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How To File A 1040x

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How To File A 1040x

How to file a 1040x Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. How to file a 1040x Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. How to file a 1040x However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. How to file a 1040x The new provisions are in the Supplement to Publication 463, which is reprinted below. How to file a 1040x Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. How to file a 1040x After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. How to file a 1040x Certain provisions of this new law may reduce your taxes for 2001. How to file a 1040x The new law contains the following provisions. How to file a 1040x A new depreciation deduction, the special depreciation allowance. How to file a 1040x An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. How to file a 1040x If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. How to file a 1040x See Amended Return, later. How to file a 1040x Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. How to file a 1040x However, there is a limit on the depreciation deduction you can take for your car each year. How to file a 1040x See Depreciation Limit later. How to file a 1040x Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. How to file a 1040x This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. How to file a 1040x You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). How to file a 1040x See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. How to file a 1040x You can claim the special depreciation allowance only for the year the qualified property is placed in service. How to file a 1040x Qualified property. How to file a 1040x   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. How to file a 1040x You bought it new. How to file a 1040x You bought it after September 10, 2001. How to file a 1040x (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. How to file a 1040x ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. How to file a 1040x Example. How to file a 1040x Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. How to file a 1040x Bob's car is qualified property. How to file a 1040x Bob chooses not to take a section 179 deduction for the car. How to file a 1040x He does claim the new special depreciation allowance. How to file a 1040x Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . How to file a 1040x 75). How to file a 1040x He then figures the special depreciation allowance of $4,500 ($15,000 × . How to file a 1040x 30). How to file a 1040x The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . How to file a 1040x 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). How to file a 1040x However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . How to file a 1040x 75), as discussed next. How to file a 1040x Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. How to file a 1040x The limit is increased to $23,080 if the car is an electric car. How to file a 1040x The section 179 deduction is treated as depreciation for purposes of this limit. How to file a 1040x If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. How to file a 1040x For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). How to file a 1040x Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. How to file a 1040x S. How to file a 1040x Individual Income Tax Return, by April 15, 2003. How to file a 1040x At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. How to file a 1040x ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). How to file a 1040x If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). How to file a 1040x Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. How to file a 1040x For details, see Revenue Procedure 2002–33. How to file a 1040x (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. How to file a 1040x ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. How to file a 1040x Example. How to file a 1040x The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . How to file a 1040x 75 x . How to file a 1040x 20) depreciation deduction for his new car using MACRS. How to file a 1040x Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. How to file a 1040x Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. How to file a 1040x Bob's new filled-in Form 2106 is shown later. How to file a 1040x Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. How to file a 1040x As a general rule, you must make this election by the due date (including extensions) of your return. How to file a 1040x You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. How to file a 1040x To get this extension, you must have filed your original return by the due date (including extensions). How to file a 1040x At the top of the statement, print “Filed pursuant to section 301. How to file a 1040x 9100–2. How to file a 1040x ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. How to file a 1040x Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. How to file a 1040x Deemed election for return filed before June 1, 2002. How to file a 1040x   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. How to file a 1040x You filed your 2001 return before June 1, 2002. How to file a 1040x You claimed depreciation on your return but did not claim the special depreciation allowance. How to file a 1040x You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. How to file a 1040x Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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Appeals Mediation Programs

Alternative Dispute Resolution (ADR)

Mediation is an informal, confidential, and flexible dispute resolution process in which an Appeals Officer trained in mediation techniques serves as an impartial third party facilitating negotiations between the disputing parties.


The Appeals mediators help resolve disputes by identifying the core issues, possible obstacles to settlement, and working with the parties to develop resolution strategies. The Appeals mediator has no power to render a decision or to force either party to accept a settlement. With our Fast Track Settlement program, however, the Appeals mediator may suggest settlement proposals.


Our various mediation programs are designed to serve different types of taxpayers at specific stages of the IRS examination or collection process.

 

If you’re an experienced tax practitioner and know which mediation program you’re interested in, the links in the table below will take you to pages with information, including the application process. If this is all new to you and you have a disagreement with IRS but are not sure whether mediation is right for you, please check out the Appeals Mediation Programs Online Self-Help Tool, which is designed to:

  • Help you understand when to discuss mediation with the IRS person assigned to your case
  • Help you navigate to the mediation program that best fits your needs
  • Explain each program
  • Provide you with the steps, forms and information needed to apply for each program
Type of Taxpayer Stage of IRS Process
Pre-Filing Examination Collection Appeals
Large Business and International

Compliance Assurance Process

Fast Track Settlement
 

Early Referral

 

Post Appeals Mediation

Small Business/Self-Employed  

Fast Track Settlement
 

Early Referral

Fast Track Mediation

Tax Exempt/Government Entities  

Fast Track Settlement
 

Early Referral

 

 

Page Last Reviewed or Updated: 10-Jan-2014

The How To File A 1040x

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