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Need To File 2012 Tax Returns

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Need To File 2012 Tax Returns

Need to file 2012 tax returns Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Need to file 2012 tax returns It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Need to file 2012 tax returns The maximum amount you can claim for the credit is $1,000 for each qualifying child. Need to file 2012 tax returns Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Need to file 2012 tax returns S. Need to file 2012 tax returns citizen, a U. Need to file 2012 tax returns S. Need to file 2012 tax returns national, or a U. Need to file 2012 tax returns S. Need to file 2012 tax returns resident alien. Need to file 2012 tax returns For more information, see Publication 519, U. Need to file 2012 tax returns S. Need to file 2012 tax returns Tax Guide for Aliens. Need to file 2012 tax returns If the child was adopted, see Adopted child , later. Need to file 2012 tax returns For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Need to file 2012 tax returns Example. Need to file 2012 tax returns Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Need to file 2012 tax returns Because he is not a U. Need to file 2012 tax returns S. Need to file 2012 tax returns citizen, U. Need to file 2012 tax returns S. Need to file 2012 tax returns national, or U. Need to file 2012 tax returns S. Need to file 2012 tax returns resident alien, he is not a qualifying child for the child tax credit. Need to file 2012 tax returns Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Need to file 2012 tax returns   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Need to file 2012 tax returns   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Need to file 2012 tax returns To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Need to file 2012 tax returns For more information about the substantial presence test, see Publication 519, U. Need to file 2012 tax returns S. Need to file 2012 tax returns Tax Guide for Aliens. Need to file 2012 tax returns Adopted child. Need to file 2012 tax returns   An adopted child is always treated as your own child. Need to file 2012 tax returns An adopted child includes a child lawfully placed with you for legal adoption. Need to file 2012 tax returns   If you are a U. Need to file 2012 tax returns S. Need to file 2012 tax returns citizen or U. Need to file 2012 tax returns S. Need to file 2012 tax returns national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Need to file 2012 tax returns Exceptions to time lived with you. Need to file 2012 tax returns    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Need to file 2012 tax returns Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Need to file 2012 tax returns   There are also exceptions for kidnapped children and children of divorced or separated parents. Need to file 2012 tax returns For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Need to file 2012 tax returns Qualifying child of more than one person. Need to file 2012 tax returns   A special rule applies if your qualifying child is the qualifying child of more than one person. Need to file 2012 tax returns For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Need to file 2012 tax returns Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Need to file 2012 tax returns The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Need to file 2012 tax returns If this amount is zero, you cannot take this credit because there is no tax to reduce. Need to file 2012 tax returns But you may be able to take the additional child tax credit. Need to file 2012 tax returns See Additional Child Tax Credit, later. Need to file 2012 tax returns Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Need to file 2012 tax returns Married filing jointly – $110,000. Need to file 2012 tax returns Single, head of household, or qualifying widow(er) – $75,000. Need to file 2012 tax returns Married filing separately – $55,000. Need to file 2012 tax returns Modified AGI. Need to file 2012 tax returns   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Need to file 2012 tax returns Any amount excluded from income because of the exclusion of income from Puerto Rico. Need to file 2012 tax returns On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Need to file 2012 tax returns ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Need to file 2012 tax returns Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Need to file 2012 tax returns Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Need to file 2012 tax returns Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Need to file 2012 tax returns   If you do not have any of the above, your modified AGI is the same as your AGI. Need to file 2012 tax returns AGI. Need to file 2012 tax returns   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Need to file 2012 tax returns Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Need to file 2012 tax returns You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Need to file 2012 tax returns You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Need to file 2012 tax returns Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Need to file 2012 tax returns Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Need to file 2012 tax returns Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Need to file 2012 tax returns For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Need to file 2012 tax returns Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Need to file 2012 tax returns The additional child tax credit may give you a refund even if you do not owe any tax. Need to file 2012 tax returns How to claim the additional child tax credit. Need to file 2012 tax returns   To claim the additional child tax credit, follow the steps below. Need to file 2012 tax returns Make sure you figured the amount, if any, of your child tax credit. Need to file 2012 tax returns If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Need to file 2012 tax returns If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Need to file 2012 tax returns Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Need to file 2012 tax returns Please click the link to view the image. Need to file 2012 tax returns Child tax worksheet - page 1. Need to file 2012 tax returns Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Need to file 2012 tax returns Please click the link to view the image. Need to file 2012 tax returns Child tax worksheet - page 2. Need to file 2012 tax returns Line 11 Worksheet This image is too large to be displayed in the current screen. Need to file 2012 tax returns Please click the link to view the image. Need to file 2012 tax returns Line 11 worksheet - page 1. Need to file 2012 tax returns Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Need to file 2012 tax returns Please click the link to view the image. Need to file 2012 tax returns Line 11 worksheet - page 2. Need to file 2012 tax returns 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Need to file 2012 tax returns  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Need to file 2012 tax returns  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Need to file 2012 tax returns     1. Need to file 2012 tax returns a. Need to file 2012 tax returns Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Need to file 2012 tax returns     b. Need to file 2012 tax returns Enter the amount of any nontaxable combat pay received. Need to file 2012 tax returns Also enter this amount on Schedule 8812, line 4b. Need to file 2012 tax returns This amount should be shown in Form(s) W-2, box 12, with code Q. Need to file 2012 tax returns 1b. Need to file 2012 tax returns       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Need to file 2012 tax returns Otherwise, skip lines 2a through 2e and go to line 3. Need to file 2012 tax returns     2. Need to file 2012 tax returns a. Need to file 2012 tax returns Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Need to file 2012 tax returns     b. Need to file 2012 tax returns Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Need to file 2012 tax returns * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Need to file 2012 tax returns Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Need to file 2012 tax returns Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Need to file 2012 tax returns     c. Need to file 2012 tax returns Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Need to file 2012 tax returns * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Need to file 2012 tax returns Do not include on this line any amounts exempt from self-employment tax 2c. Need to file 2012 tax returns         d. Need to file 2012 tax returns If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Need to file 2012 tax returns Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Need to file 2012 tax returns         e. Need to file 2012 tax returns If line 2c is a profit, enter the smaller of line 2c or line 2d. Need to file 2012 tax returns If line 2c is a (loss), enter the (loss) from line 2c. Need to file 2012 tax returns 2e. Need to file 2012 tax returns   3. Need to file 2012 tax returns Combine lines 1a, 1b, 2a, 2b, and 2e. Need to file 2012 tax returns If zero or less, stop. Need to file 2012 tax returns Do not complete the rest of this worksheet. Need to file 2012 tax returns Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Need to file 2012 tax returns   4. Need to file 2012 tax returns Enter any amount included on line 1a that is:               a. Need to file 2012 tax returns A scholarship or fellowship grant not reported on Form W-2 4a. Need to file 2012 tax returns         b. Need to file 2012 tax returns For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Need to file 2012 tax returns         c. Need to file 2012 tax returns A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Need to file 2012 tax returns This amount may be shown in box 11 of your Form W-2. Need to file 2012 tax returns If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Need to file 2012 tax returns 4c. Need to file 2012 tax returns       5. Need to file 2012 tax returns a. Need to file 2012 tax returns Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Need to file 2012 tax returns Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Need to file 2012 tax returns             b. Need to file 2012 tax returns Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Need to file 2012 tax returns 5b. Need to file 2012 tax returns             c. Need to file 2012 tax returns Subtract line 5b from line 5a 5c. Need to file 2012 tax returns       6. Need to file 2012 tax returns Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Need to file 2012 tax returns       7. Need to file 2012 tax returns Add lines 4a through 4c, 5c, and 6 7. Need to file 2012 tax returns   8. Need to file 2012 tax returns Subtract line 7 from line 3 8. Need to file 2012 tax returns       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Need to file 2012 tax returns If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Need to file 2012 tax returns     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Need to file 2012 tax returns Put your name and social security number on Schedule SE and attach it to your return. Need to file 2012 tax returns                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Need to file 2012 tax returns  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Need to file 2012 tax returns               1. Need to file 2012 tax returns a. Need to file 2012 tax returns Enter the amount from Form 1040A, line 7 1a. Need to file 2012 tax returns         b. Need to file 2012 tax returns Enter the amount of any nontaxable combat pay received. Need to file 2012 tax returns Also enter this amount on Schedule 8812, line 4b. Need to file 2012 tax returns This amount should be shown in Form(s) W-2, box 12, with code Q. Need to file 2012 tax returns 1b. Need to file 2012 tax returns         c. Need to file 2012 tax returns Add lines 1a and 1b. Need to file 2012 tax returns     1c. Need to file 2012 tax returns   2. Need to file 2012 tax returns Enter any amount included on line 1a that is:           a. Need to file 2012 tax returns A scholarship or fellowship grant not reported on Form W-2 2a. Need to file 2012 tax returns         b. Need to file 2012 tax returns For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Need to file 2012 tax returns         c. Need to file 2012 tax returns A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Need to file 2012 tax returns This amount may be shown in box 11 of your Form W-2. Need to file 2012 tax returns If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Need to file 2012 tax returns       3. Need to file 2012 tax returns Add lines 2a through 2c 3. Need to file 2012 tax returns   4. Need to file 2012 tax returns Subtract line 3 from line 1c. Need to file 2012 tax returns Enter the result here and on line 2 of the Line 11 Worksheet 4. Need to file 2012 tax returns                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Need to file 2012 tax returns Social security tax, Medicare tax, and Additional Medicare Tax on wages. Need to file 2012 tax returns 1. Need to file 2012 tax returns Enter the social security tax withheld (Form(s) W-2, box 4) 1. Need to file 2012 tax returns   2. Need to file 2012 tax returns Enter the Medicare tax withheld (Form(s) W-2, box 6). Need to file 2012 tax returns Box 6 includes any Additional Medicare Tax 2. Need to file 2012 tax returns   3. Need to file 2012 tax returns Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Need to file 2012 tax returns   4. Need to file 2012 tax returns Add lines 1, 2, and 3 4. Need to file 2012 tax returns   5. Need to file 2012 tax returns Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Need to file 2012 tax returns   6. Need to file 2012 tax returns Subtract line 5 from line 4 6. Need to file 2012 tax returns   Additional Medicare Tax on Self-Employment Income. Need to file 2012 tax returns 7. Need to file 2012 tax returns Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Need to file 2012 tax returns   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Need to file 2012 tax returns Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Need to file 2012 tax returns Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Need to file 2012 tax returns 8. Need to file 2012 tax returns Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Need to file 2012 tax returns   9. Need to file 2012 tax returns Enter the Medicare tax (Form(s) W-2, box 14) 9. Need to file 2012 tax returns   10. Need to file 2012 tax returns Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Need to file 2012 tax returns Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Need to file 2012 tax returns   11. Need to file 2012 tax returns Add lines 8, 9, and 10 11. Need to file 2012 tax returns   12. Need to file 2012 tax returns Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Need to file 2012 tax returns   13. Need to file 2012 tax returns Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Need to file 2012 tax returns   14. Need to file 2012 tax returns Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Need to file 2012 tax returns Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Need to file 2012 tax returns   15. Need to file 2012 tax returns Add lines 12, 13, and 14 15. Need to file 2012 tax returns   Line 6 amount 16. Need to file 2012 tax returns Add lines 6, 7, 11, and 15. Need to file 2012 tax returns Enter here and on line 6 of the Line 11 Worksheet. Need to file 2012 tax returns 16. Need to file 2012 tax returns   Paperwork Reduction Act Notice. Need to file 2012 tax returns   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Need to file 2012 tax returns You are required to give us the information if requested. Need to file 2012 tax returns We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Need to file 2012 tax returns   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Need to file 2012 tax returns Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Need to file 2012 tax returns Generally, tax returns and return information are confidential, as required by section 6103. Need to file 2012 tax returns   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Need to file 2012 tax returns For the estimated averages, see the instructions for your income tax return. Need to file 2012 tax returns   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Need to file 2012 tax returns See Comments and suggestions , earlier. Need to file 2012 tax returns 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. Need to file 2012 tax returns Free help with your tax return. Need to file 2012 tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Need to file 2012 tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Need to file 2012 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Need to file 2012 tax returns 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. Need to file 2012 tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Need to file 2012 tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Need to file 2012 tax returns gov, download the IRS2Go app, or call 1-800-906-9887. Need to file 2012 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Need to file 2012 tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Need to file 2012 tax returns aarp. Need to file 2012 tax returns org/money/taxaide or call 1-888-227-7669. Need to file 2012 tax returns For more information on these programs, go to IRS. Need to file 2012 tax returns gov and enter “VITA” in the search box. Need to file 2012 tax returns Internet. Need to file 2012 tax returns    IRS. Need to file 2012 tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Need to file 2012 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Need to file 2012 tax returns 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. Need to file 2012 tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Need to file 2012 tax returns gov or download the IRS2Go app and select the Refund Status option. Need to file 2012 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Need to file 2012 tax returns 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. Need to file 2012 tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2012 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Need to file 2012 tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Need to file 2012 tax returns No need to wait on the phone or stand in line. Need to file 2012 tax returns 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. Need to file 2012 tax returns When you reach the response screen, you can print the entire interview and the final response for your records. Need to file 2012 tax returns New subject areas are added on a regular basis. Need to file 2012 tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Need to file 2012 tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Need to file 2012 tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Need to file 2012 tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Need to file 2012 tax returns 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. Need to file 2012 tax returns 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. Need to file 2012 tax returns You can also ask the IRS to mail a return or an account transcript to you. Need to file 2012 tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Need to file 2012 tax returns gov or by calling 1-800-908-9946. 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Need to file 2012 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Need to file 2012 tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Need to file 2012 tax returns gov. Need to file 2012 tax returns Select the Payment tab on the front page of IRS. Need to file 2012 tax returns gov for more information. Need to file 2012 tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Need to file 2012 tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Need to file 2012 tax returns gov. Need to file 2012 tax returns 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. Need to file 2012 tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Need to file 2012 tax returns gov. Need to file 2012 tax returns Request an Electronic Filing PIN by going to IRS. Need to file 2012 tax returns gov and entering Electronic Filing PIN in the search box. Need to file 2012 tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. Need to file 2012 tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Need to file 2012 tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Need to file 2012 tax returns An employee can answer questions about your tax account or help you set up a payment plan. Need to file 2012 tax returns Before you visit, check the Office Locator on IRS. Need to file 2012 tax returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Need to file 2012 tax returns If you have a special need, such as a disability, you can request an appointment. Need to file 2012 tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Need to file 2012 tax returns Apply for an Employer Identification Number (EIN). Need to file 2012 tax returns Go to IRS. Need to file 2012 tax returns gov and enter Apply for an EIN in the search box. Need to file 2012 tax returns Read the Internal Revenue Code, regulations, or other official guidance. Need to file 2012 tax returns Read Internal Revenue Bulletins. Need to file 2012 tax returns Sign up to receive local and national tax news and more by email. Need to file 2012 tax returns Just click on “subscriptions” above the search box on IRS. Need to file 2012 tax returns gov and choose from a variety of options. Need to file 2012 tax returns    Phone. Need to file 2012 tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Need to file 2012 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Need to file 2012 tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Need to file 2012 tax returns gov, or download the IRS2Go app. Need to file 2012 tax returns 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. Need to file 2012 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Need to file 2012 tax returns Most VITA and TCE sites offer free electronic filing. Need to file 2012 tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Need to file 2012 tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Need to file 2012 tax returns 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. Need to file 2012 tax returns 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. Need to file 2012 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Need to file 2012 tax returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2012 tax returns 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. Need to file 2012 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Need to file 2012 tax returns Note, the above information is for our automated hotline. Need to file 2012 tax returns 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. Need to file 2012 tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Need to file 2012 tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Need to file 2012 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Need to file 2012 tax returns 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). Need to file 2012 tax returns You should receive your order within 10 business days. Need to file 2012 tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Need to file 2012 tax returns 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. Need to file 2012 tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Need to file 2012 tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Need to file 2012 tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Need to file 2012 tax returns    Walk-in. Need to file 2012 tax returns You can find a selection of forms, publications and services — in-person. Need to file 2012 tax returns Products. Need to file 2012 tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Need to file 2012 tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Need to file 2012 tax returns Services. Need to file 2012 tax returns You can walk in to your local TAC for face-to-face tax help. Need to file 2012 tax returns An employee can answer questions about your tax account or help you set up a payment plan. Need to file 2012 tax returns Before visiting, use the Office Locator tool on IRS. Need to file 2012 tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Need to file 2012 tax returns    Mail. Need to file 2012 tax returns You can send your order for forms, instructions, and publications to the address below. Need to file 2012 tax returns You should receive a response within 10 business days after your request is received. Need to file 2012 tax returns Internal Revenue Service 1201 N. Need to file 2012 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Need to file 2012 tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Need to file 2012 tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Need to file 2012 tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Need to file 2012 tax returns 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. Need to file 2012 tax returns You face (or your business is facing) an immediate threat of adverse action. Need to file 2012 tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Need to file 2012 tax returns   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. Need to file 2012 tax returns Here's why we can help: TAS is an independent organization within the IRS. Need to file 2012 tax returns Our advocates know how to work with the IRS. Need to file 2012 tax returns Our services are free and tailored to meet your needs. Need to file 2012 tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Need to file 2012 tax returns   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. Need to file 2012 tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Need to file 2012 tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Need to file 2012 tax returns Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Need to file 2012 tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Need to file 2012 tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Need to file 2012 tax returns Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of June 19 Severe Storms in Kentucky

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

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

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

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

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The Need To File 2012 Tax Returns

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