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How To Fill Out A 1040ez Form

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How To Fill Out A 1040ez Form

How to fill out a 1040ez form Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). How to fill out a 1040ez form Nonbusiness income (line 7). How to fill out a 1040ez form Nonbusiness capital losses. How to fill out a 1040ez form Business capital losses. How to fill out a 1040ez form Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. How to fill out a 1040ez form Step 1. How to fill out a 1040ez form   Complete your tax return for the year. How to fill out a 1040ez form You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. How to fill out a 1040ez form Estates and trusts — Form 1041, line 22. How to fill out a 1040ez form   If the amount on that line is not negative, stop here — you do not have an NOL. How to fill out a 1040ez form Step 2. How to fill out a 1040ez form   Determine whether you have an NOL and its amount. How to fill out a 1040ez form See How To Figure an NOL , later. How to fill out a 1040ez form If you do not have an NOL, stop here. How to fill out a 1040ez form Step 3. How to fill out a 1040ez form   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. How to fill out a 1040ez form See When To Use an NOL , later. How to fill out a 1040ez form Step 4. How to fill out a 1040ez form   Deduct the NOL in the carryback or carryforward year. How to fill out a 1040ez form See How To Claim an NOL Deduction , later. How to fill out a 1040ez form If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. How to fill out a 1040ez form Step 5. How to fill out a 1040ez form   Determine the amount of your unused NOL. How to fill out a 1040ez form See How To Figure an NOL Carryover , later. How to fill out a 1040ez form Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. How to fill out a 1040ez form Note. How to fill out a 1040ez form   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. How to fill out a 1040ez form How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. How to fill out a 1040ez form There are rules that limit what you can deduct when figuring an NOL. How to fill out a 1040ez form In general, the following items are not allowed when figuring an NOL. How to fill out a 1040ez form Any deduction for personal exemptions. How to fill out a 1040ez form Capital losses in excess of capital gains. How to fill out a 1040ez form The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. How to fill out a 1040ez form Nonbusiness deductions in excess of nonbusiness income. How to fill out a 1040ez form The net operating loss deduction. How to fill out a 1040ez form The domestic production activities deduction. How to fill out a 1040ez form Form 1045, Schedule A. How to fill out a 1040ez form   Use Form 1045, Schedule A, to figure an NOL. How to fill out a 1040ez form The following discussion explains Schedule A and includes an illustrated example. How to fill out a 1040ez form   First, complete Form 1045, Schedule A, line 1, using amounts from your return. How to fill out a 1040ez form If line 1 is a negative amount, you may have an NOL. How to fill out a 1040ez form   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. How to fill out a 1040ez form Nonbusiness deductions (line 6). How to fill out a 1040ez form   Enter on line 6 deductions that are not connected to your trade or business or your employment. How to fill out a 1040ez form Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. How to fill out a 1040ez form   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. How to fill out a 1040ez form   Do not enter business deductions on line 6. How to fill out a 1040ez form These are deductions that are connected to your trade or business. How to fill out a 1040ez form They include the following. How to fill out a 1040ez form State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). How to fill out a 1040ez form Moving expenses. How to fill out a 1040ez form Educator expenses. How to fill out a 1040ez form The deduction for the deductible part of self-employed health insurance. How to fill out a 1040ez form Domestic production activities deduction. How to fill out a 1040ez form Rental losses. How to fill out a 1040ez form Loss on the sale or exchange of business real estate or depreciable property. How to fill out a 1040ez form Your share of a business loss from a partnership or an S corporation. How to fill out a 1040ez form Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. How to fill out a 1040ez form If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). How to fill out a 1040ez form Loss on the sale of accounts receivable (if you use an accrual method of accounting). How to fill out a 1040ez form Interest and litigation expenses on state and federal income taxes related to your business. How to fill out a 1040ez form Unrecovered investment in a pension or annuity claimed on a decedent's final return. How to fill out a 1040ez form Payment by a federal employee to buy back sick leave used in an earlier year. How to fill out a 1040ez form Nonbusiness income (line 7). How to fill out a 1040ez form   Enter on line 7 only income that is not related to your trade or business or your employment. How to fill out a 1040ez form For example, enter your annuity income, dividends, and interest on investments. How to fill out a 1040ez form Also, include your share of nonbusiness income from partnerships and S corporations. How to fill out a 1040ez form   Do not include on line 7 the income you receive from your trade or business or your employment. How to fill out a 1040ez form This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. How to fill out a 1040ez form Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. How to fill out a 1040ez form Adjustment for section 1202 exclusion (line 17). How to fill out a 1040ez form   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. How to fill out a 1040ez form Adjustments for capital losses (lines 19–22). How to fill out a 1040ez form   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. How to fill out a 1040ez form Nonbusiness capital losses. How to fill out a 1040ez form   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). How to fill out a 1040ez form If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. How to fill out a 1040ez form Business capital losses. How to fill out a 1040ez form   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). How to fill out a 1040ez form Domestic production activities deduction (line 23). How to fill out a 1040ez form   You cannot take the domestic production activities deduction when figuring your NOL. How to fill out a 1040ez form Enter on line 23 any domestic production activities deduction claimed on your return. How to fill out a 1040ez form NOLs from other years (line 24). How to fill out a 1040ez form   You cannot deduct any NOL carryovers or carrybacks from other years. How to fill out a 1040ez form Enter the total amount of your NOL deduction for losses from other years. How to fill out a 1040ez form Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. How to fill out a 1040ez form It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. How to fill out a 1040ez form Example. How to fill out a 1040ez form Glenn Johnson is in the retail record business. How to fill out a 1040ez form He is single and has the following income and deductions on his Form 1040 for 2013. How to fill out a 1040ez form See the illustrated Form 1040 , later. How to fill out a 1040ez form INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). How to fill out a 1040ez form However, to figure whether he has an NOL, certain deductions are not allowed. How to fill out a 1040ez form He uses Form 1045, Schedule A, to figure his NOL. How to fill out a 1040ez form See the Illustrated Form 1045, Schedule A , later. How to fill out a 1040ez form The following items are not allowed on Form 1045, Schedule A. How to fill out a 1040ez form Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1040, page 1 This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1040, page 2 This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). How to fill out a 1040ez form You can, however, choose not to carry back an NOL and only carry it forward. How to fill out a 1040ez form See Waiving the Carryback Period , later. How to fill out a 1040ez form You cannot deduct any part of the NOL remaining after the 20-year carryforward period. How to fill out a 1040ez form NOL year. How to fill out a 1040ez form   This is the year in which the NOL occurred. How to fill out a 1040ez form Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. How to fill out a 1040ez form Eligible loss. How to fill out a 1040ez form   The carryback period for eligible losses is 3 years. How to fill out a 1040ez form Only the eligible loss portion of the NOL can be carried back 3 years. How to fill out a 1040ez form An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. How to fill out a 1040ez form Qualified small business. How to fill out a 1040ez form   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. How to fill out a 1040ez form If the business did not exist for this entire 3-year period, use the period the business was in existence. How to fill out a 1040ez form   An eligible loss does not include a farming loss or a qualified disaster loss. How to fill out a 1040ez form Farming loss. How to fill out a 1040ez form   The carryback period for a farming loss is 5 years. How to fill out a 1040ez form Only the farming loss portion of the NOL can be carried back 5 years. How to fill out a 1040ez form A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. How to fill out a 1040ez form Farming business. How to fill out a 1040ez form   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. How to fill out a 1040ez form A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. How to fill out a 1040ez form The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. How to fill out a 1040ez form   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. How to fill out a 1040ez form It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. How to fill out a 1040ez form Waiving the 5-year carryback. How to fill out a 1040ez form   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. How to fill out a 1040ez form To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. How to fill out a 1040ez form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). How to fill out a 1040ez form Attach an election statement to your amended return, and write “Filed pursuant to section 301. How to fill out a 1040ez form 9100-2” at the top of the statement. How to fill out a 1040ez form Once made, this choice is irrevocable. How to fill out a 1040ez form Qualified disaster loss. How to fill out a 1040ez form   The carryback period for a qualified disaster loss is 5 years. How to fill out a 1040ez form Only the qualified disaster loss portion of the NOL can be carried back 5 years. How to fill out a 1040ez form A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. How to fill out a 1040ez form Qualified disaster expenses. How to fill out a 1040ez form   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. How to fill out a 1040ez form Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. How to fill out a 1040ez form Note. How to fill out a 1040ez form Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. How to fill out a 1040ez form Excluded losses. How to fill out a 1040ez form   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. How to fill out a 1040ez form   A qualified disaster loss also does not include any losses from any gambling or animal racing property. How to fill out a 1040ez form Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. How to fill out a 1040ez form Specified liability loss. How to fill out a 1040ez form   The carryback period for a specified liability loss is 10 years. How to fill out a 1040ez form Only the specified liability loss portion of the NOL can be carried back 10 years. How to fill out a 1040ez form Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. How to fill out a 1040ez form   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. How to fill out a 1040ez form For details, see section 172(f). How to fill out a 1040ez form Waiving the 10-year carryback. How to fill out a 1040ez form   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. How to fill out a 1040ez form To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. How to fill out a 1040ez form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). How to fill out a 1040ez form Attach a statement to your amended return and write “Filed pursuant to section 301. How to fill out a 1040ez form 9100-2” at the top of the statement. How to fill out a 1040ez form Once made, this choice is irrevocable. How to fill out a 1040ez form Waiving the Carryback Period You can choose not to carry back your NOL. How to fill out a 1040ez form If you make this choice, then you can use your NOL only in the 20-year carryforward period. How to fill out a 1040ez form (This choice means you also choose not to carry back any alternative tax NOL. How to fill out a 1040ez form ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. How to fill out a 1040ez form This statement must show that you are choosing to waive the carryback period under section 172(b)(3). How to fill out a 1040ez form If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). How to fill out a 1040ez form Attach a statement to your amended return, and write “Filed pursuant to section 301. How to fill out a 1040ez form 9100-2” at the top of the statement. How to fill out a 1040ez form Once you choose to waive the carryback period, it generally is irrevocable. How to fill out a 1040ez form If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. How to fill out a 1040ez form If you do not file this statement on time, you cannot waive the carryback period. How to fill out a 1040ez form How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. How to fill out a 1040ez form If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. How to fill out a 1040ez form If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. How to fill out a 1040ez form Start by carrying it to the first tax year after the NOL year. How to fill out a 1040ez form If you do not use it up, carry the unused part to the next year. How to fill out a 1040ez form Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. How to fill out a 1040ez form Example 1. How to fill out a 1040ez form You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. How to fill out a 1040ez form No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. How to fill out a 1040ez form You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. How to fill out a 1040ez form Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. How to fill out a 1040ez form If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. How to fill out a 1040ez form Example 2. How to fill out a 1040ez form Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. How to fill out a 1040ez form You begin using the $4,000 in 2010. How to fill out a 1040ez form As shown in the following chart, $3,000 of this NOL is used in 2010. How to fill out a 1040ez form The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. How to fill out a 1040ez form Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. How to fill out a 1040ez form If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. How to fill out a 1040ez form If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. How to fill out a 1040ez form NOL resulting in no taxable income. How to fill out a 1040ez form   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. How to fill out a 1040ez form See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. How to fill out a 1040ez form Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. How to fill out a 1040ez form You can get your refund faster by using Form 1045, but you have a shorter time to file it. How to fill out a 1040ez form You can use Form 1045 to apply an NOL to all carryback years. How to fill out a 1040ez form If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. How to fill out a 1040ez form Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. How to fill out a 1040ez form Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. How to fill out a 1040ez form Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). How to fill out a 1040ez form Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. How to fill out a 1040ez form Form 1045. How to fill out a 1040ez form   You can apply for a quick refund by filing Form 1045. How to fill out a 1040ez form This form results in a tentative adjustment of tax in the carryback year. How to fill out a 1040ez form See the Illustrated Form 1045 . How to fill out a 1040ez form at the end of this discussion. How to fill out a 1040ez form   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. How to fill out a 1040ez form   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. How to fill out a 1040ez form If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. How to fill out a 1040ez form For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. How to fill out a 1040ez form Form 1040X. How to fill out a 1040ez form   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. How to fill out a 1040ez form File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. How to fill out a 1040ez form For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. How to fill out a 1040ez form   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . How to fill out a 1040ez form Refiguring your tax. How to fill out a 1040ez form   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. How to fill out a 1040ez form (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. How to fill out a 1040ez form ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. How to fill out a 1040ez form Refigure the following items. How to fill out a 1040ez form The special allowance for passive activity losses from rental real estate activities. How to fill out a 1040ez form Taxable social security and tier 1 railroad retirement benefits. How to fill out a 1040ez form IRA deductions. How to fill out a 1040ez form Excludable savings bond interest. How to fill out a 1040ez form Excludable employer-provided adoption benefits. How to fill out a 1040ez form The student loan interest deduction. How to fill out a 1040ez form The tuition and fees deduction. How to fill out a 1040ez form   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. How to fill out a 1040ez form (Enter your NOL deduction on Form 1045, line 10. How to fill out a 1040ez form On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. How to fill out a 1040ez form )   Next, refigure your taxable income. How to fill out a 1040ez form (On Form 1045, use lines 12 through 15 and the “After carryback” column. How to fill out a 1040ez form ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. How to fill out a 1040ez form Refigure the following items. How to fill out a 1040ez form The itemized deduction for medical expenses. How to fill out a 1040ez form The itemized deduction for qualified mortgage insurance premiums. How to fill out a 1040ez form The itemized deduction for casualty losses. How to fill out a 1040ez form Miscellaneous itemized deductions subject to the 2% limit. How to fill out a 1040ez form The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). How to fill out a 1040ez form The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). How to fill out a 1040ez form Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). How to fill out a 1040ez form    Do not refigure the itemized deduction for charitable contributions. How to fill out a 1040ez form   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. How to fill out a 1040ez form Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. How to fill out a 1040ez form (On Form 1045, use lines 16 through 25, and the “After carryback” column. How to fill out a 1040ez form ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. How to fill out a 1040ez form If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. How to fill out a 1040ez form   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. How to fill out a 1040ez form Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). How to fill out a 1040ez form Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). How to fill out a 1040ez form You must attach a statement that shows all the important facts about the NOL. How to fill out a 1040ez form Your statement should include a computation showing how you figured the NOL deduction. How to fill out a 1040ez form If you deduct more than one NOL in the same year, your statement must cover each of them. How to fill out a 1040ez form Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. How to fill out a 1040ez form If you file a joint return, the NOL deduction is limited to the income of that spouse. How to fill out a 1040ez form For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. How to fill out a 1040ez form After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. How to fill out a 1040ez form Refund limit. How to fill out a 1040ez form   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. How to fill out a 1040ez form You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. How to fill out a 1040ez form The refund cannot be more than the joint overpayment. How to fill out a 1040ez form Attach a statement showing how you figured your refund. How to fill out a 1040ez form Figuring your share of a joint tax liability. How to fill out a 1040ez form   There are five steps for figuring your share of the refigured joint tax liability. How to fill out a 1040ez form Figure your total tax as though you had filed as married filing separately. How to fill out a 1040ez form Figure your spouse's total tax as though your spouse had also filed as married filing separately. How to fill out a 1040ez form Add the amounts in (1) and (2). How to fill out a 1040ez form Divide the amount in (1) by the amount in (3). How to fill out a 1040ez form Multiply the refigured tax on your joint return by the amount figured in (4). How to fill out a 1040ez form This is your share of the joint tax liability. How to fill out a 1040ez form Figuring your contribution toward tax paid. How to fill out a 1040ez form   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. How to fill out a 1040ez form If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. How to fill out a 1040ez form Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. How to fill out a 1040ez form Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). How to fill out a 1040ez form Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. How to fill out a 1040ez form However, treat the NOL deduction as a joint NOL. How to fill out a 1040ez form If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. How to fill out a 1040ez form Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. How to fill out a 1040ez form Separate to joint return. How to fill out a 1040ez form   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. How to fill out a 1040ez form Joint to separate returns. How to fill out a 1040ez form   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. How to fill out a 1040ez form Joint return in NOL year. How to fill out a 1040ez form   Figure each spouse's share of the joint NOL through the following steps. How to fill out a 1040ez form Figure each spouse's NOL as if he or she filed a separate return. How to fill out a 1040ez form See How To Figure an NOL , earlier. How to fill out a 1040ez form If only one spouse has an NOL, stop here. How to fill out a 1040ez form All of the joint NOL is that spouse's NOL. How to fill out a 1040ez form If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). How to fill out a 1040ez form The result is spouse A's share of the joint NOL. How to fill out a 1040ez form The rest of the joint NOL is spouse B's share. How to fill out a 1040ez form Example 1. How to fill out a 1040ez form Mark and Nancy are married and file a joint return for 2013. How to fill out a 1040ez form They have an NOL of $5,000. How to fill out a 1040ez form They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. How to fill out a 1040ez form Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. How to fill out a 1040ez form Mark does not have any NOL to carry back. How to fill out a 1040ez form Nancy can carry back the entire $5,000 NOL to her 2011 separate return. How to fill out a 1040ez form Example 2. How to fill out a 1040ez form Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. How to fill out a 1040ez form Figured separately, his NOL is $1,800 and her NOL is $3,000. How to fill out a 1040ez form The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. How to fill out a 1040ez form The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. How to fill out a 1040ez form Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). How to fill out a 1040ez form Joint return in previous carryback or carryforward year. How to fill out a 1040ez form   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. How to fill out a 1040ez form If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. How to fill out a 1040ez form Figure each spouse's modified taxable income as if he or she filed a separate return. How to fill out a 1040ez form See Modified taxable income under How To Figure an NOL Carryover , later. How to fill out a 1040ez form Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). How to fill out a 1040ez form This is spouse A's share of the joint modified taxable income. How to fill out a 1040ez form Subtract the amount figured in (2) from the joint modified taxable income. How to fill out a 1040ez form This is spouse B's share of the joint modified taxable income. How to fill out a 1040ez form Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. How to fill out a 1040ez form Add the amounts figured in (2) and (4). How to fill out a 1040ez form Subtract the amount figured in (5) from spouse A's NOL deduction. How to fill out a 1040ez form This is spouse A's share of the joint carryover. How to fill out a 1040ez form The rest of the joint carryover is spouse B's share. How to fill out a 1040ez form Example. How to fill out a 1040ez form Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. How to fill out a 1040ez form In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. How to fill out a 1040ez form They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. How to fill out a 1040ez form Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). How to fill out a 1040ez form Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. How to fill out a 1040ez form Then they figure their shares of the $5,000 carryover as follows. How to fill out a 1040ez form Step 1. How to fill out a 1040ez form   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. How to fill out a 1040ez form   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . How to fill out a 1040ez form 75 Sam's share of joint MTI $11,250 Step 3. How to fill out a 1040ez form   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. How to fill out a 1040ez form   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. How to fill out a 1040ez form   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. How to fill out a 1040ez form   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. How to fill out a 1040ez form She has no carryover to 2012. How to fill out a 1040ez form Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. How to fill out a 1040ez form His carryover to 2012 is $5,000. How to fill out a 1040ez form Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. How to fill out a 1040ez form It includes a filled-in page 1 of Form 1045. How to fill out a 1040ez form Example. How to fill out a 1040ez form Martha Sanders is a self-employed contractor. How to fill out a 1040ez form Martha's 2013 deductions are more than her 2013 income because of a business loss. How to fill out a 1040ez form She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. How to fill out a 1040ez form Her filing status in both years was single. How to fill out a 1040ez form See the filled-in Form 1045 later. How to fill out a 1040ez form Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). How to fill out a 1040ez form (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. How to fill out a 1040ez form ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. How to fill out a 1040ez form Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. How to fill out a 1040ez form 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. How to fill out a 1040ez form 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. How to fill out a 1040ez form 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. How to fill out a 1040ez form On line 10, Martha enters her $10,000 NOL deduction. How to fill out a 1040ez form Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). How to fill out a 1040ez form To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. How to fill out a 1040ez form Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. How to fill out a 1040ez form 5%)]. How to fill out a 1040ez form This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. How to fill out a 1040ez form Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. How to fill out a 1040ez form She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. How to fill out a 1040ez form Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. How to fill out a 1040ez form The decrease in tax because of her NOL deduction (line 27) is $1,612. How to fill out a 1040ez form Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. How to fill out a 1040ez form She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). How to fill out a 1040ez form This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. How to fill out a 1040ez form You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. How to fill out a 1040ez form Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. How to fill out a 1040ez form If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. How to fill out a 1040ez form Modified taxable income. How to fill out a 1040ez form   Your modified taxable income is your taxable income figured with the following changes. How to fill out a 1040ez form You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. How to fill out a 1040ez form You cannot claim a deduction for capital losses in excess of your capital gains. How to fill out a 1040ez form Also, you must increase your taxable income by the amount of any section 1202 exclusion. How to fill out a 1040ez form You cannot claim the domestic production activities deduction. How to fill out a 1040ez form You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. How to fill out a 1040ez form You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). How to fill out a 1040ez form This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. How to fill out a 1040ez form To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. How to fill out a 1040ez form   Your taxable income as modified cannot be less than zero. How to fill out a 1040ez form Form 1045, Schedule B. How to fill out a 1040ez form   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. How to fill out a 1040ez form Do not use Form 1045, Schedule B, for a carryforward year. How to fill out a 1040ez form If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. How to fill out a 1040ez form Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. How to fill out a 1040ez form It includes a filled-in Form 1045, Schedule B. How to fill out a 1040ez form Example. How to fill out a 1040ez form Ida Brown runs a small clothing shop. How to fill out a 1040ez form In 2013, she has an NOL of $36,000 that she carries back to 2011. How to fill out a 1040ez form She has no other carrybacks or carryforwards to 2011. How to fill out a 1040ez form Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. How to fill out a 1040ez form She is single and claimed only one personal exemption of $3,700. How to fill out a 1040ez form During that year, she gave $1,450 in charitable contributions. How to fill out a 1040ez form Her medical expenses were $3,000. How to fill out a 1040ez form She also deducted $1,650 in taxes and $3,125 in home mortgage interest. How to fill out a 1040ez form Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. How to fill out a 1040ez form The deduction for medical expenses was limited to expenses over 7. How to fill out a 1040ez form 5% of adjusted gross income (. How to fill out a 1040ez form 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). How to fill out a 1040ez form The deductions for taxes and home mortgage interest were not subject to any limits. How to fill out a 1040ez form She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. How to fill out a 1040ez form She had no other deductions in 2011 (except the NOL deduction). How to fill out a 1040ez form Her taxable income (figured without the NOL deduction) for the year was $24,700. How to fill out a 1040ez form Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. How to fill out a 1040ez form She did not itemize her deductions in 2012. How to fill out a 1040ez form She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. How to fill out a 1040ez form She had no other deductions in 2012 (other than the NOL deduction). How to fill out a 1040ez form Her taxable income, therefore, was ($425). How to fill out a 1040ez form Ida's $36,000 carryback will result in her having 2011 taxable income of zero. How to fill out a 1040ez form She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. How to fill out a 1040ez form She completes the column for the first preceding tax year ended 12/31/12. How to fill out a 1040ez form See the illustrated Form 1045, Schedule B , shown later. How to fill out a 1040ez form Column 1, line 1. How to fill out a 1040ez form Ida enters $36,000, her 2013 net operating loss, on line 1. How to fill out a 1040ez form Column 1, line 2. How to fill out a 1040ez form She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. How to fill out a 1040ez form Column 1, line 3. How to fill out a 1040ez form Ida enters her net capital loss deduction of $1,000 on line 3. How to fill out a 1040ez form Column 1, lines 4 and 5. How to fill out a 1040ez form Ida had no section 1202 exclusion or domestic production activities deduction in 2011. How to fill out a 1040ez form She enters zero on lines 4 and 5. How to fill out a 1040ez form Column 1, line 6. How to fill out a 1040ez form Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. How to fill out a 1040ez form Ida enters zero on line 6. How to fill out a 1040ez form Column 1, line 7. How to fill out a 1040ez form Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. How to fill out a 1040ez form On line 7, she enters the total adjustment from line 38. How to fill out a 1040ez form Column 1, line 8. How to fill out a 1040ez form Ida enters the deduction for her personal exemption of $3,700 for 2011. How to fill out a 1040ez form Column 1, line 9. How to fill out a 1040ez form After combining lines 2 through 8, Ida's modified taxable income is $29,475. How to fill out a 1040ez form Column 1, line 10. How to fill out a 1040ez form Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). How to fill out a 1040ez form She enters the $6,525 carryover on line 10. How to fill out a 1040ez form She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. How to fill out a 1040ez form (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. How to fill out a 1040ez form ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. How to fill out a 1040ez form Column 1, line 11. How to fill out a 1040ez form Ida's adjusted gross income for 2011 was $35,000. How to fill out a 1040ez form Column 1, line 12. How to fill out a 1040ez form She adds lines 3 through 6 and enters $1,000 on line 12. How to fill out a 1040ez form (This is her net capital loss deduction added back, which modifies her adjusted gross income. How to fill out a 1040ez form ) Column 1, line 13. How to fill out a 1040ez form Her modified adjusted gross income for 2011 is now $36,000. How to fill out a 1040ez form Column 1, line 14. How to fill out a 1040ez form On her 2011 tax return, she deducted $375 as medical expenses. How to fill out a 1040ez form Column 1, line 15. How to fill out a 1040ez form Her actual medical expenses were $3,000. How to fill out a 1040ez form Column 1, line 16. How to fill out a 1040ez form She multiplies her modified adjusted gross income, $36,000, by . How to fill out a 1040ez form 075. How to fill out a 1040ez form She enters $2,700 on line 16. How to fill out a 1040ez form Column 1, line 17. How to fill out a 1040ez form She substracts $2,700 from her actual medical expenses, $3,000. How to fill out a 1040ez form She enters $300 on line 17. How to fill out a 1040ez form This is her modified medical deduction. How to fill out a 1040ez form Column 1, line 18. How to fill out a 1040ez form The difference between her medical deduction and her modified medical deduction is $75. How to fill out a 1040ez form She enters this on line 18. How to fill out a 1040ez form Column 1, lines 19 through 21. How to fill out a 1040ez form Ida had no deduction for qualified mortgage insurance premiums in 2011. How to fill out a 1040ez form She skips lines 19 and 20 and enters zero on line 21. How to fill out a 1040ez form Column 1, line 22. How to fill out a 1040ez form She enters her modified adjusted gross income of $36,000 on line 22. How to fill out a 1040ez form Column 1, line 23. How to fill out a 1040ez form She had no other carrybacks to 2011 and enters zero on line 23. How to fill out a 1040ez form Column 1, line 24. How to fill out a 1040ez form Her modified adjusted gross income remains $36,000. How to fill out a 1040ez form Column 1, line 25. How to fill out a 1040ez form Her actual contributions for 2011 were $1,450, which she enters on line 25. How to fill out a 1040ez form Column 1, line 26. How to fill out a 1040ez form She now refigures her charitable contributions based on her modified adjusted gross income. How to fill out a 1040ez form Her contributions are well below the 50% limit, so she enters $1,450 on line 26. How to fill out a 1040ez form Column 1, line 27. How to fill out a 1040ez form The difference is zero. How to fill out a 1040ez form Column 1, lines 28 through 37. How to fill out a 1040ez form Ida had no casualty losses or deductions for miscellaneous items in 2011. How to fill out a 1040ez form She skips lines 28 through 31 and lines 33 through 36. How to fill out a 1040ez form Ida enters zero on lines 32 and 37. How to fill out a 1040ez form Column 1, line 38. How to fill out a 1040ez form She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. How to fill out a 1040ez form She carries this figure to line 7. How to fill out a 1040ez form Column 2, line 1. How to fill out a 1040ez form Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. How to fill out a 1040ez form Column 2, line 2. How to fill out a 1040ez form She enters ($425), her 2012 taxable income, on line 2. How to fill out a 1040ez form Column 2, line 3. How to fill out a 1040ez form Ida enters her net capital loss deduction of $3,000 on line 3. How to fill out a 1040ez form Column 2, lines 4 and 5. How to fill out a 1040ez form Ida had no section 1202 exclusion or domestic production activities deduction in 2012. How to fill out a 1040ez form She enters zero on lines 4 and 5. How to fill out a 1040ez form Column 2, line 6. How to fill out a 1040ez form Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. How to fill out a 1040ez form Ida enters zero on line 6. How to fill out a 1040ez form Column 2, line 7. How to fill out a 1040ez form Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. How to fill out a 1040ez form Column 2, line 8. How to fill out a 1040ez form Ida enters the deduction for her personal exemption of $3,800 for 2012. How to fill out a 1040ez form Column 2, line 9. How to fill out a 1040ez form After combining lines 2 through 8, Ida's modified taxable income is $6,375. How to fill out a 1040ez form Column 2, line 10. How to fill out a 1040ez form Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). How to fill out a 1040ez form She enters the $150 carryover on line 10. How to fill out a 1040ez form This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1045, page 3 This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. How to fill out a 1040ez form It will help you figure your NOL to carry to 2014. How to fill out a 1040ez form Keep the worksheet for your records. How to fill out a 1040ez form Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. How to fill out a 1040ez form More than one NOL. How to fill out a 1040ez form   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. How to fill out a 1040ez form To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. How to fill out a 1040ez form Complete this worksheet for the earliest NOL that results in your having taxable income below zero. How to fill out a 1040ez form Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. How to fill out a 1040ez form Example. How to fill out a 1040ez form Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. How to fill out a 1040ez form Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. How to fill out a 1040ez form Subtract your 2011 NOL of $2,000 from $5,000. How to fill out a 1040ez form This gives you taxable income of $3,000. How to fill out a 1040ez form Your 2011 NOL is now completely used up. How to fill out a 1040ez form Subtract your $7,000 2012 NOL from $3,000. How to fill out a 1040ez form This gives you taxable income of ($4,000). How to fill out a 1040ez form You now complete the worksheet for your 2012 NOL. How to fill out a 1040ez form Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. How to fill out a 1040ez form Line 2. How to fill out a 1040ez form   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. How to fill out a 1040ez form Add it to your negative taxable income (figured without the NOL deduction). How to fill out a 1040ez form Enter the result on line 2. How to fill out a 1040ez form Line 6. How to fill out a 1040ez form   You must refigure the following income and deductions based on adjusted gross income. How to fill out a 1040ez form The special allowance for passive activity losses from rental real estate activities. How to fill out a 1040ez form Taxable social security and tier 1 railroad retirement benefits. How to fill out a 1040ez form IRA deductions. How to fill out a 1040ez form Excludable savings bond interest. How to fill out a 1040ez form Excludable employer-provided adoption benefits. How to fill out a 1040ez form The student loan interest deduction. How to fill out a 1040ez form The tuition and fees deduction. How to fill out a 1040ez form   If none of these items apply to you, enter zero on line 6. How to fill out a 1040ez form Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. How to fill out a 1040ez form Using this increased adjusted gross income, refigure the items that apply, in the order listed above. How to fill out a 1040ez form Your adjustment for each item is the difference between the refigured amount and the amount included on your return. How to fill out a 1040ez form Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. How to fill out a 1040ez form Keep a record of your computations. How to fill out a 1040ez form   Enter your total adjustments for the above items on line 6. How to fill out a 1040ez form Line 7. How to fill out a 1040ez form   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. How to fill out a 1040ez form Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. How to fill out a 1040ez form Complete only those sections that apply to you. How to fill out a 1040ez form Estates and trusts. How to fill out a 1040ez form   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. How to fill out a 1040ez form Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. How to fill out a 1040ez form Subtract the recomputed deductions from those claimed on the return. How to fill out a 1040ez form Enter the result on line 7. How to fill out a 1040ez form Modified adjusted gross income. How to fill out a 1040ez form   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. How to fill out a 1040ez form The adjusted gross income on the return. How to fill out a 1040ez form The amounts from lines 3 through 5 of the worksheet. How to fill out a 1040ez form The exemption amount from Form 1041, line 20. How to fill out a 1040ez form The NOL deduction for the NOL year entered at the top of the worksheet and for later years. How to fill out a 1040ez form   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. How to fill out a 1040ez form The adjusted gross income amount you used to figure the deduction claimed on the return. How to fill out a 1040ez form The amounts from lines 3 through 5 of the worksheet. How to fill out a 1040ez form The NOL deduction for the NOL year entered at the top of the worksheet and for later years. How to fill out a 1040ez form Line 11. How to fill out a 1040ez form   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. How to fill out a 1040ez form Add it to your adjusted gross income. How to fill out a 1040ez form Enter the result on line 11. How to fill out a 1040ez form Line 20. How to fill out a 1040ez form   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. How to fill out a 1040ez form Your deduction is limited. How to fill out a 1040ez form Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. How to fill out a 1040ez form On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. How to fill out a 1040ez form   □ No. How to fill out a 1040ez form Your deduction is not limited. How to fill out a 1040ez form Enter the amount from line 19 on line 20 and enter -0- on line 21. How to fill out a 1040ez form Line 23. How to fill out a 1040ez form   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. How to fill out a 1040ez form Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. How to fill out a 1040ez form Use the reduced contributions carryover to figure the amount to enter on line 23. How to fill out a 1040ez form Please click here for the text description of the image. How to fill out a 1040ez form Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to fill out a 1040ez form Free help with your tax return. How to fill out a 1040ez form   You can get free help preparing your return nationwide from IRS-certified volunteers. How to fill out a 1040ez form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to fill out a 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to fill out a 1040ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to fill out a 1040ez form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to fill out a 1040ez form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to fill out a 1040ez form gov, download the IRS2Go app, or call 1-800-906-9887. How to fill out a 1040ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to fill out a 1040ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to fill out a 1040ez form aarp. How to fill out a 1040ez form org/money/taxaide or call 1-888-227-7669. How to fill out a 1040ez form For more information on these programs, go to IRS. How to fill out a 1040ez form gov and enter “VITA” in the search box. How to fill out a 1040ez form Internet. How to fill out a 1040ez form    IRS. How to fill out a 1040ez form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to fill out a 1040ez form Download the free IRS2Go app from the iTunes app store or from Google Play. How to fill out a 1040ez form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to fill out a 1040ez form Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to fill out a 1040ez form gov or download the IRS2Go app and select the Refund Status option. How to fill out a 1040ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. How to fill out a 1040ez form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to fill out a 1040ez form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to fill out a 1040ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to fill out a 1040ez form Use the Interactive Tax Assistant (ITA) to research your tax questions. How to fill out a 1040ez form No need to wait on the phone or stand in line. How to fill out a 1040ez form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to fill out a 1040ez form When you reach the response screen, you can print the entire interview and the final response for your records. How to fill out a 1040ez form New subject areas are added on a regular basis. How to fill out a 1040ez form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to fill out a 1040ez form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to fill out a 1040ez form You can use the IRS Tax Map to search publications and instructions by topic or keyword. How to fill out a 1040ez form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to fill out a 1040ez form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to fill out a 1040ez form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to fill out a 1040ez form You can also ask the IRS to mail a return or an account transcript to you. How to fill out a 1040ez form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to fill out a 1040ez form gov or by calling 1-800-908-9946. How to fill out a 1040ez form Tax return and tax account transcripts are generally available for the current year and the past three years. How to fill out a 1040ez form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to fill out a 1040ez form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to fill out a 1040ez form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to fill out a 1040ez form Check the status of your amended return using Where's My Amended Return? Go to IRS. How to fill out a 1040ez form gov and enter Where's My Amended Return? in the search box. How to fill out a 1040ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to fill out a 1040ez form It can take up to 3 weeks from the date you mailed it to show up in our system. How to fill out a 1040ez form Make a payment using one of several safe and convenient electronic payment options available on IRS. How to fill out a 1040ez form gov. How to fill out a 1040ez form Select the Payment tab on the front page of IRS. How to fill out a 1040ez form gov for more information. How to fill out a 1040ez form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to fill out a 1040ez form Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to fill out a 1040ez form gov. How to fill out a 1040ez form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to fill out a 1040ez form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to fill out a 1040ez form gov. How to fill out a 1040ez form Request an Electronic Filing PIN by going to IRS. How to fill out a 1040ez form gov and entering Electronic Filing PIN in the search box. How to fill out a 1040ez form Download forms, instructions and publications, including accessible versions for people with disabilities. How to fill out a 1040ez form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to fill out a 1040ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to fill out a 1040ez form An employee can answer questions about your tax account or help you set up a payment plan. How to fill out a 1040ez form Before you visit, check the Office Locator on IRS. How to fill out a 1040ez form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to fill out a 1040ez form If you have a special need, such as a disability, you can request an appointment. How to fill out a 1040ez form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to fill out a 1040ez form Apply for an Employer Identification Number (EIN). How to fill out a 1040ez form Go to IRS. How to fill out a 1040ez form gov and enter Apply for an EIN in the search box. How to fill out a 1040ez form Read the Internal Revenue Code, regulations, or other official guidance. How to fill out a 1040ez form Read Internal Revenue Bulletins. How to fill out a 1040ez form Sign up to receive local and national tax news and more by email. How to fill out a 1040ez form Just click on “subscriptions” above the search box on IRS. How to fill out a 1040ez form gov and choose from a variety of options. How to fill out a 1040ez form Phone. How to fill out a 1040ez form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to fill out a 1040ez form Download the free IRS2Go app from the iTunes app store or from Google Play. How to fill out a 1040ez form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to fill out a 1040ez form gov, or download the IRS2Go app. How to fill out a 1040ez form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to fill out a 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to fill out a 1040ez form Most VITA and TCE sites offer free electronic filing. How to fill out a 1040ez form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to fill out a 1040ez form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to fill out a 1040ez form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to fill out a 1040ez form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to fill out a 1040ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. How to fill out a 1040ez form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to fill out a 1040ez form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill out a 1040ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to fill out a 1040ez form Note, the above information is for our automated hotline. How to fill out a 1040ez form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to fill out a 1040ez form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to fill out a 1040ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to fill out a 1040ez form It can take up to 3 weeks from the date you mailed it to show up in our system. How to fill out a 1040ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to fill out a 1040ez form You should receive your order within 10 business days. How to fill out a 1040ez form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to fill out a 1040ez form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to fill out a 1040ez form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to fill out a 1040ez form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to fill out a 1040ez form These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to fill out a 1040ez form Walk-in. How to fill out a 1040ez form   You can find a selection of forms, publications and services — in person. How to fill out a 1040ez form Products. How to fill out a 1040ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to fill out a 1040ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to fill out a 1040ez form Services. How to fill out a 1040ez form You can walk in to your local TAC for face-to-face tax help. How to fill out a 1040ez form An employee can answer questions about your tax account or help you set up a payment plan. How to fill out a 1040ez form Before visiting, use the Office Locator tool on IRS. How to fill out a 1040ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to fill out a 1040ez form Mail. How to fill out a 1040ez form   You can send your order for forms, instructions, and publications to the address below. How to fill out a 1040ez form You should receive a response within 10 business days after your request is received. How to fill out a 1040ez form Internal Revenue Service 1201 N. How to fill out a 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to fill out a 1040ez form The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to fill out a 1040ez form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to fill out a 1040ez form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to fill out a 1040ez form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to fill out a 1040ez form You face (or your business is facing) an immediate threat of adverse action. How to fill out a 1040ez form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to fill out a 1040ez form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to fill out a 1040ez form Here's why we can help: TAS is an independent organization within the IRS. How to fill out a 1040ez form Our advocates know how to work with the IRS. How to fill out a 1040ez form Our services are free and tailored to meet your needs. How to fill out a 1040ez form We have offices in every state, the District of Columbia, and Puerto Rico. How to fill out a 1040ez form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to fill out a 1040ez form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to fill out a 1040ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to fill out a 1040ez form Low Income Taxpayer Clinics Low Income
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Understanding your CP25 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The How To Fill Out A 1040ez Form

How to fill out a 1040ez form 33. How to fill out a 1040ez form   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). How to fill out a 1040ez form This chapter explains the following. How to fill out a 1040ez form Who qualifies for the credit for the elderly or the disabled. How to fill out a 1040ez form How to claim the credit. How to fill out a 1040ez form You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. How to fill out a 1040ez form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to fill out a 1040ez form You are a qualified individual. How to fill out a 1040ez form Your income is not more than certain limits. How to fill out a 1040ez form You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. How to fill out a 1040ez form Use Figure 33-A first to see if you are a qualified individual. How to fill out a 1040ez form If you are, go to Table 33-1 to make sure your income is not too high to take the credit. How to fill out a 1040ez form You can take the credit only if you file Form 1040 or Form 1040A. How to fill out a 1040ez form You cannot take the credit if you file Form 1040EZ. How to fill out a 1040ez form Qualified Individual You are a qualified individual for this credit if you are a U. How to fill out a 1040ez form S. How to fill out a 1040ez form citizen or resident alien, and either of the following applies. How to fill out a 1040ez form You were age 65 or older at the end of 2013. How to fill out a 1040ez form You were under age 65 at the end of 2013 and all three of the following statements are true. How to fill out a 1040ez form You retired on permanent and total disability (explained later). How to fill out a 1040ez form You received taxable disability income for 2013. How to fill out a 1040ez form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to fill out a 1040ez form Age 65. How to fill out a 1040ez form   You are considered to be age 65 on the day before your 65th birthday. How to fill out a 1040ez form Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to fill out a 1040ez form U. How to fill out a 1040ez form S. How to fill out a 1040ez form Citizen or Resident Alien You must be a U. How to fill out a 1040ez form S. How to fill out a 1040ez form citizen or resident alien (or be treated as a resident alien) to take the credit. How to fill out a 1040ez form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to fill out a 1040ez form Exceptions. How to fill out a 1040ez form   You may be able to take the credit if you are a nonresident alien who is married to a U. How to fill out a 1040ez form S. How to fill out a 1040ez form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to fill out a 1040ez form S. How to fill out a 1040ez form resident alien. How to fill out a 1040ez form If you make that choice, both you and your spouse are taxed on your worldwide incomes. How to fill out a 1040ez form If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to fill out a 1040ez form S. How to fill out a 1040ez form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to fill out a 1040ez form S. How to fill out a 1040ez form resident alien for the entire year. How to fill out a 1040ez form In that case, you may be allowed to take the credit. How to fill out a 1040ez form For information on these choices, see chapter 1 of Publication 519, U. How to fill out a 1040ez form S. How to fill out a 1040ez form Tax Guide for Aliens. How to fill out a 1040ez form Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to fill out a 1040ez form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to fill out a 1040ez form Head of household. How to fill out a 1040ez form   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. How to fill out a 1040ez form See Head of Household in chapter 2 for the tests you must meet. How to fill out a 1040ez form Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). How to fill out a 1040ez form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. How to fill out a 1040ez form Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to fill out a 1040ez form If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to fill out a 1040ez form Permanent and total disability. How to fill out a 1040ez form    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to fill out a 1040ez form A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to fill out a 1040ez form See Physician's statement , later. How to fill out a 1040ez form Substantial gainful activity. How to fill out a 1040ez form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to fill out a 1040ez form Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to fill out a 1040ez form   Substantial gainful activity is not work you do to take care of yourself or your home. How to fill out a 1040ez form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to fill out a 1040ez form However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to fill out a 1040ez form    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to fill out a 1040ez form Sheltered employment. How to fill out a 1040ez form   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. How to fill out a 1040ez form These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. How to fill out a 1040ez form   Compared to commercial employment, pay is lower for sheltered employment. How to fill out a 1040ez form Therefore, one usually does not look for sheltered employment if he or she can get other employment. How to fill out a 1040ez form The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. How to fill out a 1040ez form Physician's statement. How to fill out a 1040ez form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to fill out a 1040ez form You can use the statement in the Instructions for Schedule R. How to fill out a 1040ez form    Figure 33-A. How to fill out a 1040ez form Are You a Qualified Individual? This image is too large to be displayed in the current screen. How to fill out a 1040ez form Please click the link to view the image. How to fill out a 1040ez form Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. How to fill out a 1040ez form Veterans. How to fill out a 1040ez form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to fill out a 1040ez form VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to fill out a 1040ez form You can get this form from your local VA regional office. How to fill out a 1040ez form Physician's statement obtained in earlier year. How to fill out a 1040ez form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to fill out a 1040ez form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. How to fill out a 1040ez form If you meet the required conditions, check the box on your Schedule R, Part II, line 2. How to fill out a 1040ez form   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. How to fill out a 1040ez form Table 33-1. How to fill out a 1040ez form Income Limits IF your filing status is . How to fill out a 1040ez form . How to fill out a 1040ez form . How to fill out a 1040ez form THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. How to fill out a 1040ez form . How to fill out a 1040ez form . How to fill out a 1040ez form   Your adjusted gross income (AGI)* is equal to or more than. How to fill out a 1040ez form . How to fill out a 1040ez form . How to fill out a 1040ez form     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to fill out a 1040ez form . How to fill out a 1040ez form . How to fill out a 1040ez form   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. How to fill out a 1040ez form Disability income. How to fill out a 1040ez form   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to fill out a 1040ez form Disability income must meet both of the following requirements. How to fill out a 1040ez form It must be paid under your employer's accident or health plan or pension plan. How to fill out a 1040ez form It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. How to fill out a 1040ez form Payments that are not disability income. How to fill out a 1040ez form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to fill out a 1040ez form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to fill out a 1040ez form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to fill out a 1040ez form Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. How to fill out a 1040ez form Income Limits To determine if you can claim the credit, you must consider two income limits. How to fill out a 1040ez form The first limit is the amount of your adjusted gross income (AGI). How to fill out a 1040ez form The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. How to fill out a 1040ez form The limits are shown in Table 33-1. How to fill out a 1040ez form If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. How to fill out a 1040ez form See How to Claim the Credit , later. How to fill out a 1040ez form If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. How to fill out a 1040ez form How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. How to fill out a 1040ez form Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). How to fill out a 1040ez form If you want the IRS to figure your tax, see chapter 30. How to fill out a 1040ez form Form 1040. How to fill out a 1040ez form   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. How to fill out a 1040ez form Form 1040A. How to fill out a 1040ez form   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. How to fill out a 1040ez form Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. How to fill out a 1040ez form Next, fill out Schedule R, Part III. How to fill out a 1040ez form If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. How to fill out a 1040ez form If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. How to fill out a 1040ez form For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. How to fill out a 1040ez form Limit on credit. How to fill out a 1040ez form   The amount of the credit you can claim is generally limited to the amount of your tax. How to fill out a 1040ez form Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. How to fill out a 1040ez form Prev  Up  Next   Home   More Online Publications