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1040 Es Form

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1040 Es Form

1040 es form Publication 559 - Additional Material Prev  Up  Next   Home   More Online Publications
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Arms Control and International Security

The Under Secretary of State for Arms Control and International Security serves as Senior Adviser to the President and the Secretary of State for Arms Control, Nonproliferation, and Disarmament.

Contact the Agency or Department

Website: Arms Control and International Security

Address: U.S. Department of State
2201 C Street NW

Washington, DC 20520

Phone Number: (202) 647-4000

TTY: (800) 877-8339

The 1040 Es Form

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