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1040 Es

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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040 Es

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