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Tax Return 2013

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Tax Return 2013

Tax return 2013 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Tax return 2013 Reporting Tips to Your EmployerElectronic tip statement. Tax return 2013 Final report. Tax return 2013 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Tax return 2013   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Tax return 2013 How to keep a daily tip record. Tax return 2013   There are two ways to keep a daily tip record. Tax return 2013 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Tax return 2013 You should keep your daily tip record with your tax or other personal records. Tax return 2013 You must keep your records for as long as they are important for administration of the federal tax law. Tax return 2013 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Tax return 2013    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Tax return 2013 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Tax return 2013 Publication 1244 is also available at www. Tax return 2013 irs. Tax return 2013 gov/pub1244. Tax return 2013 Publication 1244 includes a 1-year supply of Form 4070A. Tax return 2013 Each day, write in the information asked for on the form. Tax return 2013 A filled-in Form 4070A is shown on the following page. Tax return 2013   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Tax return 2013 Although you do not report these tips to your employer, you must report them on your tax return. Tax return 2013   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Tax return 2013 Then, each workday, write the date and the following information. Tax return 2013 Cash tips you get directly from customers or from other employees. Tax return 2013 Tips from credit and debit card charge customers that your employer pays you. Tax return 2013 The value of any noncash tips you get, such as tickets, passes, or other items of value. Tax return 2013 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Tax return 2013 Please click here for the text description of the image. Tax return 2013 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Tax return 2013   You can use an electronic system provided by your employer to record your daily tips. Tax return 2013 If you do, you must receive and keep a paper copy of this record. Tax return 2013 Service charges. Tax return 2013    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Tax return 2013 This is part of your wages, not a tip. Tax return 2013 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Tax return 2013 See examples below. Tax return 2013 Example 1. Tax return 2013 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Tax return 2013 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Tax return 2013 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Tax return 2013 Do not include the 18% charge in your tip diary. Tax return 2013 Service charges that are paid to you are considered wages, not tips. Tax return 2013 Example 2. Tax return 2013 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Tax return 2013 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Tax return 2013 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Tax return 2013 Be sure to include this amount in your tip diary. Tax return 2013 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Tax return 2013 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Tax return 2013   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Tax return 2013 What tips to report. Tax return 2013   Report to your employer only cash, check, and debit and credit card tips you receive. Tax return 2013   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Tax return 2013   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Tax return 2013 Do not report to your employer any portion of the tips you receive that you pass on to other employees. Tax return 2013 However, you must report tips you receive from other employees. Tax return 2013   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Tax return 2013 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Tax return 2013 How to report. Tax return 2013   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Tax return 2013 Fill in the information asked for on the form, sign and date the form, and give it to your employer. Tax return 2013 A sample filled-in Form 4070 is shown above. Tax return 2013 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Tax return 2013   If you do not use Form 4070, give your employer a statement with the following information. Tax return 2013 Your name, address, and social security number. Tax return 2013 Your employer's name, address, and business name (if it is different from your employer's name). Tax return 2013 The month (or the dates of any shorter period) in which you received tips. Tax return 2013 The total tips required to be reported for that period. Tax return 2013 You must sign and date the statement. Tax return 2013 Be sure to keep a copy with your tax or other personal records. Tax return 2013   Your employer may require you to report your tips more than once a month. Tax return 2013 However, the statement cannot cover a period of more than 1 calendar month. Tax return 2013 Electronic tip statement. Tax return 2013   Your employer can have you furnish your tip statements electronically. Tax return 2013 When to report. Tax return 2013   Give your report for each month to your employer by the 10th of the next month. Tax return 2013 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Tax return 2013 Example. Tax return 2013 You must report your tips received in September 2014 by October 10, 2014. Tax return 2013 Final report. Tax return 2013   If your employment ends during the month, you can report your tips when your employment ends. Tax return 2013 Penalty for not reporting tips. Tax return 2013   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Tax return 2013 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Tax return 2013 ) The penalty amount is in addition to the taxes you owe. Tax return 2013   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Tax return 2013 To do so, attach a statement to your return explaining why you did not report them. Tax return 2013 Giving your employer money for taxes. Tax return 2013   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Tax return 2013 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Tax return 2013   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Tax return 2013 All taxes on your regular pay. Tax return 2013 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Tax return 2013 Federal, state, and local income taxes on your reported tips. Tax return 2013    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Tax return 2013 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Tax return 2013 See Publication 505, Tax Withholding and Estimated Tax, for more information. Tax return 2013    Uncollected taxes. Tax return 2013 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Tax return 2013 These uncollected taxes will be shown on your 2013 Form W-2. Tax return 2013 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Tax return 2013 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Tax return 2013 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Tax return 2013 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Tax return 2013 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Tax return 2013 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Tax return 2013 irs. Tax return 2013 gov/pub/irs-irbs/irb01-02. Tax return 2013 pdf. Tax return 2013 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Tax return 2013 See Revenue Procedure 2007-32, 2007-22 I. Tax return 2013 R. Tax return 2013 B. Tax return 2013 1322, available at www. Tax return 2013 irs. Tax return 2013 gov/pub/irs-irbs/irb07_22. Tax return 2013 pdf. Tax return 2013 Your employer can provide you with a copy of any applicable agreement. Tax return 2013 To find out more about these agreements, visit IRS. Tax return 2013 gov and enter “restaurant tip reporting” in the search box. Tax return 2013 You may also call 1-800-829-4933, visit www. Tax return 2013 irs. Tax return 2013 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Tax return 2013 Program@irs. Tax return 2013 gov and request information on this program. Tax return 2013 Reporting Tips on Your Tax Return How to report tips. Tax return 2013   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Tax return 2013 What tips to report. Tax return 2013   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Tax return 2013 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Tax return 2013 Add to the amount in box 1 only the tips you did not report to your employer. Tax return 2013   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Tax return 2013 Do not include the amount of these tips on your 2013 tax return. Tax return 2013 Instead, include them on your 2014 tax return. Tax return 2013 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Tax return 2013 Although these tips were received in 2012, you must report them on your 2013 tax return. Tax return 2013   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Tax return 2013 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Tax return 2013 However, you must report tips you receive from other employees. Tax return 2013    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Tax return 2013    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Tax return 2013   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Tax return 2013 Cash and charge tips you received that totaled less than $20 for any month. Tax return 2013 The value of noncash tips, such as tickets, passes, or other items of value. Tax return 2013 Example. Tax return 2013 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Tax return 2013 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Tax return 2013 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Tax return 2013 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Tax return 2013 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Tax return 2013 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Tax return 2013    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Tax return 2013 To report these taxes, you must file a return even if you would not otherwise have to file. Tax return 2013 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Tax return 2013 (You cannot file Form 1040EZ or Form 1040A. Tax return 2013 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Tax return 2013 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Tax return 2013 Use Form 8959 to figure Additional Medicare Tax. Tax return 2013 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Tax return 2013 To get railroad retirement credit, you must report tips to your employer. Tax return 2013 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Tax return 2013    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Tax return 2013 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Tax return 2013   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Tax return 2013 You must report these amounts as additional tax on your return. Tax return 2013   If you worked in the U. Tax return 2013 S. Tax return 2013 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Tax return 2013 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Tax return 2013 Unlike the uncollected portion of the regular (1. Tax return 2013 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Tax return 2013   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Tax return 2013 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Tax return 2013 See the instructions for the appropriate form and line number indicated, and Form 8959. Tax return 2013 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Tax return 2013 ) Self-employed persons. Tax return 2013    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Tax return 2013 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Tax return 2013 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Tax return 2013 They are not included in box 1 with your wages and reported tips. Tax return 2013 If box 8 is blank, this discussion does not apply to you. Tax return 2013 What are allocated tips. Tax return 2013   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Tax return 2013 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Tax return 2013 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Tax return 2013 How were your allocated tips figured. Tax return 2013   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Tax return 2013 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Tax return 2013 For information about the exact allocation method used, ask your employer. Tax return 2013 Must you report your allocated tips on your tax return. Tax return 2013   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Tax return 2013 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Tax return 2013 Add to the amount in box 1 only the tips you did not report to your employer as required. Tax return 2013 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Tax return 2013   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Tax return 2013 How to report allocated tips. Tax return 2013   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Tax return 2013 (You cannot file Form 1040A or Form 1040EZ). Tax return 2013    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Tax return 2013 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Tax return 2013 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Tax return 2013 How to request an approved lower rate. Tax return 2013   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Tax return 2013 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Tax return 2013 The petition must include specific information about the establishment that will justify the lower rate. Tax return 2013 A user fee must be paid with the petition. Tax return 2013    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Tax return 2013 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Tax return 2013 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Tax return 2013   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Tax return 2013 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax return 2013 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax return 2013 Free help with your tax return. Tax return 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax return 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax return 2013 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax return 2013 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. Tax return 2013 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax return 2013 To find the nearest VITA or TCE site, visit IRS. Tax return 2013 gov or call 1-800-906-9887. Tax return 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return 2013 aarp. Tax return 2013 org/money/taxaide or call 1-888-227-7669. Tax return 2013   For more information on these programs, go to IRS. Tax return 2013 gov and enter “VITA” in the search box. Tax return 2013 Internet. Tax return 2013 IRS. Tax return 2013 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax return 2013 Apply for an Employer Identification Number (EIN). Tax return 2013 Go to IRS. Tax return 2013 gov and enter Apply for an EIN in the search box. Tax return 2013 Request an Electronic Filing PIN by going to IRS. Tax return 2013 gov and entering Electronic Filing PIN in the search box. Tax return 2013 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax return 2013 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2013 Check the status of your amended return. Tax return 2013 Go to IRS. Tax return 2013 gov and enter Where's My Amended Return in the search box. Tax return 2013 Download forms, instructions, and publications, including some accessible versions. Tax return 2013 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax return 2013 gov or IRS2Go. Tax return 2013 Tax return and tax account transcripts are generally available for the current year and past three years. Tax return 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return 2013 gov. Tax return 2013 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. Tax return 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return 2013 gov. Tax return 2013 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax return 2013 gov or IRS2Go. Tax return 2013 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax return 2013 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax return 2013 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax return 2013 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax return 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return 2013 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax return 2013 gov. Tax return 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2013 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax return 2013 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax return 2013 Visit AARP's website to find the nearest Tax-Aide location. Tax return 2013 Research your tax questions. Tax return 2013 Search publications and instructions by topic or keyword. Tax return 2013 Read the Internal Revenue Code, regulations, or other official guidance. Tax return 2013 Read Internal Revenue Bulletins. Tax return 2013 Sign up to receive local and national tax news by email. Tax return 2013 Phone. Tax return 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return 2013 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax return 2013 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Tax return 2013 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax return 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2013 Most VITA and TCE sites offer free electronic filing. Tax return 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return 2013 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax return 2013 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax return 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2013 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return 2013 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax return 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return 2013 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax return 2013 You should receive your order within 10 business days. Tax return 2013 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax return 2013 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax return 2013 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax return 2013 Call to ask tax questions, 1-800-829-1040. Tax return 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax return 2013 gsa. Tax return 2013 gov/fedrelay. Tax return 2013 Walk-in. Tax return 2013 You can find a selection of forms, publications and services — in-person, face-to-face. Tax return 2013 Products. Tax return 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return 2013 Services. Tax return 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax return 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax return 2013 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 TAC where you can talk with an IRS representative face-to-face. Tax return 2013 No appointment is necessary—just walk in. Tax return 2013 Before visiting, check www. Tax return 2013 irs. Tax return 2013 gov/localcontacts for hours of operation and services provided. Tax return 2013 Mail. Tax return 2013 You can send your order for forms, instructions, and publications to the address below. Tax return 2013 You should receive a response within 10 business days after your request is received. Tax return 2013  Internal Revenue Service 1201 N. Tax return 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax return 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return 2013 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax return 2013 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. Tax return 2013 You face (or your business is facing) an immediate threat of adverse action. Tax return 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return 2013   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. Tax return 2013 Here's why we can help: TAS is an independent organization within the IRS. Tax return 2013 Our advocates know how to work with the IRS. Tax return 2013 Our services are free and tailored to meet your needs. Tax return 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Tax return 2013 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 www. Tax return 2013 irs. Tax return 2013 gov/advocate, or call us toll-free at 1-877-777-4778. Tax return 2013 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax return 2013 irs. Tax return 2013 gov/sams. Tax return 2013 Low Income Taxpayer Clinics. Tax return 2013   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. Tax return 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax return 2013 Visit www. Tax return 2013 TaxpayerAdvocate. Tax return 2013 irs. Tax return 2013 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return 2013 Prev  Up  Next   Home   More Online Publications
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The Tax Return 2013

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