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Nj 1040ez

How To File A 2011 Tax Return LateEz Form 20121040nr Ez 2012Free 2006 Tax Software2010 1040ez2009 TaxH&r Block Free State Tax E File2013 1040ez Tax FormInstructions For Filing 1040ezFree Income Tax ReturnIrs 1040ezAmended Tax ReturnH&r Block Military Tax ReturnFiling 2012 Tax ReturnTax Forms For Self EmployedTurbo Tax For 2012 Sign InH R BlockDownload Irs Form 1040 2010Free Taxes Online Federal And State1040ez OnlineCheap State Tax FilingIllinois State Tax Forms 2011How To Efile 2011 TaxesEz Form 1040How To Fill Out An Amended Tax FormFile 2012 Taxes Online1040 Ez FreeFederal Tax Form 1040 EzFederal Tax Form 1040x2012 Income Tax ReturnFile A 1040ezHow Can I File My 2009 Taxes Online For FreeFree State Tax EfileH And R Block Free For MilitaryHow Do I File My Taxes From 20122012 Online Tax ReturnH&r Block Online TaxesHr Block Free Tax Filing1040 Ez 2010 Form1040 Es

Nj 1040ez

Nj 1040ez Index A Accountable plan, Accountable plans. Nj 1040ez Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Nj 1040ez Administrators, Teachers or administrators. Nj 1040ez American Samoa, Residents of Puerto Rico, the U. Nj 1040ez S. Nj 1040ez Virgin Islands, Guam, the CNMI, and American Samoa. Nj 1040ez , Specified U. Nj 1040ez S. Nj 1040ez possessions. Nj 1040ez Assistance (see Tax help) C Cantors, Cantors. Nj 1040ez Christian Science Practitioners, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Nj 1040ez , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Nj 1040ez , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Nj 1040ez Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Nj 1040ez S. Nj 1040ez Virgin Islands, Guam, the CNMI, and American Samoa. Nj 1040ez , Specified U. Nj 1040ez S. Nj 1040ez possessions. Nj 1040ez Comprehensive example, Comprehensive Example, Attachment 2—John E. Nj 1040ez White011-00-2222 Worksheet 4. Nj 1040ez Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Nj 1040ez D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Nj 1040ez Exemption from self-employment (SE) tax, Effective date of exemption. Nj 1040ez , Effective date of exemption. Nj 1040ez Employment status, Employment status for other tax purposes. Nj 1040ez Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Nj 1040ez The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Nj 1040ez The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Nj 1040ez F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Nj 1040ez Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Nj 1040ez , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Nj 1040ez , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Nj 1040ez , Refunds of SE tax paid. Nj 1040ez 2106-EZ, 4029, Table 2. Nj 1040ez The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Nj 1040ez 4361, Table 2. Nj 1040ez The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Nj 1040ez 8959, What's New, Introduction, Additional Medicare Tax. Nj 1040ez 941, Forms 941, 943, and 944. Nj 1040ez 943, Forms 941, 943, and 944. Nj 1040ez 944, Forms 941, 943, and 944. Nj 1040ez Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Nj 1040ez Free tax services, Free help with your tax return. Nj 1040ez G Gross income Amounts included in, Amounts included in gross income. Nj 1040ez Amounts not included in, Amounts not included in gross income. Nj 1040ez Guam, Residents of Puerto Rico, the U. Nj 1040ez S. Nj 1040ez Virgin Islands, Guam, the CNMI, and American Samoa. Nj 1040ez , Specified U. Nj 1040ez S. Nj 1040ez possessions. Nj 1040ez H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Nj 1040ez , Cantors. Nj 1040ez House or parsonage, fair rental value, Fair rental value of parsonage. Nj 1040ez I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Nj 1040ez K Keogh (H. Nj 1040ez R. Nj 1040ez 10) plans, Retirement plans for the self-employed. Nj 1040ez L Lay employees (see Religious workers) Living abroad, Overseas duty. Nj 1040ez , Foreign Earned Income M Members of recognized religious sects, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Nj 1040ez , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Nj 1040ez , Form SS-8. Nj 1040ez , Ministers, Members of the Clergy, Refunds of SE tax. Nj 1040ez , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Nj 1040ez Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Nj 1040ez Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Nj 1040ez S. Nj 1040ez Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Nj 1040ez , Offerings and Fees Overseas duty, Overseas duty. Nj 1040ez , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Nj 1040ez , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Nj 1040ez Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Nj 1040ez S. Nj 1040ez Virgin Islands, Guam, the CNMI, and American Samoa. Nj 1040ez , Specified U. Nj 1040ez S. Nj 1040ez possessions. Nj 1040ez Q Qualified retirement plan, Retirement plans for the self-employed. Nj 1040ez R Refunds, self-employment tax, Refunds of SE tax. Nj 1040ez , Refunds of SE tax paid. Nj 1040ez Reimbursements, Employee reimbursement arrangements. Nj 1040ez Religious orders, members of, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Nj 1040ez , Earnings—Members of Religious Orders Religious workers, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Nj 1040ez , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Nj 1040ez , Cantors. Nj 1040ez Resident aliens, U. Nj 1040ez S. Nj 1040ez Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Nj 1040ez Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Nj 1040ez Royalty income from books, Books or articles. Nj 1040ez S SECA, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Nj 1040ez , Exemption from SE tax. Nj 1040ez Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Nj 1040ez , Refunds of SE tax paid. Nj 1040ez Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Nj 1040ez SIMPLE plan, Retirement plans for the self-employed. Nj 1040ez Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Nj 1040ez Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Nj 1040ez Teachers, Teachers or administrators. Nj 1040ez Theological students, Theological students. Nj 1040ez Traveling evangelists, Traveling evangelists. Nj 1040ez U U. Nj 1040ez S. Nj 1040ez citizens, U. Nj 1040ez S. Nj 1040ez Citizens and Resident and Nonresident Aliens U. Nj 1040ez S. Nj 1040ez Virgin Islands, Residents of Puerto Rico, the U. Nj 1040ez S. Nj 1040ez Virgin Islands, Guam, the CNMI, and American Samoa. Nj 1040ez , Specified U. Nj 1040ez S. Nj 1040ez possessions. Nj 1040ez V Vow of poverty, Table 1. Nj 1040ez Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Nj 1040ez , Services performed outside the order. Nj 1040ez , Effect of employee status. Nj 1040ez , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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Understanding Your CP142 Notice

We sent you this notice because you filed your information returns late.


What you need to do

  • You must get an extension of time to file so we can finish processing your returns. To request an extension, send us a letter with the information described in the notice along with a copy of the late return and the notice.
  • You must respond within 30 days from the date of the notice.

Answers to Common Questions

Where should I mail my response?
Mail your statement to the address at the top of the notice.

Can I fax the information?
Yes. You can fax your response to (801) 620-5555. Follow the instructions for the cover sheet as explained on your notice. Please don’t fax and mail your response.

Page Last Reviewed or Updated: 26-Mar-2014

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How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Nj 1040ez

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