Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Military Taxes

Filing Late Tax Returns1040 Income Tax Forms1040ez Form InstructionsCan I File A 1040x OnlineTax Forms 2012 FederalAmend Federal Tax ReturnFile My State Taxes Online FreeFile 1040x Free1040ez Tax Return Forms 20132011 Tax Return Form 1040Form 1040x InstructionsH&r Block Free Tax FormH&r Block 1040ez FreeTaxact 2011 FreeFree E File State Taxes OnlyI Need To File My Taxes For 20111040nr Form 2012H & R BlockHttps Www Freefilefillableforms Com Ffa Checkstatus Htm2012 Taxes Free OnlineFiling Amended Tax Return 2010File Back Tax ReturnsFiling Taxes Late2012 Amended ReturnHr Block Online TaxHow To File Past Taxes1040ez 2014How To File School TaxesMy Pay MilFree Tax Filing 2013Nj 1040nr FormFree Federal Tax Filing 20112010 Taxact2012 Amended Tax FormFile 2012 Income TaxEz Form2013 Irs 1040ezHow To Amend My TaxesTax Planning Us 2007 TaxesTurbotax Free State Efile

Free Military Taxes

Free military taxes Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Free military taxes irs. Free military taxes gov/pub80. Free military taxes What's New Social security and Medicare tax for 2014. Free military taxes  The social security tax rate is 6. Free military taxes 2% each for the employee and employer, unchanged from 2013. Free military taxes The social security wage base limit is $117,000. Free military taxes The Medicare tax rate is 1. Free military taxes 45% each for the employee and employer, unchanged from 2013. Free military taxes There is no wage base limit for Medicare tax. Free military taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free military taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free military taxes Change of responsible party. Free military taxes . Free military taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free military taxes Form 8822-B must be filed within 60 days of the change. Free military taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free military taxes For a definition of “responsible party”, see the Form 8822-B instructions. Free military taxes Same-sex marriage. Free military taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free military taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. Free military taxes R. Free military taxes B. Free military taxes 201, available at www. Free military taxes irs. Free military taxes gov/irb/2013-38_IRB/ar07. Free military taxes html. Free military taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free military taxes Notice 2013-61, 2013-44 I. Free military taxes R. Free military taxes B. Free military taxes 432, is available at www. Free military taxes irs. Free military taxes gov/irb/2013-44_IRB/ar10. Free military taxes html. Free military taxes Reminders Additional Medicare Tax withholding. Free military taxes  In addition to withholding Medicare tax at 1. Free military taxes 45%, you must withhold a 0. Free military taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free military taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free military taxes Additional Medicare Tax is only imposed on the employee. Free military taxes There is no employer share of Additional Medicare Tax. Free military taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free military taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Free military taxes For more information on Additional Medicare Tax, visit IRS. Free military taxes gov and enter “Additional Medicare Tax” in the search box. Free military taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free military taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free military taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free military taxes For more information, visit IRS. Free military taxes gov and enter “work opportunity tax credit” in the search box. Free military taxes Outsourcing payroll duties. Free military taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free military taxes The employer remains responsible if the third party fails to perform any required action. Free military taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free military taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free military taxes Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Free military taxes  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Free military taxes For more information, see Announcement 2012-43, 2012-51 I. Free military taxes R. Free military taxes B. Free military taxes 723, available at www. Free military taxes irs. Free military taxes gov/irb/2012-51_IRB/ar15. Free military taxes html. Free military taxes CNMI government employees now subject to social security and Medicare taxes. Free military taxes  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Free military taxes COBRA premium assistance credit. Free military taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Free military taxes See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Free military taxes You can get Publication 15 (Circular E) at IRS. Free military taxes gov. Free military taxes You must receive written notice from the IRS to file Form 944. Free military taxes  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Free military taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Free military taxes For more information on requesting to file Form 944 visit IRS. Free military taxes gov and enter “file employment taxes annually” in the search box. Free military taxes Federal employers in the CNMI. Free military taxes  The U. Free military taxes S. Free military taxes Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Free military taxes Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Free military taxes Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Free military taxes For questions, contact the CNMI Division of Revenue and Taxation. Free military taxes Change of address. Free military taxes  Use Form 8822-B to notify the IRS of an address change. Free military taxes Do not mail Form 8822-B with your employment tax return. Free military taxes Federal tax deposits must be made by electronic funds transfer. Free military taxes  You must use electronic funds transfer to make all federal tax deposits. Free military taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free military taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free military taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free military taxes EFTPS is a free service provided by the Department of Treasury. Free military taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free military taxes For more information on making federal tax deposits, see How To Deposit in section 8. Free military taxes For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Free military taxes eftps. Free military taxes gov or call 1-800-555-4477 (U. Free military taxes S. Free military taxes Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Free military taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free military taxes Electronic filing and payment. Free military taxes  Using electronic options can make filing a return and paying your federal tax easier. Free military taxes Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Free military taxes You can use IRS e-file to file certain returns. Free military taxes If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Free military taxes Do not use EFW to pay taxes that are required to be deposited. Free military taxes Visit the IRS website at www. Free military taxes irs. Free military taxes gov/efile for more information on filing electronically. Free military taxes For more information on paying your taxes using EFW, visit the IRS website at www. Free military taxes irs. Free military taxes gov/e-pay. Free military taxes A fee may be charged to file electronically. Free military taxes For EFTPS, visit www. Free military taxes eftps. Free military taxes gov or call EFTPS Customer Service at 1-800-555-4477 (U. Free military taxes S. Free military taxes Virgin Islands only) or 303-967-5916 (toll call). Free military taxes For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Free military taxes socialsecurity. Free military taxes gov/employer. Free military taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free military taxes If a valid EIN is not provided, the return or payment will not be processed. Free military taxes This may result in penalties and delays in processing your return or payment. Free military taxes Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free military taxes  Employers in American Samoa, the CNMI, Guam, and the U. Free military taxes S. Free military taxes Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Free military taxes Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free military taxes For more information, visit Social Security Administration's SSA website at www. Free military taxes ssa. Free military taxes gov/bso/bsowelcome. Free military taxes htm. Free military taxes Credit or debit card payments. Free military taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Free military taxes irs. Free military taxes gov/e-pay. Free military taxes However, do not use credit or debit cards to make federal tax deposits. Free military taxes Hiring new employees. Free military taxes  Record the number and name from each new employee's social security card. Free military taxes An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Free military taxes See section 3. Free military taxes Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Free military taxes  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Free military taxes For more information, see the Instructions for Schedule D (Form 941). Free military taxes Apply for an employer identification number (EIN) online. Free military taxes  You can apply for an EIN online by visiting IRS. Free military taxes gov and clicking on the Apply for an EIN Online link under Tools. Free military taxes Dishonored payments. Free military taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free military taxes The penalty is $25 or 2% of the payment, whichever is more. Free military taxes However, the penalty on dishonored payments of $24. Free military taxes 99 or less is an amount equal to the payment. Free military taxes For example, a dishonored payment of $18 is charged a penalty of $18. Free military taxes Private delivery services. Free military taxes  You can use certain private delivery services designated by the IRS to send tax returns or payments. Free military taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. Free military taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free military taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free military taxes M. Free military taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Free military taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free military taxes gov and enter “private delivery service” in the search box. Free military taxes Your private delivery service can tell you how to get written proof of the mailing date. Free military taxes Private delivery services cannot deliver items to P. Free military taxes O. Free military taxes boxes. Free military taxes You must use the U. Free military taxes S. Free military taxes Postal Service to mail any item to an IRS P. Free military taxes O. Free military taxes box address. Free military taxes Recordkeeping. Free military taxes  Keep all records of employment taxes for 4 years. Free military taxes These should be available for IRS review. Free military taxes There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Free military taxes Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Free military taxes See Farm Crew Leaders in section 2. Free military taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free military taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free military taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free military taxes See Regulations sections 1. Free military taxes 1361-4(a)(7) and 301. Free military taxes 7701-2(c)(2)(iv). Free military taxes Photographs of missing children. Free military taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free military taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free military taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free military taxes Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free military taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free military taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. Free military taxes See Deposits on Business Days Only in section 8. Free military taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free military taxes S. Free military taxes Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free military taxes See Private delivery services under Reminders. Free military taxes The following are important dates and responsibilities. Free military taxes Also see Publication 509, Tax Calendars. Free military taxes By January 31. Free military taxes   Furnish wage and tax statements to employees. Free military taxes Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Free military taxes See section 10 for more information. Free military taxes File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Free military taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free military taxes U. Free military taxes S. Free military taxes Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Free military taxes Pay or deposit (if more than $500) any balance of the tax due. Free military taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free military taxes File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Free military taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free military taxes By February 28. Free military taxes  File paper wage and tax statements with the Social Security Administration (SSA). Free military taxes File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Free military taxes For electronically filed returns, see By March 31 next. Free military taxes By March 31. Free military taxes  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Free military taxes Visit the SSA's Reporting Instructions & Information webpage at www. Free military taxes socialsecurity. Free military taxes gov/employer for more information. Free military taxes By April 30, July 31, October 31, and January 31. Free military taxes  File Form 941-SS with the IRS. Free military taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free military taxes Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Free military taxes Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Free military taxes If $500 or less, carry it over to the next quarter. Free military taxes See section 11 for more information. Free military taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee

IR-2014-25 March 7, 2014

WASHINGTON — The Internal Revenue Service is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

ETAAC was established as required by the Internal Revenue Service Restructuring and Reform Act of 1998. The purpose of the ETAAC is to provide continued input into the development and implementation of the agency’s strategy for electronic tax administration as well as to provide an organized public forum for the discussion of issues in electronic tax administration.

Nominations of qualified individuals may be made by letter and received from individuals or professional associations. Applicants should complete the ETAAC application including a short statement of interest and a resume. Be sure to describe and document your qualifications, past and current affiliations, and dealings in electronic tax administration. A notice published in the Federal Register contains more details about the ETAAC and the application process.

Members are approved by Treasury to serve three-year terms, beginning in the fall of 2014. Members must pass an IRS tax compliance check and Federal Bureau of Investigation (FBI) background investigation and may not be federally registered lobbyists.

Questions about the application process can be sent to etaac@irs.gov.

 

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 07-Mar-2014

The Free Military Taxes

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