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How To Refile A Tax Return

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How To Refile A Tax Return

How to refile a tax return 20. How to refile a tax return   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. How to refile a tax return Married persons who filed separate returns. How to refile a tax return What's New Standard deduction increased. How to refile a tax return  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. How to refile a tax return The amount depends on your filing status. How to refile a tax return You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. How to refile a tax return Introduction This chapter discusses the following topics. How to refile a tax return How to figure the amount of your standard deduction. How to refile a tax return The standard deduction for dependents. How to refile a tax return Who should itemize deductions. How to refile a tax return Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. How to refile a tax return If you have a choice, you can use the method that gives you the lower tax. How to refile a tax return The standard deduction is a dollar amount that reduces your taxable income. How to refile a tax return It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). How to refile a tax return The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. How to refile a tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. How to refile a tax return Persons not eligible for the standard deduction. How to refile a tax return   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. How to refile a tax return You are considered a dual-status alien if you were both a nonresident and resident alien during the year. How to refile a tax return Note. How to refile a tax return If you are a nonresident alien who is married to a U. How to refile a tax return S. How to refile a tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. How to refile a tax return S. How to refile a tax return resident. How to refile a tax return (See Publication 519, U. How to refile a tax return S. How to refile a tax return Tax Guide for Aliens. How to refile a tax return ) If you make this choice, you can take the standard deduction. How to refile a tax return If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. How to refile a tax return See Standard Deduction for Dependents, later. How to refile a tax return Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. How to refile a tax return Generally, the standard deduction amounts are adjusted each year for inflation. How to refile a tax return The standard deduction amounts for most people are shown in Table 20-1. How to refile a tax return Decedent's final return. How to refile a tax return   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. How to refile a tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. How to refile a tax return Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. How to refile a tax return You are considered 65 on the day before your 65th birthday. How to refile a tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. How to refile a tax return Use Table 20-2 to figure the standard deduction amount. How to refile a tax return Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. How to refile a tax return Not totally blind. How to refile a tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. How to refile a tax return   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. How to refile a tax return You must keep the statement in your records. How to refile a tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. How to refile a tax return Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. How to refile a tax return You cannot claim the higher standard deduction for an individual other than yourself and your spouse. How to refile a tax return Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. How to refile a tax return Example 1. How to refile a tax return Larry, 46, and Donna, 33, are filing a joint return for 2013. How to refile a tax return Neither is blind, and neither can be claimed as a dependent. How to refile a tax return They decide not to itemize their deductions. How to refile a tax return They use Table 20-1. How to refile a tax return Their standard deduction is $12,200. How to refile a tax return Example 2. How to refile a tax return The facts are the same as in Example 1 except that Larry is blind at the end of 2013. How to refile a tax return Larry and Donna use Table 20-2. How to refile a tax return Their standard deduction is $13,400. How to refile a tax return Example 3. How to refile a tax return Bill and Lisa are filing a joint return for 2013. How to refile a tax return Both are over age 65. How to refile a tax return Neither is blind, and neither can be claimed as a dependent. How to refile a tax return If they do not itemize deductions, they use Table 20-2. How to refile a tax return Their standard deduction is $14,600. How to refile a tax return Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). How to refile a tax return However, if the individual is 65 or older or blind, the standard deduction may be higher. How to refile a tax return If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. How to refile a tax return Earned income defined. How to refile a tax return   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. How to refile a tax return    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. How to refile a tax return See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. How to refile a tax return Example 1. How to refile a tax return Michael is single. How to refile a tax return His parents can claim an exemption for him on their 2013 tax return. How to refile a tax return He has interest income of $780 and wages of $150. How to refile a tax return He has no itemized deductions. How to refile a tax return Michael uses Table 20-3 to find his standard deduction. How to refile a tax return He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. How to refile a tax return His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). How to refile a tax return Example 2. How to refile a tax return Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. How to refile a tax return Joe is married and files a separate return. How to refile a tax return His wife does not itemize deductions on her separate return. How to refile a tax return Joe has $1,500 in interest income and wages of $3,800. How to refile a tax return He has no itemized deductions. How to refile a tax return Joe finds his standard deduction by using Table 20-3. How to refile a tax return He enters his earned income, $3,800 on line 1. How to refile a tax return He adds lines 1 and 2 and enters $4,150 on line 3. How to refile a tax return On line 5, he enters $4,150, the larger of lines 3 and 4. How to refile a tax return Because Joe is married filing a separate return, he enters $6,100 on line 6. How to refile a tax return On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. How to refile a tax return Example 3. How to refile a tax return Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. How to refile a tax return She is 18 years old and blind. How to refile a tax return She has interest income of $1,300 and wages of $2,900. How to refile a tax return She has no itemized deductions. How to refile a tax return Amy uses Table 20-3 to find her standard deduction. How to refile a tax return She enters her wages of $2,900 on line 1. How to refile a tax return She adds lines 1 and 2 and enters $3,250 on line 3. How to refile a tax return On line 5, she enters $3,250, the larger of lines 3 and 4. How to refile a tax return Because she is single, Amy enters $6,100 on line 6. How to refile a tax return She enters $3,250 on line 7a. How to refile a tax return This is the smaller of the amounts on lines 5 and 6. How to refile a tax return Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. How to refile a tax return She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. How to refile a tax return Example 4. How to refile a tax return Ed is single. How to refile a tax return His parents can claim an exemption for him on their 2013 tax return. How to refile a tax return He has wages of $7,000, interest income of $500, and a business loss of $3,000. How to refile a tax return He has no itemized deductions. How to refile a tax return Ed uses Table 20-3 to figure his standard deduction. How to refile a tax return He enters $4,000 ($7,000 - $3,000) on line 1. How to refile a tax return He adds lines 1 and 2 and enters $4,350 on line 3. How to refile a tax return On line 5 he enters $4,350, the larger of lines 3 and 4. How to refile a tax return Because he is single, Ed enters $6,100 on line 6. How to refile a tax return On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. How to refile a tax return Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. How to refile a tax return Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . How to refile a tax return You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. How to refile a tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). How to refile a tax return See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. How to refile a tax return When to itemize. How to refile a tax return   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. How to refile a tax return These deductions are explained in chapters 21–28. How to refile a tax return    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. How to refile a tax return Enter the amount from Schedule A, line 29, on Form 1040, line 40. How to refile a tax return Electing to itemize for state tax or other purposes. How to refile a tax return   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. How to refile a tax return You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. How to refile a tax return To make this election, you must check the box on line 30 of Schedule A. How to refile a tax return Changing your mind. How to refile a tax return   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. How to refile a tax return S. How to refile a tax return Individual Income Tax Return. How to refile a tax return See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. How to refile a tax return Married persons who filed separate returns. How to refile a tax return   You can change methods of taking deductions only if you and your spouse both make the same changes. How to refile a tax return Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. How to refile a tax return    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. How to refile a tax return You both must use the same method of claiming deductions. How to refile a tax return If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. How to refile a tax return See Persons not eligible for the standard deduction , earlier. How to refile a tax return 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How to refile a tax return Table 20-1. How to refile a tax return Standard Deduction Chart for Most People* If your filing status is. How to refile a tax return . How to refile a tax return . How to refile a tax return Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. How to refile a tax return Use Table 20-2 or 20-3 instead. How to refile a tax return Table 20-2. How to refile a tax return Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. How to refile a tax return Then go to the chart. How to refile a tax return You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. How to refile a tax return . How to refile a tax return . How to refile a tax return AND the number in the box above is. How to refile a tax return . How to refile a tax return . How to refile a tax return THEN your standard deduction is. How to refile a tax return . How to refile a tax return . How to refile a tax return Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. How to refile a tax return Table 20-3. How to refile a tax return Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. How to refile a tax return Check the correct number of boxes below. How to refile a tax return Then go to the worksheet. How to refile a tax return You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. How to refile a tax return Enter your earned income (defined below). How to refile a tax return If none, enter -0-. How to refile a tax return 1. How to refile a tax return   2. How to refile a tax return Additional amount. How to refile a tax return 2. How to refile a tax return $350 3. How to refile a tax return Add lines 1 and 2. How to refile a tax return 3. How to refile a tax return   4. How to refile a tax return Minimum standard deduction. How to refile a tax return 4. How to refile a tax return $1,000 5. How to refile a tax return Enter the larger of line 3 or line 4. How to refile a tax return 5. How to refile a tax return   6. How to refile a tax return Enter the amount shown below for your filing status. How to refile a tax return Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. How to refile a tax return   7. How to refile a tax return Standard deduction. How to refile a tax return         a. How to refile a tax return Enter the smaller of line 5 or line 6. How to refile a tax return If born after January 1, 1949, and not blind, stop here. How to refile a tax return This is your standard deduction. How to refile a tax return Otherwise, go on to line 7b. How to refile a tax return 7a. How to refile a tax return     b. How to refile a tax return If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. How to refile a tax return 7b. How to refile a tax return     c. How to refile a tax return Add lines 7a and 7b. How to refile a tax return This is your standard deduction for 2013. How to refile a tax return 7c. How to refile a tax return   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to refile a tax return It also includes any amount received as a scholarship that you must include in your income. How to refile a tax return Prev  Up  Next   Home   More Online Publications
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Excise Tax

Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.

Various Fuel Tax Credits Extended:

Here Are Special Instructions On How To Report
The American Taxpayer Relief Act, enacted Jan. 2, 2013, retroactively extends certain fuel tax credits that expired at the end of 2011. These include the biodiesel mixture credit, biodiesel credit, alternative fuel credit and alternative fuel mixture credit. Generally, eligible taxpayers can now claim these credits on their federal excise tax returns, and if the credits exceed their excise tax liability, the excess can be claimed as a refund or income tax credit. 

Indoor Tanning Service Providers Must File a Federal Excise Tax Return
Beginning July 1, 2010, indoor tanning services will be subject to a 10 percent excise tax under the Affordable Care Act. Filing your Excise Tax return.

Directors Directive on Announcement 2008-18, FET Compliance Initiative
This Directive provides guidance to examiners auditing taxpayers participating in the voluntary compliance initiative (Announcement 2008-18) regarding foreign insurance excise tax (FET) under IRC 4371- 4374.

Excise Summary Terminal Activity Reporting System (ExSTARS)
ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, states, and motor fuel industry, which details the movement of any product into or out of an IRS approved terminal. A facility control number (FCN) designates a storage location within the motor fuel, or renewable fuel production or the bulk transfer / terminal system. Information regarding the use of FCNs was made public by an announcement in the Federal Register on April 12, 2010.

Excise Tax Electronic Data Interchange (EDI) Guides (Pub. 3536)
Terminal Operators and Bulk Carriers refer to Publication 3536 for EDI filing requirements.

637 Registration Program
Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity.

Online Form 637 Registration Status Check
This Web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.

Exemption From Excise Tax for Certain Wooden Arrows
On Friday, October 3, 2008, P.L. 110-343 (H.R. 1424), the Emergency Economic Stabilization Act of 2008 (Act), also known as the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, was signed into law by the President. The Act includes a key provision in Title V, Section 503 that impacts the Archery federal excise tax.

Field Directive Federal Excise Tax on the Importation and Manufacture of Fishing and Archery Products
This updates the field directive that discusses the Federal Excise Tax on the importation and manufacture of fishing and archery products.

Idling Reduction Devices Exempt from 12% Retail Excise Tax
The Environmental Protection Agency's (EPA) list of devices that reduce highway tractor idling is now available. These devices may be exempt from the 12 percent retail excise tax provided they meet the criteria set forth in section 4053(9) of the Internal Revenue Code.

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The How To Refile A Tax Return

How to refile a tax return Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. How to refile a tax return TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications