs 1040ez tax table She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Irs 1040ez tax table She had no other deductions in 2012 (other than the NOL deduction). Irs 1040ez tax table Her taxable income, therefore, was ($425). Irs 1040ez tax table Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Irs 1040ez tax table She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Irs 1040ez tax table She completes the column for the first preceding tax year ended 12/31/12. Irs 1040ez tax table See the illustrated Form 1045, Schedule B , shown later. Irs 1040ez tax table Column 1, line 1. Irs 1040ez tax table Ida enters $36,000, her 2013 net operating loss, on line 1. Irs 1040ez tax table Column 1, line 2. Irs 1040ez tax table She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Irs 1040ez tax table Column 1, line 3. Irs 1040ez tax table Ida enters her net capital loss deduction of $1,000 on line 3. Irs 1040ez tax table Column 1, lines 4 and 5. Irs 1040ez tax table Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Irs 1040ez tax table She enters zero on lines 4 and 5. Irs 1040ez tax table Column 1, line 6. Irs 1040ez tax table Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Irs 1040ez tax table Ida enters zero on line 6. Irs 1040ez tax table Column 1, line 7. Irs 1040ez tax table Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Irs 1040ez tax table On line 7, she enters the total adjustment from line 38. Irs 1040ez tax table Column 1, line 8. Irs 1040ez tax table Ida enters the deduction for her personal exemption of $3,700 for 2011. Irs 1040ez tax table Column 1, line 9. Irs 1040ez tax table After combining lines 2 through 8, Ida's modified taxable income is $29,475. Irs 1040ez tax table Column 1, line 10. Irs 1040ez tax table Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Irs 1040ez tax table She enters the $6,525 carryover on line 10. Irs 1040ez tax table She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Irs 1040ez tax table (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Irs 1040ez tax table ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Irs 1040ez tax table Column 1, line 11. Irs 1040ez tax table Ida's adjusted gross income for 2011 was $35,000. Irs 1040ez tax table Column 1, line 12. Irs 1040ez tax table She adds lines 3 through 6 and enters $1,000 on line 12. Irs 1040ez tax table (This is her net capital loss deduction added back, which modifies her adjusted gross income. Irs 1040ez tax table ) Column 1, line 13. Irs 1040ez tax table Her modified adjusted gross income for 2011 is now $36,000. Irs 1040ez tax table Column 1, line 14. Irs 1040ez tax table On her 2011 tax return, she deducted $375 as medical expenses. Irs 1040ez tax table Column 1, line 15. Irs 1040ez tax table Her actual medical expenses were $3,000. Irs 1040ez tax table Column 1, line 16. Irs 1040ez tax table She multiplies her modified adjusted gross income, $36,000, by . Irs 1040ez tax table 075. Irs 1040ez tax table She enters $2,700 on line 16. Irs 1040ez tax table Column 1, line 17. Irs 1040ez tax table She substracts $2,700 from her actual medical expenses, $3,000. Irs 1040ez tax table She enters $300 on line 17. Irs 1040ez tax table This is her modified medical deduction. Irs 1040ez tax table Column 1, line 18. Irs 1040ez tax table The difference between her medical deduction and her modified medical deduction is $75. Irs 1040ez tax table She enters this on line 18. Irs 1040ez tax table Column 1, lines 19 through 21. Irs 1040ez tax table Ida had no deduction for qualified mortgage insurance premiums in 2011. Irs 1040ez tax table She skips lines 19 and 20 and enters zero on line 21. Irs 1040ez tax table Column 1, line 22. Irs 1040ez tax table She enters her modified adjusted gross income of $36,000 on line 22. Irs 1040ez tax table Column 1, line 23. Irs 1040ez tax table She had no other carrybacks to 2011 and enters zero on line 23. Irs 1040ez tax table Column 1, line 24. Irs 1040ez tax table Her modified adjusted gross income remains $36,000. Irs 1040ez tax table Column 1, line 25. Irs 1040ez tax table Her actual contributions for 2011 were $1,450, which she enters on line 25. Irs 1040ez tax table Column 1, line 26. Irs 1040ez tax table She now refigures her charitable contributions based on her modified adjusted gross income. Irs 1040ez tax table Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Irs 1040ez tax table Column 1, line 27. Irs 1040ez tax table The difference is zero. Irs 1040ez tax table Column 1, lines 28 through 37. Irs 1040ez tax table Ida had no casualty losses or deductions for miscellaneous items in 2011. Irs 1040ez tax table She skips lines 28 through 31 and lines 33 through 36. Irs 1040ez tax table Ida enters zero on lines 32 and 37. Irs 1040ez tax table Column 1, line 38. Irs 1040ez tax table She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Irs 1040ez tax table She carries this figure to line 7. Irs 1040ez tax table Column 2, line 1. Irs 1040ez tax table Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Irs 1040ez tax table Column 2, line 2. Irs 1040ez tax table She enters ($425), her 2012 taxable income, on line 2. Irs 1040ez tax table Column 2, line 3. Irs 1040ez tax table Ida enters her net capital loss deduction of $3,000 on line 3. Irs 1040ez tax table Column 2, lines 4 and 5. Irs 1040ez tax table Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Irs 1040ez tax table She enters zero on lines 4 and 5. Irs 1040ez tax table Column 2, line 6. Irs 1040ez tax table Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Irs 1040ez tax table Ida enters zero on line 6. Irs 1040ez tax table Column 2, line 7. Irs 1040ez tax table Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Irs 1040ez tax table Column 2, line 8. Irs 1040ez tax table Ida enters the deduction for her personal exemption of $3,800 for 2012. Irs 1040ez tax table Column 2, line 9. Irs 1040ez tax table After combining lines 2 through 8, Ida's modified taxable income is $6,375. Irs 1040ez tax table Column 2, line 10. Irs 1040ez tax table Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Irs 1040ez tax table She enters the $150 carryover on line 10. Irs 1040ez tax table This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1045, page 3 This image is too large to be displayed in the current screen. Irs 1040ez tax table Please click the link to view the image. Irs 1040ez tax table Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Irs 1040ez tax table It will help you figure your NOL to carry to 2014. Irs 1040ez tax table Keep the worksheet for your records. Irs 1040ez tax table Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Irs 1040ez tax table More than one NOL. Irs 1040ez tax table   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Irs 1040ez tax table To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Irs 1040ez tax table Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Irs 1040ez tax table Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Irs 1040ez tax table Example. Irs 1040ez tax table Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Irs 1040ez tax table Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Irs 1040ez tax table Subtract your 2011 NOL of $2,000 from $5,000. Irs 1040ez tax table This gives you taxable income of $3,000. Irs 1040ez tax table Your 2011 NOL is now completely used up. Irs 1040ez tax table Subtract your $7,000 2012 NOL from $3,000. Irs 1040ez tax table This gives you taxable income of ($4,000). Irs 1040ez tax table You now complete the worksheet for your 2012 NOL. Irs 1040ez tax table Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Irs 1040ez tax table Line 2. Irs 1040ez tax table   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Irs 1040ez tax table Add it to your negative taxable income (figured without the NOL deduction). Irs 1040ez tax table Enter the result on line 2. Irs 1040ez tax table Line 6. Irs 1040ez tax table   You must refigure the following income and deductions based on adjusted gross income. Irs 1040ez tax table The special allowance for passive activity losses from rental real estate activities. Irs 1040ez tax table Taxable social security and tier 1 railroad retirement benefits. Irs 1040ez tax table IRA deductions. Irs 1040ez tax table Excludable savings bond interest. Irs 1040ez tax table Excludable employer-provided adoption benefits. Irs 1040ez tax table The student loan interest deduction. Irs 1040ez tax table The tuition and fees deduction. Irs 1040ez tax table   If none of these items apply to you, enter zero on line 6. Irs 1040ez tax table Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Irs 1040ez tax table Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Irs 1040ez tax table Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Irs 1040ez tax table Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Irs 1040ez tax table Keep a record of your computations. Irs 1040ez tax table   Enter your total adjustments for the above items on line 6. Irs 1040ez tax table Line 7. Irs 1040ez tax table   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Irs 1040ez tax table Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Irs 1040ez tax table Complete only those sections that apply to you. Irs 1040ez tax table Estates and trusts. Irs 1040ez tax table   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Irs 1040ez tax table Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Irs 1040ez tax table Subtract the recomputed deductions from those claimed on the return. Irs 1040ez tax table Enter the result on line 7. Irs 1040ez tax table Modified adjusted gross income. Irs 1040ez tax table   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Irs 1040ez tax table The adjusted gross income on the return. Irs 1040ez tax table The amounts from lines 3 through 5 of the worksheet. Irs 1040ez tax table The exemption amount from Form 1041, line 20. Irs 1040ez tax table The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Irs 1040ez tax table   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Irs 1040ez tax table The adjusted gross income amount you used to figure the deduction claimed on the return. Irs 1040ez tax table The amounts from lines 3 through 5 of the worksheet. Irs 1040ez tax table The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Irs 1040ez tax table Line 11. Irs 1040ez tax table   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Irs 1040ez tax table Add it to your adjusted gross income. Irs 1040ez tax table Enter the result on line 11. Irs 1040ez tax table Line 20. Irs 1040ez tax table   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Irs 1040ez tax table Your deduction is limited. Irs 1040ez tax table Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Irs 1040ez tax table On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Irs 1040ez tax table   □ No. Irs 1040ez tax table Your deduction is not limited. Irs 1040ez tax table Enter the amount from line 19 on line 20 and enter -0- on line 21. Irs 1040ez tax table Line 23. Irs 1040ez tax table   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Irs 1040ez tax table Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Irs 1040ez tax table Use the reduced contributions carryover to figure the amount to enter on line 23. Irs 1040ez tax table Please click here for the text description of the image. Irs 1040ez tax table Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs 1040ez tax table Free help with your tax return. Irs 1040ez tax table   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs 1040ez tax table The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs 1040ez tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 1040ez tax table Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs 1040ez tax table In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs 1040ez tax table To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs 1040ez tax table gov, download the IRS2Go app, or call 1-800-906-9887. Irs 1040ez tax table   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs 1040ez tax table To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs 1040ez tax table aarp. Irs 1040ez tax table org/money/taxaide or call 1-888-227-7669. Irs 1040ez tax table For more information on these programs, go to IRS. Irs 1040ez tax table gov and enter “VITA” in the search box. Irs 1040ez tax table Internet. Irs 1040ez tax table    IRS. Irs 1040ez tax table gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 1040ez tax table Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs 1040ez tax table Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs 1040ez tax table gov or download the IRS2Go app and select the Refund Status option. Irs 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 1040ez tax table Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs 1040ez tax table You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 1040ez tax table Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs 1040ez tax table No need to wait on the phone or stand in line. Irs 1040ez tax table The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs 1040ez tax table When you reach the response screen, you can print the entire interview and the final response for your records. Irs 1040ez tax table New subject areas are added on a regular basis. Irs 1040ez tax table  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs 1040ez tax table gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs 1040ez tax table You can use the IRS Tax Map to search publications and instructions by topic or keyword. Irs 1040ez tax table The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs 1040ez tax table When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs 1040ez tax table Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs 1040ez tax table You can also ask the IRS to mail a return or an account transcript to you. Irs 1040ez tax table Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs 1040ez tax table gov or by calling 1-800-908-9946. Irs 1040ez tax table Tax return and tax account transcripts are generally available for the current year and the past three years. Irs 1040ez tax table Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs 1040ez tax table Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs 1040ez tax table If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs 1040ez tax table Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs 1040ez tax table gov and enter Where's My Amended Return? in the search box. Irs 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 1040ez tax table Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Select the Payment tab on the front page of IRS. Irs 1040ez tax table gov for more information. Irs 1040ez tax table Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs 1040ez tax table Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs 1040ez tax table Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Request an Electronic Filing PIN by going to IRS. Irs 1040ez tax table gov and entering Electronic Filing PIN in the search box. Irs 1040ez tax table Download forms, instructions and publications, including accessible versions for people with disabilities. Irs 1040ez tax table Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. Irs 1040ez tax table Before you visit, check the Office Locator on IRS. Irs 1040ez tax table gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs 1040ez tax table If you have a special need, such as a disability, you can request an appointment. Irs 1040ez tax table Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs 1040ez tax table Apply for an Employer Identification Number (EIN). Irs 1040ez tax table Go to IRS. Irs 1040ez tax table gov and enter Apply for an EIN in the search box. Irs 1040ez tax table Read the Internal Revenue Code, regulations, or other official guidance. Irs 1040ez tax table Read Internal Revenue Bulletins. Irs 1040ez tax table Sign up to receive local and national tax news and more by email. Irs 1040ez tax table Just click on “subscriptions” above the search box on IRS. Irs 1040ez tax table gov and choose from a variety of options. Irs 1040ez tax table Phone. Irs 1040ez tax table    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 1040ez tax table Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs 1040ez tax table gov, or download the IRS2Go app. Irs 1040ez tax table Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs 1040ez tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 1040ez tax table Most VITA and TCE sites offer free electronic filing. Irs 1040ez tax table Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs 1040ez tax table Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs 1040ez tax table Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs 1040ez tax table If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 1040ez tax table Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 1040ez tax table Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 1040ez tax table Note, the above information is for our automated hotline. Irs 1040ez tax table Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs 1040ez tax table Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 1040ez tax table Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs 1040ez tax table You should receive your order within 10 business days. Irs 1040ez tax table Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs 1040ez tax table If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs 1040ez tax table Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs 1040ez tax table The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs 1040ez tax table These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs 1040ez tax table Walk-in. Irs 1040ez tax table   You can find a selection of forms, publications and services — in person. Irs 1040ez tax table Products. Irs 1040ez tax table You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 1040ez tax table Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs 1040ez tax table Services. Irs 1040ez tax table You can walk in to your local TAC for face-to-face tax help. Irs 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. Irs 1040ez tax table Before visiting, use the Office Locator tool on IRS. Irs 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs 1040ez tax table Mail. Irs 1040ez tax table   You can send your order for forms, instructions, and publications to the address below. Irs 1040ez tax table You should receive a response within 10 business days after your request is received. Irs 1040ez tax table Internal Revenue Service 1201 N. Irs 1040ez tax table Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs 1040ez tax table The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs 1040ez tax table Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs 1040ez tax table   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs 1040ez tax table We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs 1040ez tax table You face (or your business is facing) an immediate threat of adverse action. Irs 1040ez tax table You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs 1040ez tax table   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs 1040ez tax table Here's why we can help: TAS is an independent organization within the IRS. Irs 1040ez tax table Our advocates know how to work with the IRS. Irs 1040ez tax table Our services are free and tailored to meet your needs. Irs 1040ez tax table We have offices in every state, the District of Columbia, and Puerto Rico. Irs 1040ez tax table   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs 1040ez tax table   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs 1040ez tax table If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 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