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Irs Form 1040 Ez

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Irs Form 1040 Ez

Irs form 1040 ez Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Irs form 1040 ez Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Irs form 1040 ez An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Irs form 1040 ez 7701-3. Irs form 1040 ez The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. Irs form 1040 ez Check your state's requirements and the federal tax regulations for further information. Irs form 1040 ez Classification of an LLC Default classification rules. Irs form 1040 ez   An LLC with at least two members is classified as a partnership for federal income tax purposes. Irs form 1040 ez An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). Irs form 1040 ez Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Irs form 1040 ez Elected classification. Irs form 1040 ez   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. Irs form 1040 ez After an LLC has determined its federal tax classification, it can later elect to change that classification. Irs form 1040 ez For details, see Subsequent Elections, later. Irs form 1040 ez LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. Irs form 1040 ez S. Irs form 1040 ez Return of Partnership Income. Irs form 1040 ez Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Irs form 1040 ez For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Irs form 1040 ez For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. Irs form 1040 ez 469-5T(e)). Irs form 1040 ez See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Irs form 1040 ez Member manager. Irs form 1040 ez   Only a member manager of an LLC can sign the partnership tax return. Irs form 1040 ez And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Irs form 1040 ez A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. Irs form 1040 ez If there are no elected or designated member managers, each owner is treated as a member manager. Irs form 1040 ez Change in default classification. Irs form 1040 ez   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. Irs form 1040 ez 7701-3(f)(2). Irs form 1040 ez However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. Irs form 1040 ez   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Irs form 1040 ez If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. Irs form 1040 ez Example 1. Irs form 1040 ez Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Irs form 1040 ez Each holds an equal membership interest. Irs form 1040 ez The LLC does not hold any unrealized receivables or substantially appreciated inventory. Irs form 1040 ez Ethel sells her entire interest in the LLC to Francis for $10,000. Irs form 1040 ez After the sale, the business is continued by the LLC, which is owned solely by Francis. Irs form 1040 ez No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Irs form 1040 ez The partnership terminates when Francis buys Ethel's entire interest. Irs form 1040 ez Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. Irs form 1040 ez For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. Irs form 1040 ez Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. Irs form 1040 ez Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. Irs form 1040 ez Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). Irs form 1040 ez See Partnership Distributions in Publication 541. Irs form 1040 ez Example 2. Irs form 1040 ez George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Irs form 1040 ez Each holds an equal membership interest. Irs form 1040 ez The LLC does not hold any unrealized receivables or substantially appreciated inventory. Irs form 1040 ez George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Irs form 1040 ez After the sale, the business is continued by the LLC, which is owned solely by Ian. Irs form 1040 ez No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Irs form 1040 ez The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Irs form 1040 ez George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Irs form 1040 ez For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Irs form 1040 ez Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Irs form 1040 ez   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Irs form 1040 ez R. Irs form 1040 ez B. Irs form 1040 ez 6. Irs form 1040 ez You can find Revenue Ruling 99-6 at www. Irs form 1040 ez irs. Irs form 1040 ez gov/pub/irs-irbs/irb99-06. Irs form 1040 ez pdf. Irs form 1040 ez LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. Irs form 1040 ez For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. Irs form 1040 ez Employment tax and certain excise taxes. Irs form 1040 ez   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. Irs form 1040 ez For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. Irs form 1040 ez A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. Irs form 1040 ez See the employment and excise tax returns for more information. Irs form 1040 ez Self-employment tax rule for disregarded entity LLCs. Irs form 1040 ez   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Irs form 1040 ez Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. Irs form 1040 ez Example 3. Irs form 1040 ez LLC is a disregarded entity owned by Irene. Irs form 1040 ez LLC has three employees (Kent, Patricia, and Tex) and pays wages. Irs form 1040 ez LLC is treated as an entity separate from its owner for purposes of employment taxes. Irs form 1040 ez For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. Irs form 1040 ez In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. Irs form 1040 ez Irene is self-employed for purposes of the self-employment tax. Irs form 1040 ez Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Irs form 1040 ez Irene is not an employee of LLC for purposes of employment taxes. Irs form 1040 ez Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. Irs form 1040 ez Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Irs form 1040 ez Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Irs form 1040 ez Taxpayer identification number. Irs form 1040 ez   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. Irs form 1040 ez This includes all information returns and reporting related to income tax. Irs form 1040 ez For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. Irs form 1040 ez   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Irs form 1040 ez An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). Irs form 1040 ez See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Irs form 1040 ez Change in default classification. Irs form 1040 ez   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. Irs form 1040 ez 7701-3(f)(2). Irs form 1040 ez However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. Irs form 1040 ez   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Irs form 1040 ez If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. Irs form 1040 ez Example 4. Irs form 1040 ez Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Irs form 1040 ez Alain does not contribute any portion of the $5,000 to the LLC. Irs form 1040 ez Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Irs form 1040 ez The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Irs form 1040 ez Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. Irs form 1040 ez Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. Irs form 1040 ez Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Irs form 1040 ez Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Irs form 1040 ez Example 5. Irs form 1040 ez Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Irs form 1040 ez The LLC uses all of the contributed cash in its business. Irs form 1040 ez Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Irs form 1040 ez The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Irs form 1040 ez Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Irs form 1040 ez Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Irs form 1040 ez Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Irs form 1040 ez   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Irs form 1040 ez R. Irs form 1040 ez B. Irs form 1040 ez 8. Irs form 1040 ez You can find Revenue Ruling 99-5 at www. Irs form 1040 ez irs. Irs form 1040 ez gov/pub/irs-irbs/irb99-06. Irs form 1040 ez pdf. Irs form 1040 ez LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. Irs form 1040 ez File Form 8832, Entity Classification Election, to elect classification as a C corporation. Irs form 1040 ez File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Irs form 1040 ez LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Irs form 1040 ez By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Irs form 1040 ez If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. Irs form 1040 ez Example 6. Irs form 1040 ez Classification as a corporation without an S election. Irs form 1040 ez Wanda and Sylvester are members of an LLC. Irs form 1040 ez They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. Irs form 1040 ez The LLC must file Form 8832. Irs form 1040 ez Example 7. Irs form 1040 ez Classification as a corporation with an S election. Irs form 1040 ez Evelyn and Carol are members of an LLC. Irs form 1040 ez They agree that the LLC should be classified as an S corporation. Irs form 1040 ez The LLC must file Form 2553 instead of Form 8832. Irs form 1040 ez If the LLC is classified as a corporation, it must file a corporation income tax return. Irs form 1040 ez If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). Irs form 1040 ez If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. Irs form 1040 ez Corporations generally file either: Form 1120, U. Irs form 1040 ez S. Irs form 1040 ez Corporation Income Tax Return; or Form 1120S, U. Irs form 1040 ez S. Irs form 1040 ez Income Tax Return for an S Corporation. Irs form 1040 ez For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Irs form 1040 ez For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Irs form 1040 ez S. Irs form 1040 ez Income Tax Return for an S Corporation. Irs form 1040 ez Subsequent Elections An LLC can elect to change its classification. Irs form 1040 ez Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. Irs form 1040 ez An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. Irs form 1040 ez For more information and exceptions, see Regulations section 301. Irs form 1040 ez 7701-3(c) and the Form 8832 instructions. Irs form 1040 ez An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. Irs form 1040 ez Partnership to corporation. Irs form 1040 ez   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. Irs form 1040 ez   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Irs form 1040 ez Corporation to partnership. Irs form 1040 ez   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. Irs form 1040 ez   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Irs form 1040 ez Corporation to disregarded entity. Irs form 1040 ez   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. Irs form 1040 ez   For more information, see Distributions to Shareholders in Publication 542. Irs form 1040 ez Disregarded entity to corporation. Irs form 1040 ez   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. Irs form 1040 ez   For more information, see Property Exchanged for Stock in Publication 542. Irs form 1040 ez How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Irs form 1040 ez Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs form 1040 ez By selecting the method that is best for you, you will have quick and easy access to tax help. Irs form 1040 ez Contacting your Taxpayer Advocate. Irs form 1040 ez   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Irs form 1040 ez   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Irs form 1040 ez You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Irs form 1040 ez You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Irs form 1040 ez For more information, go to www. Irs form 1040 ez irs. Irs form 1040 ez gov/advocate. Irs form 1040 ez Low Income Taxpayer Clinics (LITCs). Irs form 1040 ez   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Irs form 1040 ez The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Irs form 1040 ez Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Irs form 1040 ez It is available at www. Irs form 1040 ez irs. Irs form 1040 ez gov or at your local IRS office. Irs form 1040 ez Small business workshops. Irs form 1040 ez   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Irs form 1040 ez Workshops are sponsored and presented by IRS partners who are federal tax specialists. Irs form 1040 ez Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Irs form 1040 ez Although most are free, some workshops have fees associated with them. Irs form 1040 ez Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Irs form 1040 ez   For more information, visit www. Irs form 1040 ez irs. Irs form 1040 ez gov/businesses/small. Irs form 1040 ez Subscribe to e-news for small businesses. Irs form 1040 ez   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. Irs form 1040 ez Visit the website at www. Irs form 1040 ez irs. Irs form 1040 ez gov/businesses/small and click on “Subscribe to e-News. Irs form 1040 ez ” Free tax services. Irs form 1040 ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs form 1040 ez It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Irs form 1040 ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs form 1040 ez Internet. Irs form 1040 ez You can access the IRS website at www. Irs form 1040 ez irs. Irs form 1040 ez gov 24 hours a day, 7 days a week, to: E-file your return. Irs form 1040 ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs form 1040 ez Check the status of your refund. Irs form 1040 ez Go to www. Irs form 1040 ez irs. Irs form 1040 ez gov and click on Where's My Refund. Irs form 1040 ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs form 1040 ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs form 1040 ez Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs form 1040 ez Download forms, instructions, and publications. Irs form 1040 ez Order IRS products online. Irs form 1040 ez Research your tax questions online. Irs form 1040 ez Search publications online by topic or keyword. Irs form 1040 ez View Internal Revenue Bulletins (IRBs) published in the last few years. Irs form 1040 ez Figure your withholding allowances using the withholding calculator online at www. Irs form 1040 ez irs. Irs form 1040 ez gov/individuals. Irs form 1040 ez Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Irs form 1040 ez Sign up to receive local and national tax news by email. Irs form 1040 ez Get information on starting and operating a small business. Irs form 1040 ez Phone. Irs form 1040 ez Many services are available by phone. Irs form 1040 ez Ordering forms, instructions, and publications. Irs form 1040 ez Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs form 1040 ez You should receive your order within 10 days. Irs form 1040 ez Asking tax questions. Irs form 1040 ez Call the IRS with your tax questions at 1-800-829-1040. Irs form 1040 ez Solving problems. Irs form 1040 ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs form 1040 ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs form 1040 ez Call your local Taxpayer Assistance Center for an appointment. Irs form 1040 ez To find the number, go to www. Irs form 1040 ez irs. Irs form 1040 ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs form 1040 ez TTY/TDD equipment. Irs form 1040 ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs form 1040 ez TeleTax topics. Irs form 1040 ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs form 1040 ez Refund information. Irs form 1040 ez To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Irs form 1040 ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs form 1040 ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs form 1040 ez Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs form 1040 ez Refunds are sent out weekly on Fridays. Irs form 1040 ez If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Irs form 1040 ez Evaluating the quality of our telephone services. Irs form 1040 ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs form 1040 ez One method is for a second IRS representative to listen in on or record random telephone calls. Irs form 1040 ez Another is to ask some callers to complete a short survey at the end of the call. Irs form 1040 ez Walk-in. Irs form 1040 ez Many products and services are available on a walk-in basis. Irs form 1040 ez Products. Irs form 1040 ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs form 1040 ez Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs form 1040 ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs form 1040 ez Services. Irs form 1040 ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs form 1040 ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs form 1040 ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs form 1040 ez No appointment is necessary—just walk in. Irs form 1040 ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs form 1040 ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs form 1040 ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs form 1040 ez All other issues will be handled without an appointment. Irs form 1040 ez To find the number of your local office, go to www. Irs form 1040 ez irs. Irs form 1040 ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs form 1040 ez Mail. Irs form 1040 ez You can send your order for forms, instructions, and publications to the address below. Irs form 1040 ez You should receive a response within 10 days after your request is received. Irs form 1040 ez Internal Revenue Service1201 N. Irs form 1040 ez Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Irs form 1040 ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs form 1040 ez Prior-year forms, instructions, and publications. Irs form 1040 ez Tax Map: an electronic research tool and finding aid. Irs form 1040 ez Tax law frequently asked questions. Irs form 1040 ez Tax Topics from the IRS telephone response system. Irs form 1040 ez Internal Revenue Code—Title 26 of the U. Irs form 1040 ez S. Irs form 1040 ez Code. Irs form 1040 ez Fill-in, print, and save features for most tax forms. Irs form 1040 ez Internal Revenue Bulletins. Irs form 1040 ez Toll-free and email technical support. Irs form 1040 ez Two releases during the year. Irs form 1040 ez – The first release will ship the beginning of January. Irs form 1040 ez – The final release will ship the beginning of March. Irs form 1040 ez Purchase the DVD from National Technical Information Service (NTIS) at www. Irs form 1040 ez irs. Irs form 1040 ez gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). Irs form 1040 ez Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Irs form 1040 ez The SBA also has publications and videos on a variety of business topics. Irs form 1040 ez The following briefly describes assistance provided by the SBA. Irs form 1040 ez Small Business Development Centers (SBDCs). Irs form 1040 ez   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Irs form 1040 ez Help is available when beginning, improving, or expanding a small business. Irs form 1040 ez Business Information Centers (BICs). Irs form 1040 ez   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Irs form 1040 ez BICs also offer one-on-one assistance. Irs form 1040 ez Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Irs form 1040 ez Service Corps of Retired Executives (SCORE). Irs form 1040 ez   SCORE provides small business counseling and training to current and prospective small business owners. Irs form 1040 ez SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Irs form 1040 ez SCORE also offers a variety of small business workshops. Irs form 1040 ez    Internet. Irs form 1040 ez You can visit the SBA website at www. Irs form 1040 ez sba. Irs form 1040 ez gov. Irs form 1040 ez While visiting the SBA website, you can find a variety of information of interest to small business owners. Irs form 1040 ez    Phone. Irs form 1040 ez Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Irs form 1040 ez    Walk-in. Irs form 1040 ez You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Irs form 1040 ez To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Irs form 1040 ez Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Irs form 1040 ez Most of these are available from the Superintendent of Documents at the Government Printing Office. Irs form 1040 ez You can get information and order these publications and pamphlets in several ways. Irs form 1040 ez Internet. Irs form 1040 ez You can visit the GPO website at www. Irs form 1040 ez access. Irs form 1040 ez gpo. Irs form 1040 ez gov. Irs form 1040 ez Mail. Irs form 1040 ez Write to the GPO at the following address. Irs form 1040 ez Superintendent of DocumentsU. Irs form 1040 ez S. Irs form 1040 ez Government Printing OfficeP. Irs form 1040 ez O. Irs form 1040 ez Box 979050St. Irs form 1040 ez Louis, MO 63917-9000 Phone. Irs form 1040 ez Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Irs form 1040 ez Prev  Up  Next   Home   More Online Publications
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Health Insurance

Learn about your health insurance options. Get information about the Health Insurance Marketplace, Medicare, Medicaid, and other programs to help you pay for your medical expenses.

Health Insurance Overview

Health care is expensive and few individuals can afford to pay the full costs. Having health insurance allows you to get the treatment you need without incurring huge medical bills. 

Most Americans have private health insurance or participate in public programs, such as Medicare or Medicaid, but many Americans are uninsured due to finances and/or pre-existing conditions.

Under the Affordable Care Act, all Americans will be able to get health insurance regardless of income or health history.

Affordable Care Act

The Affordable Care Act allows all Americans to get comprehensive health insurance and offers new rights and protections. Some provisions of the law have already taken effect while others will be implemented in the coming years.

You can now enroll in health insurance through your state's Health Insurance Marketplace. The Marketplace can help you compare plans and find one that fits your needs and budget.

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Medicaid

States decide on the benefits provided under Medicaid, but Medicaid usually provides health care for low-income children and families, and people with disabilities. Covered services usually include doctor visits, hospital care, vaccinations, prescription drugs, vision, hearing, long-term care, and preventive care for children.

  • State Medicaid Programs – Learn about the Medicaid program in your state, and how to apply. Note that if you're not eligible for Medicaid now, you may qualify in 2014, when new rules take effect in most states. 
  • Medicaid and the Health Insurance Marketplace – If you are eligible for Medicaid, you don't need to buy coverage through the Health Insurance Marketplace.

Medicare

Medicare is a government health insurance plan for people 65 or older, people under 65 with certain disabilities, and people with end-stage renal disease. Medicare helps to pay for care in hospitals, skilled nursing facilities, hospice care, and some home health care. Coverage can also include doctors’ services and prescription drugs.

Under the health care law, Medicare benefits have been expanded for preventive care and drug coverage. Medicare is not part of the Health Insurance Marketplace, so—if you have Medicare—you will not need to take any action as a result of the new Marketplace. 

  • Medicare – Learn about the Medicare program; enroll online; and find a Medicare-enrolled doctor or health care facility.
  • Replace Your Medicare Card – If your Medicare card is lost, stolen, or damaged, you can ask for a new one online.

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COBRA: Keep Your Insurance If You Leave Your Job

The Consolidated Omnibus Budget Reconciliation Act (COBRA) can help you temporarily keep your health insurance even though you left your job. Eligibility for the program is based on the reason you left your job, and even if you get to keep your insurance, you may be required to pay the entire premium for coverage.

  • COBRA – Learn more about the costs and benefits of the COBRA program.
  • An Employee's Guide to Health Benefits Under COBRA – This booklet explains your rights under COBRA to a temporary extension of employer-provided group health coverage, called COBRA continuation coverage.

Starting in 2014, you may change from COBRA coverage to Marketplace health insurance coverage. Losing your COBRA coverage qualifies you to buy health insurance in the Marketplace, even if it's not during open enrollment. This is true whether your coverage runs out, or you choose to end it.

Health Insurance for Children: CHIP

The Children’s Health Insurance Program (CHIP) provides free or low-cost health coverage for low-income children. Each state decides on the benefits provided under CHIP, but all states cover routine check-ups, immunizations, hospital care, dental care, and lab and x-ray services.

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How to Appeal a Health Insurance Claim

If your health insurer has denied coverage for medical care you received, you have the right to appeal the claim, and ask that the company reverse that decision. You can be your own health care advocate. Follow these five steps:

  1. Review your policy and explanation of benefits.
  2. Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
  3. Request documentation from your doctor or employer to support your case.
  4. Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
  5. If the internal appeal is not granted through step four, file a claim with your state's insurance department.

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The Irs Form 1040 Ez

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