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NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
Including Instructions for Form 8949 and
Schedules 8812, A, C, D, E, F, R, and SE
2013
makes doing your taxes
faster and easier.
is the fast, safe, and free
way to prepare and e-file
your taxes. See
www.irs.gov/freefile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see Options for e-filing your returns in these
instructions or click on IRS e-file at IRS.gov.
2013 TAX CHANGES
See What’s New in these instructions.
FUTURE DEVELOPMENTS
For the latest information about developments related
to Form 1040 and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form1040.
IRS
Department of the Treasury Internal Revenue Service IRS.gov
Cat. No. 11325E
Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service
Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 5
Filing Requirements . . . . . . . . . . . . .
Do You Have To File? . . . . . . . . .
When and Where Should You File?
Where To Report Certain Items
From 2013 Forms W-2, 1097,
1098, and 1099 . . . . . . . . . . . .
. . . . . 6
. . . . . 6
. . . . . 6
. . . . 10
Line Instructions for Form 1040 . . . . . . . . . 12
Name and Address . . . . . . . . . . . . . . . 12
Social Security Number (SSN) . . . . . . . 12
Presidential Election Campaign Fund
. . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Filing Status . . . . . . . . . . . . . . . . . . . 12
Exemptions . . . . . . . . . . . . . . . . . . . . 14
Income . . . . . . . . . . . . . . . . . . . . . . . 20
Adjusted Gross Income . . . . . . . . . . . . 30
Tax and Credits . . . . . . . . . . . . . . . . . 37
Other Taxes . . . . . . . . . . . . . . . . . . . . 47
Payments . . . . . . . . . . . . . . . . . . . . . 49
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Contents
Refund . . . . . . . . . .
Amount You Owe . . .
Third Party Designee .
Sign Your Return . . .
Assemble Your Return
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68
70
72
72
73
General Information . . . . . . . . . . . . . . . . . 87
Refund Information . . . . . . . . . . . . . . . . . . 92
What Is TeleTax? . . . . . . . . . . . . . . . . . . . 93
Calling the IRS . . . . . . . . . . . . . . . . . . . . 95
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . 97
Order Form for Forms and Publications . . . . 99
Major Categories of Federal Income and
Outlays for Fiscal Year 2012 . . . . . . . 100
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 102
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is your voice at the IRS. As an independent organization within the IRS, our job is to
ensure that every taxpayer is treated fairly and that you know and understand your rights.
What can TAS do for you?
We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax 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.
You face (or your business is facing) an immediate threat of adverse action.
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
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.
TAS is an independent organization within the IRS. Our advocates know how to work with the IRS to get your problems
resolved.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and Puerto Rico.
Our online tax toolkit can help you understand your rights and options in dealing with the IRS. Go to
www.taxpayeradvocate.irs.gov/Individuals/Get-Tax-Help.
How can you reach us?
If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/
advocate. You can also call us toll-free at 1-877-777-4778.
How else does TAS help taxpayers?
TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues,
please report it to us through our Systemic Advocacy Management System at www.irs.gov/sams.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on
audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about
taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For
more information, and to find a clinic near you, read the LITC page on www.irs.gov/litc or IRS Publication 4134, Low Income
Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
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Options for e-filing your returns—safely, quickly, and easily.
Why do 80% of Americans file their taxes electronically?
• Security—The IRS uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was
received and accepted.
• Go Green—Reduce the amount of paper used.
• It’s Free—through Free File.
• Faster Refunds—Get your refund faster by e-filing
using direct deposit.
IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the more than 120 million Americans who already
are using e-file is easy. Just ask your paid or volunteer tax
preparer, use commercial software, or use Free File.
IRS e-file is the safest, most secure way to transmit
your tax return to the IRS. Since 1990, the IRS has
processed more than 1 billion e-filed tax returns safely
and securely. There’s no paper return to be lost or
stolen.
Most tax return preparers are now required to use IRS e-file.
If you are asked if you want to e-file, just give it a try. IRS
e-file is now the norm, not the exception. Most states also
use electronic filing.
Free e-file Help Available Nationwide
Volunteers are available in communities nationwide
providing free tax assistance to low to moderate income
(generally under $52,000 in adjusted gross income) and
elderly taxpayers (age 60 and older). At selected sites,
taxpayers can input and electronically file their own tax
return with the assistance of an IRS-certified volunteer.
See Free help with your tax return near the end of these
instructions for additional information or visit IRS.gov
(Keyword: VITA) for a VITA/TCE site near you!
Do Your Taxes for Free
If your adjusted gross income was $58,000 or less in
2013, you can use free tax software to prepare and e-file
your tax return. Earned more? Use Free File Fillable
Forms.
Free File. This public-private partnership, between the
IRS and tax software providers, makes approximately 14
popular commercial software products and e-file available
for free. Seventy percent of the nation’s taxpayers are
eligible.
Just visit www.irs.gov/freefile for details. Free File
combines all the benefits of e-file and easy-to-use
software at no cost. Guided questions will help ensure
you get all the tax credits and deductions you are due.
It’s fast, safe, and free.
You can review each of the approximately 14 software
provider’s criteria for free usage or use an online tool to
find which free software products match your situation.
Some software providers offer state tax return preparation
for free. Free File is available in English and Spanish.
Free File Fillable Forms. The IRS offers electronic
versions of IRS paper forms that also can be e-filed for
free. Free File Fillable Forms is best for people
experienced in preparing their own tax returns. There are
no income limitations. Free File Fillable Forms does
basic math calculations. It supports only federal tax
forms.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should
choose to file a paper return.
Make your tax payments electronically—it’s easy.
Do you have a balance due or owe estimated taxes? You can pay electronically either online or by phone, using your bank account
or a credit or debit card. If you e-file your return, you can also schedule your payment by Electronic Funds Withdrawal or by
credit or debit card.
It’s convenient! You control when your payment is submitted and processed, and receive confirmation of your payment.
It’s secure! The IRS uses the latest encryption technology to transmit your payment, and does not store your bank information.
It’s green! Electronic payments are paperless, so no check to write and no voucher to mail.
Visit www.irs.gov/e-pay for more information or to make a payment.
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What's New
Change in tax rates. The highest tax
rate for 2013 is 39.6%. For details, see
the 2013 Tax Computation Worksheet
or the 2013 Tax Rate Schedules, later.
Tax rate on net capital gain and quali
fied dividends. The maximum tax rate
of 15% on net capital gain and qualified
dividends has increased to 20% for some
taxpayers. The Qualified Dividends and
Capital Gain Tax Worksheet in the
line 44 instructions reflects this new,
higher rate.
Additional Medicare Tax. Beginning
in 2013, a 0.9% Additional Medicare
Tax applies to Medicare wages, railroad
retirement (RRTA) compensation, and
self-employment income that are more
than:
$125,000 if married filing separately,
$250,000 if married filing jointly,
or
$200,000 if single, head of household, or qualifying widow(er).
For more information, see the instructions for line 60 and Form 8959.
Net Investment Income Tax. Beginning in 2013, you may be subject to Net
Investment Income Tax (NIIT). The
NIIT is 3.8% of the smaller of (a) your
net investment income or (b) the excess
of your modified adjusted gross income
over:
$125,000 if married filing separately,
$250,000 if married filing jointly
or qualifying widow(er), or
$200,000 if single or head of
household.
For more information, see the instructions for line 60 and Form 8960.
Filing status for samesex married
couples. If you have a same-sex spouse
whom you legally married in a state (or
foreign country) that recognizes
same-sex marriage, you and your spouse
generally must use the married filing
For information about any additional changes to the 2013 tax law or any other developments affecting Form 1040 or its instructions, go to www.irs.gov/form1040.
jointly or married filing separately filing
status on your 2013 return, even if you
and your spouse now live in a state (or
foreign country) that does not recognize
same-sex marriage. See Filing Status,
later.
Medical and dental expenses. You can
deduct only the part of your medical and
dental expenses that is more than 10%
of your adjusted gross income (7.5% if
either you or your spouse was born before January 2, 1949). See the instructions for Schedule A.
Personal exemption amount increased
for certain taxpayers. Your personal
exemption is increased to $3,900. But
the amount is reduced if your adjusted
gross income is more than:
$150,000 if married filing separately,
$250,000 if single,
$275,000 if head of household, or
$300,000 if married filing jointly
or qualifying widow(er).
See the instructions for line 42.
Limit on itemized deductions. You
may not be able to deduct all of your
itemized deductions if your adjusted
gross income is more than:
$150,000 if married filing separately,
$250,000 if single,
$275,000 if head of household, or
$300,000 if married filing jointly
or qualifying widow(er).
See the instructions for line 29 of Schedule A.
Credit for prior year minimum tax.
The credit for prior year minimum tax is
no longer partly refundable. See Form
8801 and its instructions.
Standard mileage rates. The 2013 rate
for business use of your vehicle is increased to 561 2 cents a mile. The 2013
rate for use of your vehicle to get medi-
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cal care or to move is increased to 24
cents a mile.
Identity Protection Personal Identifi
cation Number (IP PIN). If you are
filing electronically and both you and
your spouse received an IP PIN, see
Identity Protection PIN after the instructions for line 77 for more information.
A Special Note About the Affordable
Care Act and Your 2014 Tax Return
The following information does not affect
your 2013 tax return. However, when you
file your 2014 tax return in 2015, you and
your family will have to document that you
had health care coverage throughout 2014.
Under certain circumstances, you may be
entitled to an exemption if you did not
maintain coverage in 2014. Otherwise, you
may need to make a payment with the 2014
return.
For more information on the payment or
exemptions, visit www.IRS.gov/aca.
If you currently have qualifying health care
coverage, you will not need to do anything
more than maintain that coverage throughout
2014. If you buy insurance through the
Health Insurance Marketplace, you may be
eligible for an advance payment of the
Premium Tax Credit to help pay for your
insurance coverage.
If you are receiving an advance payment of
the Premium Tax Credit during 2014, you
should report changes in your income or
family size to your Marketplace. By
reporting changes promptly, you can make
adjustments that will help you get the correct
amount. Receiving too much or too little in
advance will affect your refund or balance
due when you file your 2014 tax return in
2015.
Visit www.IRS.gov/aca for information on
the tax provisions of the Affordable Care
Act and www.HealthCare.gov for
Marketplace information.
Filing
Requirements
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570. Residents of Puerto
Rico can use TeleTax topic 901 to see if
they must file.
Even if you do not otherwise
have to file a return, you
should file one to get a refund
of any federal income tax withheld. You
should also file if you are eligible for
any of the following credits.
Earned income credit.
Additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Health coverage tax credit.
TIP
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Premium Tax Credit. You do not need
to file a 2013 federal tax return solely to
establish eligibility or qualify for advance payment of the Premium Tax
Credit. Visit www.IRS.gov/aca for information on the tax provisions of the Affordable
Care
Act
and
www.HealthCare.gov for Marketplace
information.
Exception for certain children under
age 19 or fulltime students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end
of 2013 or was a full-time student under
age 24 at the end of 2013. To do so, use
Form 8814. If you make this election,
your child does not have to file a return.
For details, use TeleTax topic 553 or see
Form 8814.
A child born on January 1, 1990, is
considered to be age 24 at the end of
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund and it's
free if you are eligible. Visit IRS.gov for details.
2013. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dualstatus ali
ens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
You were married to a U.S. citizen
or resident alien at the end of 2013.
You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident aliCAUTION
en, nonresident alien, or dual-status alien. Most nonresident aliens
and dual-status aliens have different filing requirements and may have to file
Form 1040NR or Form 1040NR-EZ.
Pub. 519 discusses these requirements
and other information to help aliens
comply with U.S. tax law.
!
When and Where
Should You File?
File Form 1040 by April 15, 2014. If
you file after this date, you may have to
pay interest and penalties. See Interest
and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
Filing instructions and addresses are
at the end of these instructions.
What if You Cannot File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
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An automatic 6-month extension to file does not extend the
CAUTION
time to pay your tax. If you do
not pay your tax by the original due date
of your return, you will owe interest on
the unpaid tax and may owe penalties.
See Form 4868.
!
If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
You are in military or naval service
on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If you
are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 16, 2014, you file Form 4868. This
4-month extension of time to file does
not extend the time to pay your tax. See
Form 4868.
Private Delivery Services
You can use certain private delivery
services designated by the IRS to meet
the "timely mailing as timely filing/
paying" rule for tax returns and payments. These private delivery services
include only the following.
DHL Express (DHL): DHL Same
Day Service.
Federal Express (FedEx): FedEx
Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx International Priority, and FedEx International
First.
United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air
A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
For the IRS mailing address to use if
you are using a private delivery service,
go to IRS.gov and enter “private delivery service” in the search box.
The private delivery service can tell
you how to get written proof of the mailing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2013
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
(see the instructions for line 1)
under 65
65 or older
$10,000
11,500
Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$20,000
21,200
22,400
Married filing separately (see the
instructions for line 3)
any age
Head of household (see the instructions
for line 4)
under 65
65 or older
$12,850
14,350
Qualifying widow(er) with dependent
child (see the instructions for line 5)
under 65
65 or older
$16,100
17,300
$3,900
*If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013.
**Gross income means all income you received in the form of money, goods, property, and services that is not exempt
from tax, including any income from sources outside the United States or from the sale of your main home (even if you
can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate
return and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other
gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see
the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross
income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a
business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do
not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at
least $3,900, you must file a return regardless of your age.
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Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if
someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a
trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross
income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
Your unearned income was over $1,000.
Your earned income was over $6,100.
Your gross income was more than the larger of—
$1,000, or
Your earned income (up to $5,750) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,500 ($4,000 if 65 or older and blind).
Your earned income was over $7,600 ($9,100 if 65 or older and blind).
Your gross income was more than the larger of—
$2,500 ($4,000 if 65 or older and blind), or
Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
Your unearned income was over $1,000.
Your earned income was over $6,100.
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Your gross income was more than the larger of—
$1,000, or
Your earned income (up to $5,750) plus $350.
Yes. You must file a return if any of the following apply.
Your unearned income was over $2,200 ($3,400 if 65 or older and blind).
Your earned income was over $7,300 ($8,500 if 65 or older and blind).
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
Your gross income was more than the larger of—
$2,200 ($3,400 if 65 or older and blind), or
Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind).
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Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2013.
1.
You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer
who did not withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59b.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
g. Recapture taxes. See the instructions for line 44 and line 60.
2.
You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
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Where To Report Certain Items From 2013 Forms W-2, 1097, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal
income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 62. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax
withheld in your deduction on that line.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Form 1040, line 7
Allocated tips (box 8)
See Wages, Salaries, Tips, etc.
Dependent care benefits (box 10)
Form 2441, Part III
Adoption benefits (box 12, code T)
Form 8839, line 20
Employer contributions to an
Archer MSA (box 12, code R)
Form 8853, line 1
Employer contributions to a health savings account
(box 12, code W)
Form 8889, line 9
Uncollected social security and Medicare or RRTA
tax (box 12, code A, B, M, or N)
See the instructions for Form 1040, line 60
W-2G
Gambling winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1097-BTC
Bond tax credit
See Form 8912 and its instructions
1098
Mortgage interest (box 1)
Points (box 2)
Schedule A, line 10, but first see the instructions on Form 1098*
Refund of overpaid interest (box 3)
Form 1040, line 21, but first see the instructions on Form 1098*
Mortgage insurance premiums (box 4)
See the instructions for Schedule A, line 13*
1098-C
Contributions of motor vehicles, boats, and airplanes
Schedule A, line 17
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33*
1098-MA
Homeowner mortgage payments (box 3)
Schedule A, but first see the instructions on Form 1098-MA
1098-T
Qualified tuition and related expenses
(box 1)
See the instructions for Form 1040, line 34, or Form 1040, line 49; but first see the
instructions on Form 1098-T*
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Sales price of stocks, bonds, etc. (box 2a), cost or
other basis (box 3), and wash sale loss disallowed
(box 5)
Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
Bartering (box 7)
See Pub. 525
Aggregate profit or (loss) on contracts (box 12)
Form 6781, line 1
1099-C
Canceled debt (box 2)
See Pub. 4681
1099-DIV
Total ordinary dividends (box 1a)
Form 1040, line 9a
Qualified dividends (box 1b)
See the instructions for Form 1040, line 9b
Total capital gain distributions (box 2a)
Form 1040, line 13, or, if required, Schedule D, line 13
Unrecaptured section 1250 gain (box 2b)
See the instructions for Schedule D, line 19
Section 1202 gain (box 2c)
See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions
for Schedule D
Collectibles (28%) gain (box 2d)
See the instructions for Schedule D, line 18
Nondividend distributions (box 3)
See the instructions for Form 1040, line 9a
Investment expenses (box 5)
Schedule A, line 23
Foreign tax paid (box 6)
Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
Exempt-interest dividends (box 10)
Form 1040, line 8b
Specified private activity bond interest dividends
(box 11)
Form 6251, line 12
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on
that schedule or form instead.
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Form
Item and Box in Which It Should Appear
1099-G
Unemployment compensation (box 1)
Where To Report
See the instructions for Form 1040, line 19
State or local income tax refunds, credits, or offsets
(box 2)
See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is
checked, see the box 8 instructions
RTAA payments (box 5)
Form 1040, line 21
Taxable grants (box 6)
Form 1040, line 21*
Agriculture payments (box 7)
See the Instructions for Schedule F or Pub. 225*
Market gain (box 9)
See the Instructions for Schedule F
Interest income (box 1)
See the instructions for Form 1040, line 8a
Early withdrawal penalty (box 2)
Form 1040, line 30
Interest on U.S. savings bonds and
Treasury obligations (box 3)
See the instructions for Form 1040, line 8a
Investment expenses (box 5)
Schedule A, line 23
Foreign tax paid (box 6)
Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
Tax-exempt interest (box 8)
Form 1040, line 8b
Specified private activity bond interest (box 9)
Form 6251, line 12
1099-K
Payment card and third party network
transactions
Schedule C, C-EZ, E, or F
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
See the Instructions for Schedule E*
Royalties (box 2)
See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see
Pub. 544)*
Other income (box 3)
Form 1040, line 21*
Nonemployee compensation (box 7)
Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on
Form 1099-MISC
Excess golden parachute payments (box 13)
See the instructions for Form 1040, line 60
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
See the instructions on Form 1099-MISC
Original issue discount (box 1)
Other periodic interest (box 2)
See the instructions on Form 1099-OID
Early withdrawal penalty (box 3)
Form 1040, line 30
Original issue discount on U.S. Treasury obligations
(box 6)
See the instructions on Form 1099-OID
Investment expenses (box 9)
Schedule A, line 23
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form
1099-PATR
Domestic production activities deduction (box 6)
Form 8903, line 23
1099-INT
1099-OID
1099-PATR
Credits and other deductions (boxes 7, 8, and 10)
See the instructions on Form 1099-PATR
Patron's AMT adjustment (box 9)
Form 6251, line 27
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21
1099-R
Distributions from IRAs**
See the instructions for Form 1040, lines 15a and 15b
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 16a and 16b
Capital gain (box 3)
See the instructions on Form 1099-R
Gross proceeds from real estate transactions
(box 2)
Form 4797, Form 6252, Form 8824, or Form 8949
Buyer's part of real estate tax (box 5)
See the instructions for Schedule A, line 6*
Distributions from health savings accounts (HSAs)
Form 8889, line 14a
Distributions from MSAs***
Form 8853
1099-S
1099-SA
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on
that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.
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Need more information or forms? Visit IRS.gov.
Line
Instructions for
Form 1040
Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name on line 3 instead of below your
name.
If you filed a joint return for
2012 and you are filing a joint
return for 2013 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2012
return.
TIP
Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.
P.O. Box
Enter your box number only if your post
office does not deliver mail to your
home.
Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Do
not enter any other information on that
line, but also complete the spaces below
that line. Do not abbreviate the country
name. Follow the country's practice for
entering the postal code and the name of
the province, county, or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
IRS e-file takes the guesswork out of preparing your return. You may
also be eligible to use Free File to file your federal income tax return.
Visit www.irs.gov/efile for details.
Section references are to the Internal Revenue Code.
Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from
your local SSA office, or by calling the
SSA at 1-800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040, W-2, and 1099
agree with your social security card. If
they do not, certain deductions and credits on your Form 1040 may be reduced
or disallowed and you may not receive
credit for your social security earnings.
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the
name or SSN on your social security
card is incorrect, call the SSA.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you do not have and are not eligible
to get an SSN, you must apply for an
ITIN. For details on how to do so, see
Form W-7 and its instructions. It takes 6
to 10 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Note. An ITIN is for tax use only. It
does not entitle you to social security
Need more information or forms? Visit IRS.gov.
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benefits or change your employment or
immigration status under U.S. law.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
You file a joint return,
You file a separate return and
claim an exemption for your spouse, or
Your spouse is filing a separate return.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. If you
want $3 to go to this fund, check the
box. If you are filing a joint return, your
spouse can also have $3 go to the fund.
If you check a box, your tax or refund
will not change.
Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
Married filing separately.
Single.
Head of household.
Married filing jointly or qualifying
widow(er) with dependent child.
Samesex marriage. For federal tax
purposes, individuals of the same sex
are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage
of two individuals of the same sex, even
if the state (or foreign country) in which
they now live does not recognize
same-sex marriage. The term “spouse”
2013 Form 1040—Lines 1 Through 4
includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign)
law. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a
marriage under state (or foreign) law are
not considered married for federal tax
purposes. For more details, see Pub.
501.
More than one filing status can
TIP apply to you. You can choose
the one that will give you the
lowest tax.
Line 1
Single
You can check the box on line 1 if any
of the following was true on December
31, 2013.
You were never married.
You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2013, your divorce was not
final (an interlocutory decree), you are
considered married and cannot check the
box on line 1.
You were widowed before January
1, 2013, and did not remarry before the
end of 2013. But if you have a dependent child, you may be able to use the
qualifying widow(er) filing status. See
the instructions for line 5.
Line 2
Married Filing Jointly
You can check the box on line 2 if any
of the following apply.
You were married at the end of
2013, even if you did not live with your
spouse at the end of 2013.
Your spouse died in 2013 and you
did not remarry in 2013.
You were married at the end of
2013, and your spouse died in 2014 before filing a 2013 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they did not
live together all year. However, both
persons must sign the return. Once you
file a joint return, you cannot choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
does not pay the tax due, the other may
have to. Or, if one spouse does not report the correct tax, both spouses may be
responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
You believe your spouse is not reporting all of his or her income, or
You do not want to be responsible
for any taxes due if your spouse does not
have enough tax withheld or does not
pay enough estimated tax.
See the instructions for line 3. Also see
Innocent Spouse Relief under General
Information, later.
Nonresident aliens and dualstatus ali
ens. Generally, a married couple cannot
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2013, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Line 3
Married Filing Separately
If you are married and file a separate return, you generally report only your own
income, exemptions, deductions, and
credits. Generally, you are responsible
only for the tax on your own income.
Different rules apply to people in community property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you cannot take the student loan interest deduction, the tuition
and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if
your spouse itemizes deductions.
Be sure to enter your spouse's SSN or
ITIN on Form 1040. If your spouse does
not have and is not required to have an
SSN or ITIN, enter “NRA.”
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You may be able to file as head
of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2013. See Married persons
who live apart.
TIP
Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain
other persons. You are considered unmarried for this purpose if any of the
following applies.
You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2013. But if, at the end of 2013,
your divorce was not final (an interlocutory decree), you are considered married.
You are married but lived apart
from your spouse for the last 6 months
of 2013 and you meet the other rules under Married persons who live apart.
You are married to a nonresident
alien at any time during the year and you
do not choose to treat him or her as a
resident alien.
Check the box on line 4 only if you are
unmarried (or considered unmarried)
and either Test 1 or Test 2 applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2013 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see the line 6c instructions). Your parent did not have to live with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent. But do not include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents in the line 6c instructions,
b. Any person who is your dependent only because he or she lived with
you for all of 2013, or
Need more information or forms? Visit IRS.gov.
c. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.
2. Your unmarried qualifying child
who is not your dependent.
3. Your married qualifying child
who is not your dependent only because
you can be claimed as a dependent on
someone else's 2013 return.
4. Your qualifying child who, even
though you are the custodial parent, is
not your dependent because of the rule
for Children of divorced or separated
parents in the line 6c instructions.
If the child is not your dependent, enter the child's name on line 4. If you do
not enter the name, it will take us longer
to process your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
of the line 6c instructions.
Dependent. To find out if someone is
your dependent, see the instructions for
line 6c.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child in
the line 6c instructions, if applicable.
If the person for whom you kept up a
home was born or died in 2013, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you cannot count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.
Married persons who live apart. Even
if you were not divorced or legally separated at the end of 2013, you are consid-
ered unmarried if all of the following
apply.
You lived apart from your spouse
for the last 6 months of 2013. Temporary absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
You file a separate return from
your spouse.
You paid over half the cost of
keeping up your home for 2013.
Your home was the main home of
your child, stepchild, or foster child for
more than half of 2013 (if half or less,
see Exception to time lived with you,
earlier).
You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Children of divorced or separated parents in
the line 6c instructions.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Line 5
Qualifying Widow(er) With
Dependent Child
You can check the box on line 5 and use
joint return tax rates for 2013 if all of
the following apply.
Your spouse died in 2011 or 2012
and you did not remarry before the end
of 2013.
You have a child or stepchild you
can claim as a dependent. This does not
include a foster child.
This child lived in your home for
all of 2013. If the child did not live with
you for the required time, see Exception
to time lived with you, later.
You paid over half the cost of
keeping up your home.
You could have filed a joint return
with your spouse the year he or she died,
even if you did not actually do so.
If your spouse died in 2013, you cannot file as qualifying widow(er) with de-
Need more information or forms? Visit IRS.gov.
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pendent child. Instead, see the instructions for line 2.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see the instructions for
line 6c.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child in the
line 6c instructions, if applicable.
A child is considered to have lived
with you for all of 2013 if the child was
born or died in 2013 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance programs to pay part of the cost of
keeping up your home, you cannot count
them as money you paid. However, you
must include them in the total cost of
keeping up your home to figure if you
paid over half the cost.
Exemptions
You usually can deduct $3,900 on
line 42 for each exemption you can take.
Line 6b
Spouse
Check the box on line 6b if either of the
following applies.
1. Your filing status is married filing
jointly and your spouse cannot be claimed as a dependent on another person's
return.
2. You were married at the end of
2013, your filing status is married filing
separately or head of household, and
both of the following apply.
a. Your spouse had no income and
is not filing a return.
b. Your spouse cannot be claimed as
a dependent on another person's return.
If your filing status is head of household and you check the box on line 6b,
enter the name of your spouse on the
dotted line next to line 6b. Also, enter
your spouse's social security number in
the space provided at the top of your return. If you became divorced or legally
separated during 2013, you cannot take
an exemption for your former spouse.
Death of your spouse. If your spouse
died in 2013 and you did not remarry by
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the end of 2013, check the box on
line 6b if you could have taken an exemption for your spouse on the date of
death. For other filing instructions, see
Death of a Taxpayer under General Information, later.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 6c
Line 6c—Dependents
1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.
Dependents and Qualifying Child for Child
Tax Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If
you have more than four dependents, check the box to the left of
line 6c and include a statement showing the information required in columns (1) through (4).
Step 1
Do You Have a Qualifying
Child?
Step 2
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
grandchild, niece, or nephew)
2. Was the child married?
Yes. See Married
person, later.
You cannot claim this
child as a dependent.
No. Continue
䊲
AND
was ...
Under age 19 at the end of 2013 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2013, a student (defined later), and younger than
you (or your spouse, if filing jointly)
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2013 tax return? See Steps 1,
2, and 4.
Yes. You cannot claim
No. You can claim this
any dependents. Go to
child as a dependent.
Form 1040, line 7.
Complete Form 1040,
line 6c, columns (1)
through (3) for this child.
Then, go to Step 3.
or
Any age and permanently and totally disabled (defined later)
Step 3
AND
Who did not provide over half of his or her own support for 2013 (see Pub.
501)
1. Was the child under age 17 at the end of 2013?
Yes. Continue
No. STOP
䊲
AND
Who is not filing a joint return for 2013
or is filing a joint return for 2013 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2013. If the child did not live with
you for the required time, see Exception to time lived with you, later.
!
This child is not a
qualifying child for the
child tax credit.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. This child is a
No. STOP
qualifying child for the
This child is not a
child tax credit. Check
qualifying child for the
the box on Form 1040,
child tax credit.
line 6c, column (4).
If the child meets the conditions to be a qualifying child of
any other person (other than your spouse if filing jointly) for
2013, see Qualifying child of more than one person, later.
CAUTION
Need more information or forms? Visit IRS.gov.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
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2013 Form 1040—Line 6c
Step 4
Is Your Qualifying Relative
Your Dependent?
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
䊲
Go to Form 1040, line 7.
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter
of any of them (for example, your niece or nephew)
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
or
Father, mother, or an ancestor or sibling of either of them (for
example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you, later
AND
Who was not a qualifying child (see Step 1) of any taxpayer
for 2013. For this purpose, a person is not a taxpayer if he or
she is not required to file a U.S. income tax return and either
does not file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for
details and examples
AND
Who had gross income of less than $3,900 in 2013. If the
person was permanently and totally disabled, see Exception
to gross income test, later
AND
For whom you provided over half of his or her support in
2013. But see Children of divorced or separated parents,
Multiple support agreements, and Kidnapped child, later.
You cannot claim this
person as a dependent.
3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2013 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You cannot claim any
Complete Form 1040,
dependents. Go to Form
line 6c, columns (1)
1040, line 7.
through (3). Do not
check the box on Form
1040, line 6c, column
(4).
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you do not know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent is not a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following conditions apply.
1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times
during the last 6 months of 2013 (whether or not they are or
were married).
2. The child received over half of his or her support for
2013 from the parents (and the rules on Multiple support agreements, later, do not apply). Support of a child received from a
parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2013.
4. Either of the following applies.
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 6c
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she will not claim the child as a dependent for 2013, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2013.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 51 and 65). However, this special rule does not apply to head of household filing
status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or
the health coverage tax credit. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2013. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1)
through (3) above.
Signature page with the other parent's signature and date of
agreement.
!
You must include the required information even if you
filed it with your return in an earlier year.
CAUTION
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent cannot include pages from the decree or agreement
instead of Form 8332. The custodial parent must sign either
Form 8332 or a substantially similar statement the only purpose
of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy
with his or her return. The form or statement must release the
custodial parent's claim to the child without any conditions. For
Need more information or forms? Visit IRS.gov.
example, the release must not depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has
revoked his or her previous release of a claim to exemption for
a child must include a copy of the revocation with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; and Step
4, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2013, the person is considered
to have lived with you for more than half of 2013 if your home
was this person's home for more than half the time he or she
was alive in 2013.
Any other person is considered to have lived with you for all
of 2013 if the person was born or died in 2013 and your home
was this person's home for the entire time he or she was alive in
2013.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not
a family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the
child tax credit, and the earned income credit (EIC). For details,
see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you cannot claim that person as your dependent. However,
if the person is married but does not file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
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2013 Form 1040—Line 6c
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2013, the person cannot
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at
least a year or can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2013. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2013.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2013.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-
ing child of the person who had the highest AGI for 2013, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does
not meet the conditions to be a qualifying child of any other
person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of
the six tax benefits just listed for which you otherwise qualify.
Your mother cannot claim any of those six tax benefits unless
she has a different qualifying child. However, if your mother's
AGI is higher than yours and you do not claim your daughter as
a qualifying child, your daughter is the qualifying child of your
mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you cannot claim any benefits based on
this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
is not correct or you need to get an SSN for your dependent,
contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent will not have a number by the date your return is due, see What if You Cannot File
on Time? earlier.
If your dependent child was born and died in 2013 and you
do not have an SSN for the child, enter “Died” in column (2)
and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child
was born alive.
Student. A student is a child who during any part of 5 calendar
months of 2013 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 7
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following instructions, especially the instructions for
lines 7 through 21. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You must also report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Form 8891 to find out if you can
elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 16a and 16b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
Had a foreign account, or
Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
If you had foreign financial assets in
2013, you may have to file Form 8938.
See Form 8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, do not include this income on
your own individual income tax return.
The only exception is for purposes of
figuring your self-employment tax. For
that purpose, you must take into account
all your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You must also
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax reported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
www.irs.gov/irb/2006-40_IRB/
ar12.html.
Community Property States
Community property states are Arizona,
California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington, and
Wisconsin. If you and your spouse lived
in a community property state, you must
usually follow state law to determine
what is community income and what is
separate income. For details, see Form
8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California generally must report half
the combined community income of the
individual and his or her domestic partner. See Form 8958 and Pub. 555.
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-
Need more information or forms? Visit IRS.gov.
-20-
ample, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.
Line 7
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income must
also be included in the total on line 7.
All wages received as a household
employee for which you did not receive
a Form W-2 because an employer paid
you less than $1,800 in 2013. Also, enter
“HSH” and the total amount not reported on Form(s) W-2 on the dotted line
next to line 7.
Tip income you did not report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips are not
included as income in box 1. See Pub.
531 for more details. Also include the
value of any noncash tips you received,
such as tickets, passes, or other items of
value. Although you do not report these
noncash tips to your employer, you must
report them on line 7.
You may owe social security
and Medicare or railroad reCAUTION
tirement (RRTA) tax on unreported tips. See the instructions for
line 57.
!
Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
Employer-provided adoption benefits, which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2013.
2013 Form 1040—Lines 7 Through 9a
Scholarship and fellowship grants
not reported on Form W-2. Also, enter
“SCH” and the amount on the dotted
line next to line 7. However, if you were
a degree candidate, include on line 7 only the amounts you used for expenses
other than tuition and course-related expenses. For example, amounts used for
room, board, and travel must be reported
on line 7.
Excess salary deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2013 under all plans was more than
$17,500 (excluding catch-up contributions as explained later), include the excess on line 7. This limit is (a) $12,000
if you only have SIMPLE plans, or (b)
$20,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, do not include
the excess attributable to such contributions on line 7. They are already included as income in box 1 of your Form
W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end
of 2013, your employer may have allowed an additional deferral (catch-up
contributions) of up to $5,500 ($2,500
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
is not subject to the overall limit on elective deferrals.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.
Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance Premiums for
Retired Public Safety Officers in the instructions for lines 16a and 16b. Disability pensions received after you reach
minimum retirement age and other payments shown on Form 1099-R (other
than payments from an IRA*) are reported on lines 16a and 16b. Payments from
an IRA are reported on lines 15a and
15b.
Corrective distributions from a retirement plan shown on Form 1099-R of
excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on
line 7. Instead, report distributions from
an IRA on lines 15a and 15b.
Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the “Statutory employee”
box in box 13 of your Form W-2 should
be checked. Statutory employees include
full-time life insurance salespeople and
certain agent or commission drivers,
traveling salespeople, and homeworkers.
If you have related business expenses to
deduct, report the amount shown in
box 1 of your Form W-2 on Schedule C
or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2014. If you do not receive
it by early February, use TeleTax topic
154 to find out what to do. Even if you
do not get a Form W-2, you must still
report your earnings on line 7. If you
lose your Form W-2 or it is incorrect,
ask your employer for a new one.
Line 8a
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 8a. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
apply to you.
Interest credited in 2013 on deposits
that you could not withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2013 income. For details, see Pub. 550.
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If you get a 2013 Form
1099-INT for U.S. savings
bond interest that includes
amounts you reported before 2013, see
Pub. 550.
TIP
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, each payer should send you a Form 1099-INT.
Your tax-exempt interest should be
shown in box 8 of Form 1099-INT. Enter the total on line 8b. Also include on
line 8b any exempt-interest dividends
from a mutual fund or other regulated
investment company. This amount
should be shown in box 10 of Form
1099-DIV.
Do not include interest earned on
your IRA, health savings account, Archer or Medicare Advantage MSA, or
Coverdell education savings account.
Line 9a
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 9a. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you
received, as a nominee, ordinary dividends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They will not be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these distributions as capital gains on Form 8949.
For details, see Pub. 550.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 9a Through 10
Dividends on insurance policies are a partial return of the
premiums you paid. Do not report them as dividends. Include them in
income on line 21 only if they exceed the
total of all net premiums you paid for
the contract.
TIP
Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but are not qualified
dividends. These include:
Dividends you received as a nominee. See the Schedule B instructions.
Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include
the day you disposed of the stock but not
the day you acquired it. See the examples that follow. Also, when counting
the number of days you held the stock,
you cannot count certain days during
which your risk of loss was diminished.
See Pub. 550 for more details.
Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the
stock, you cannot count certain days
during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are sub-
ject to the 61-day holding period rule
just described.
Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not qualified
dividends.
dividends from ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2013. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2013. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2013. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2013, through August 11, 2013). The 121-day period began on May 17, 2013 (60 days before
the ex-dividend date), and ended on
September 14, 2013. You have no qualified dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
Example 2. Assume the same facts
as in Example 1 except that you bought
the stock on July 15, 2013 (the day before the ex-dividend date), and you sold
the stock on September 16, 2013. You
held the stock for 63 days (from July 16,
2013, through September 16, 2013). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2013, through September
14, 2013).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2013. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2013. The ABC Mutual Fund advises
you that the portion of the dividend eligible to be treated as qualified dividends
equals 2 cents per share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2013. You have no qualified
Need more information or forms? Visit IRS.gov.
-22-
Use the Qualified Dividends
and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 44
for details.
TIP
Line 10
None of your refund is taxable
if, in the year you paid the tax,
you either (a) did not itemize
deductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
TIP
If you received a refund, credit, or offset
of state or local income taxes in 2013,
you may be required to report this
amount. If you did not receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2013 Form 1099-G may have been
made available to you only in an electronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable refund you received even if you did not receive Form 1099-G.
If you chose to apply part or all of the
refund to your 2013 estimated state or
local income tax, the amount applied is
treated as received in 2013. If the refund
was for a tax you paid in 2012 and you
deducted state and local income taxes on
line 5 of your 2012 Schedule A, use the
State and Local Income Tax Refund
Worksheet in these instructions to see if
any of your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2013
that is for a tax year other than 2012.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2013 Form 1040—Lines 10 Through 13
State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
1.
2.
Keep for Your Records
Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 525 to figure if any of your refund is taxable.
Enter the income tax refund from Form(s) 1099G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2012 Schedule A, line 5 . . . . . . . . . . . . 1.
Enter your total itemized deductions from your 2012 Schedule A, line 29 . . . . . . . . . . . 2.
Note. If the filing status on your 2012 Form 1040 was married filing separately and
your spouse itemized deductions in 2012, skip lines 3 through 5, enter the amount from
line 2 on line 6, and go to line 7.
3.
Enter the amount shown below for the filing status claimed on your
2012 Form 1040.
4.
Single or married filing separately—$5,950
Married filing jointly or qualifying widow(er)—$11,900
Head of household—$8,700
Did you fill in line 39a on your 2012 Form 1040?
5.
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your
2012 Form 1040 by $1,150 ($1,450 if your 2012
filing status was single or head of household).
4.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6.
Is the amount on line 5 less than the amount on line 2?
No.
7.
STOP
3.
None of your refund is taxable.
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form
1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
2013 of an amount deducted or credit
claimed in an earlier year.
3. The amount on your 2012 Form
1040, line 42, was more than the amount
on your 2012 Form 1040, line 41.
4. You had taxable income on your
2012 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the
0% tax rate on net capital gain and
qualified dividends in certain situations.
5. Your 2012 state and local income
tax refund is more than your 2012 state
and local income tax deduction minus
the amount you could have deducted as
your 2012 state and local general sales
taxes.
6. You made your last payment of
2012 estimated state or local income tax
in 2013.
7. You owed alternative minimum
tax in 2012.
8. You could not use the full amount
of credits you were entitled to in 2012
because the total credits were more than
the amount shown on your 2012 Form
1040, line 46.
9. You could be claimed as a dependent by someone else in 2012.
10. You received a refund because of
a jointly filed state or local income tax
return, but you are not filing a joint 2013
Form 1040 with the same person.
your social security number. If you do
not, you may have to pay a penalty. For
more details, see Pub. 504.
Line 12
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, report your income and expenses on
Schedule C or C-EZ.
Line 13
Capital Gain or (Loss)
Line 11
Alimony Received
Enter amounts received as alimony or
separate maintenance. You must let the
person who made the payments know
-23-
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 13 Through 15b
Exception 1. You do not have to file
Form 8949 or Schedule D if both of the
following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements).
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D, but generally do not have to file
Form 8949, if Exception 1 does not apply and your only capital gains and losses are:
Capital gain distributions,
A capital loss carryover from 2012,
A gain from Form 2439 or 6252 or
Part I of Form 4797,
A gain or loss from Form 4684,
6781, or 8824,
A gain or loss from a partnership, S
corporation, estate, or trust, or
Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS and for
which you do not need to make any adjustments in column (g) of Form 8949 or
enter any codes in column (f) of Form
8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 13
and check the box on that line. If you received capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), report on line 13 only the amount that belongs to you. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you do not have to file
Schedule D, use the Qualified
Dividends and Capital Gain
Tax Worksheet in the line 44 instructions to figure your tax.
TIP
Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Lines 15a and 15b
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 15a and 15b instructions, an
IRA includes a traditional IRA, Roth
IRA, simplified employee pension
(SEP) IRA, and a savings incentive
match plan for employees (SIMPLE)
IRA. Except as provided next, leave
line 15a blank and enter the total distribution (from Form 1099-R, box 1) on
line 15b.
Exception 1. Enter the total distribution
on line 15a if you rolled over part or all
of the distribution from one:
IRA to another IRA of the same
type (for example, from one traditional
IRA to another traditional IRA),
SEP or SIMPLE IRA to a traditional IRA, or
IRA to a qualified plan other than
an IRA.
Also, enter “Rollover” next to
line 15b. If the total distribution was rolled over in a qualified rollover, enter -0on line 15b. If the total distribution was
not rolled over in a qualified rollover,
enter the part not rolled over on line 15b
unless Exception 2 applies to the part
not rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the distribution. For more details on rollovers, see
Pub. 590.
If you rolled over the distribution into
a qualified plan other than an IRA or
you made the rollover in 2014, include a
statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on
line 15a and see Form 8606 and its instructions to figure the amount to enter
on line 15b.
Need more information or forms? Visit IRS.gov.
-24-
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional or SEP IRAs for 2013
or an earlier year. If you made nondeductible contributions to these IRAs for
2013, also see Pub. 590.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you
do not have to see Form 8606 or its instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2008 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth
IRA in 2013.
4. You had a 2012 or 2013 IRA contribution returned to you, with the related earnings or less any loss, by the due
date (including extensions) of your tax
return for that year.
5. You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2013.
6. You recharacterized part or all of
a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 15a. If
the total amount distributed is a QCD,
enter -0- on line 15b. If only part of the
distribution is a QCD, enter the part that
is not a QCD on line 15b unless Exception 2 applies to that part. Enter “QCD”
next to line 15b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 701 2 when the distribution was
made.
Generally, your total QCDs for the
year cannot be more than $100,000. (On
a joint return, your spouse can also have
a QCD of up to $100,000.) If you elected to treat a January 2013 QCD as
made in 2012, report it on your 2013 return like any other 2013 QCD, as just
2013 Form 1040—Lines 15b Through 16b
described. However, if you also made
another 2013 QCD and the total was
more than $100,000 per spouse, attach a
brief
explanation.
For
example:
“Line 15b - Spouse One's 2012 QCD
$75,000; Spouse One's 2013 QCD
$70,000.”
The amount of the QCD is limited to
the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the
distribution is first considered to be paid
out of otherwise taxable income. See
Pub. 590 for details.
!
CAUTION
You cannot claim a charitable
contribution deduction for any
QCD not included in your in-
come.
Exception 4. If the distribution is a
health savings account (HSA) funding
distribution (HFD), enter the total distribution on line 15a. If the total amount
distributed is an HFD and you elect to
exclude it from income, enter -0- on
line 15b. If only part of the distribution
is an HFD and you elect to exclude that
part from income, enter the part that is
not an HFD on line 15b unless Exception 2 applies to that part. Enter “HFD”
next to line 15b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You cannot exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces the amount you can conCAUTION
tribute to your HSA for the
year. If you fail to maintain eligibility
for an HSA for the 12 months following
the month of the HFD, you may have to
report the HFD as income and pay an
additional tax. See Form 8889, Part III.
!
More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 15b. For example: “Line 15b
– $1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 15b. Enter the total amount of those
distributions on line 15a.
You may have to pay an additional tax if (a) you received
CAUTION
an early distribution from your
IRA and the total was not rolled over, or
(b) you were born before July 1, 1942,
and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 58 for details.
!
More information. For more information about IRAs, see Pub. 590.
Lines 16a and 16b
Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Do not
include the following payments on lines
16a and 16b. Instead, report them on
line 7.
Disability pensions received before
you reach the minimum retirement age
set by your employer.
Corrective distributions (including
any earnings) of excess salary deferrals
or excess contributions to retirement
plans. The plan must advise you of the
year(s) the distributions are includible in
income.
TIP
Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you did not contribute to the cost (see
-25-
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2013. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 16b; do not make
an entry on line 16a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 16a. If your Form 1099-R does not
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 16b. But if your annuity starting
date (defined later) was after July 1,
1986, see Simplified Method, later, to
find out if you must use that method to
figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 16b and 19
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can only make this election for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R does not reflect the exclusion.
Report your total distributions on
line 16a and the taxable amount on
line 16b. Enter “PSO” next to line 16b.
If you are retired on disability and reporting your disability pension on line 7,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 7.
Simplified Method
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and both of the
following apply.
a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was
fewer than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you
CAUTION
chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.
!
Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.
Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should
be shown in box 9b of Form 1099-R for
the first year you received payments
from the plan.
Rollovers
Generally, a qualified rollover is a
tax-free distribution of cash or other assets from one retirement plan that is
contributed to another plan within 60
days of receiving the distribution. However, a qualified rollover to a Roth IRA
or a designated Roth account is generally not a tax-free distribution. Use lines
16a and 16b to report a qualified rollover, including a direct rollover, from
one qualified employer's plan to another
or to an IRA or SEP.
Enter on line 16a the distribution
from Form 1099-R, box 1. From this
amount, subtract any contributions (usually shown in box 5) that were taxable to
Need more information or forms? Visit IRS.gov.
-26-
you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount on
line 16b. If the remaining amount is zero
and you have no other distribution to report on line 16b, enter zero on line 16b.
Also, enter "Rollover" next to line 16b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount was not rolled over in a qualified rollover. For details, see the instructions for line 58.
Enter the total distribution on
line 16a and the taxable part on line 16b.
For details, see Pub 575.
If you or the plan participant
was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.
TIP
Line 19
Unemployment
Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2013.
Report this amount on line 19. However,
if you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you are not itemizing deductions, reduce the amount you
report on line 19 by those contributions.
If you received an overpayment of
unemployment compensation in 2013
and you repaid any of it in 2013, subtract the amount you repaid from the total amount you received. Enter the result
on line 19. Also, enter “Repaid” and the
amount you repaid on the dotted line
next to line 19. If, in 2013, you repaid
unemployment compensation that you
2013 Form 1040—Lines 16a and 16b
Keep for Your Records
Simplified Method Worksheet—Lines 16a and 16b
Before you begin:
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter
the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2013 on Form 1040, line 16a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 16a
2. Enter your cost in the plan at the annuity starting date
2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below
4. Divide line 2 by the number on line 3
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet
7. Subtract line 6 from line 2
8. Enter the smaller of line 5 or line 7
1.
3.
4.
5.
6.
7.
8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 16b
9.
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2013. You will need this
number when you fill out this worksheet next year
10.
Table 1 for Line 3 Above
IF the age at annuity starting
date was . . .
55 or under
56–60
61–65
66–70
71 or older
AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older
THEN enter on line 3 . . .
410
360
310
260
210
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 20a Through 21
included in gross income in an earlier
year, you can deduct the amount repaid
on Schedule A, line 23. But if you repaid more than $3,000, see Repayments
in Pub. 525 for details on how to report
the repayment.
Lines 20a and 20b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2013. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
You made contributions to a traditional IRA for 2013 and you or your
spouse were covered by a retirement
plan at work or through self-employment. Instead, use the worksheets in
Pub. 590 to see if any of your social security benefits are taxable and to figure
your IRA deduction.
You repaid any benefits in 2013
and your total repayments (box 4) were
more than your total benefits for 2013
(box 3). None of your benefits are taxable for 2013. Also, you may be able to
take an itemized deduction or a credit
for part of the excess repayments if they
were for benefits you included in gross
income in an earlier year. For more details, see Pub. 915.
You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude employer-provided adoption benefits or income
from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.
Line 21
Other Income
Do not report on this line any
income from self-employment
CAUTION
or fees received as a notary
public. Instead, you must use Schedule C, C-EZ, or F, even if you do not
have any business expenses. Also, do not
!
report on line 21 any nonemployee compensation shown on Form 1099-MISC
(unless it is not self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the instructions on Form 1099-MISC to find
out where to report that income.
Taxable income. Use line 21 to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 21 include the following.
Most prizes and awards.
Jury duty pay. Also see the instructions for line 36.
Alaska Permanent Fund dividends.
Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real estate taxes, general sales taxes, or home
mortgage interest. See Recoveries in
Pub. 525 for details on how to figure the
amount to report.
Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of
renting such property. Also see the instructions for line 36.
Income from an activity not engaged in for profit. See Pub. 535.
Taxable distributions from a Coverdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) they are more than the
qualified higher education expenses of
the designated beneficiary in 2013, and
(b) they were not included in a qualified
rollover. See Pub. 970. Nontaxable distributions from these accounts, including
rollovers, do not have to be reported on
Form 1040.
You may have to pay an additional tax if you received a taxCAUTION
able distribution from a Coverdell ESA or a QTP. See the Instructions
for Form 5329.
!
Taxable distributions from a health
savings account (HSA) or an Archer
MSA. Distributions from these accounts
may be taxable if (a) they are more than
the unreimbursed qualified medical ex-
Need more information or forms? Visit IRS.gov.
-28-
penses of the account beneficiary or account holder in 2013, and (b) they were
not included in a qualified rollover. See
Pub. 969.
You may have to pay an additional tax if you received a taxCAUTION
able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.
!
Amounts deemed to be income
from an HSA because you did not remain an eligible individual during the
testing period. See Form 8889, Part III.
Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 28.
TIP
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Interest in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for line 60.
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster
relief payment is taxable, attach a state-
2013 Form 1040—Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:
1.
2.
3.
4.
5.
6.
7.
Keep for Your Records
Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to
the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the
IRS.
Be sure you have read the Exception in the line 20a and 20b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Enter the total amount from box 5 of all your Forms SSA1099 and
Forms RRB1099. Also, enter this amount on Form 1040, line 20a . . . . 1.
Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If you are:
Married filing jointly, enter $32,000
Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2013,
enter $25,000
...............
Married filing separately and you lived with your spouse at any time
in 2013, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 20b. If you are married filing separately and you lived apart from your
spouse for all of 2013, be sure you entered “D” to the right of the word
“benefits” on line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all
of 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If any of your benefits are taxable for 2013 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Pub. 915 for details.
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 21 Through 29
ment showing the total payment received and how you figured the taxable
part.
Nontaxable income. Do not report any
nontaxable income on line 21. Examples
of nontaxable income include the following.
Child support.
Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Emergency
Homeowners' Loan Program or similar
state program.
Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $15,102,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction
from an earlier year. Subtract it from
any income on line 21 and enter the result. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Adjusted Gross
Income
Line 23
Educator Expenses
If you were an eligible educator in 2013,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2013. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $500. However, neither spouse can deduct more
than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the
$250 (or $500) limit on Schedule A,
line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.
Qualified expenses include ordinary
and necessary expenses paid in connection with books, supplies, equipment
(including computer equipment, software, and services), and other materials
used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be
required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
Excludable U.S. series EE and I
savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of
Coverdell education savings account
earnings.
Any reimbursements you received
for these expenses that were not reported
to you in box 1 of your Form W-2.
For more details, use Teletax topic
458 or see Pub. 529.
Line 24
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 24.
Certain business expenses of National Guard and reserve members who
traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.
Performing-arts-related expenses
as a qualified performing artist.
Business expenses of fee-basis
state or local government officials.
For more details, see Form 2106 or
2106-EZ.
Need more information or forms? Visit IRS.gov.
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Line 25
Health Savings Account
(HSA) Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2013. See
Form 8889.
Line 26
Moving Expenses
If you moved in connection with your
job or business or started a new job, you
may be able to take this deduction. But
your new workplace must be at least 50
miles farther from your old home than
your old home was from your old workplace. If you had no former workplace,
your new workplace must be at least 50
miles from your old home. Use TeleTax
topic 455 or see Form 3903.
Line 27
Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
If you completed Section A of Schedule SE, the deductible part of your
self-employment tax is on line 6. If you
completed Section B of Schedule SE, it
is on line 13.
Line 28
Self-Employed SEP,
SIMPLE, and Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.
Line 29
Self-Employed Health
Insurance Deduction
You may be able to deduct the amount
you paid for health insurance for yourself, your spouse, and your dependents.
The insurance can also cover your child
2013 Form 1040—Line 29
Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:
Keep for Your Records
If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension recipient, see the instructions for Form 8885 to figure the amount to enter on line 1 of this
worksheet.
Be sure you have read the Exception in the instructions for this line to see if you can use this
worksheet instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2013 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2013 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2013, even if the child was not your dependent. But do not include amounts for any
month you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . .
3. Selfemployed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.
who was under age 27 at the end of
2013, even if the child was not your dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 6c instructions).
One of the following statements must
be true.
You were self-employed and had a
net profit for the year reported on
Schedule C, C-EZ, or F.
You were a partner with net earnings from self-employment.
You used one of the optional methods to figure your net earnings from
self-employment on Schedule SE.
You received wages in 2013 from
an S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C, C-EZ, or F,
the policy can be either in your name or
in the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form
W-2 in 2013 and you also report the premium payments or reimbursements as
wages on Form 1040, line 7.
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But if you were also eligible to participate in any subsidized health plan
maintained by your or your spouse's employer for any month or part of a month
in 2013, amounts paid for health insurance coverage for that month cannot be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end
of 2013, do not use amounts paid for
coverage for that month to figure the deduction.
Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from
September 30 through December 31,
you cannot use amounts paid for health
insurance coverage for September
through December to figure your deduction.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 29 Through 32
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exception. Use Pub. 535 instead of the
Self-Employed Health Insurance Deduction Worksheet in these instructions to
figure your deduction if any of the following applies.
You had more than one source of
income subject to self-employment tax.
You file Form 2555 or 2555-EZ.
You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Line 30
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of
any penalty you were charged.
Lines 31a and 31b
Alimony Paid
If you made payments to or for your
spouse or former spouse under a divorce
or separation instrument, you may be
able to take this deduction. Use TeleTax
topic 452 or see Pub. 504.
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrangement (IRA) for 2013, you must report
them on Form 8606.
TIP
If you made contributions to a traditional IRA for 2013, you may be able to take
an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on line 11. If you were a mem-
ber of the U.S. Armed Forces, earned income includes any nontaxable combat
pay you received. If you were self-employed, earned income is generally your
net earnings from self-employment if
your personal services were a material
income-producing factor. For more details, see Pub. 590. A statement should
be sent to you by June 2, 2014, that
shows all contributions to your traditional IRA for 2013.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
11-item list before you fill in the worksheet.
1. If you were age 701 2 or older at
the end of 2013, you cannot deduct any
contributions made to your traditional
IRA for 2013 or treat them as nondeductible contributions.
2. You cannot deduct contributions
to a Roth IRA. But you may be able to
take the retirement savings contributions
credit (saver's credit). See the instructions for line 50.
3. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2013, do not use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590 to figure the amount, if
any, of your IRA deduction.
4. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts
are not included as income in box 1 of
your Form W-2. But you may be able to
take the retirement savings contributions
credit. See the instructions for line 50.
5. If you made contributions to your
IRA in 2013 that you deducted for 2012,
do not include them in the worksheet.
6. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that income
on line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of
Form 1099-MISC. If it is not, contact
your employer or the payer for the
amount of the income.
Need more information or forms? Visit IRS.gov.
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7. You must file a joint return to deduct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 32.
8. Do not include qualified rollover
contributions in figuring your deduction.
Instead, see the instructions for lines 15a
and 15b.
9. Do not include trustees' fees that
were billed separately and paid by you
for your IRA. These fees can be deducted only as an itemized deduction on
Schedule A.
10. Do not include any repayments of
qualified reservist distributions. You
cannot deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590.
11. If the total of your IRA deduction
on line 32 plus any nondeductible contribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2013, see
Pub. 590 for special rules.
By April 1 of the year after the
year in which you turn age
701 2, you must start taking minimum required distributions from your
traditional IRA. If you do not, you may
have to pay a 50% additional tax on the
amount that should have been distributed. For details, including how to figure the minimum required distribution,
see Pub. 590.
TIP
Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still
make contributions to an IRA even if
you cannot deduct them. In any case, the
income earned on your IRA contributions is not taxed until it is paid to you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you were not vested in the plan.
You are also covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
2013 Form 1040—Line 32
If you were covered by a retirement
plan and you file Form 2555, 2555-EZ,
or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to
figure the amount, if any, of your IRA
deduction.
Married persons filing separately. If
you were not covered by a retirement
plan but your spouse was, you are considered covered by a plan unless you
lived apart from your spouse for all of
2013.
TIP
You may be able to take the retirement savings contributions
credit. See the line 50 instruc-
tions.
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 32
IRA Deduction Worksheet—Line 32
Keep for Your Records
If you were age 701 2 or older at the end of 2013, you cannot deduct any contributions made to your traditional IRA or
treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701 2 or older at the end of
CAUTION
2013. If you are married filing jointly and only one spouse was under age 701 2 at the end of 2013, complete this worksheet
only for that spouse.
!
Before you begin:
1a.
b.
2.
3.
4.
5.
6.
Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” on the dotted
line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
Were you covered by a retirement plan (see Were You Covered by a
Retirement Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b if applicable), and go to line 8.
$5,500, if under age 50 at the end of 2013.
$6,500, if age 50 or older but under age 701 2 at the end of 2013.
Otherwise, go to line 2.
Enter the amount shown below that applies to you.
Single, head of household, or married filing separately and you lived apart
from your spouse for all of 2013, enter $69,000.
Qualifying widow(er), enter $115,000.
Married filing jointly, enter $115,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $188,000 for the person who was not
covered by a plan.
Married filing separately and you lived with your spouse at any time in
2013, enter $10,000.
Enter the amount from Form 1040, line 22 . . . . . . .
3.
Enter the total of the amounts from Form 1040, lines
23 through 31a, plus any write-in adjustments you
entered on the dotted line next to line 36 . . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Yes.
Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2013.
ii. $6,500, if age 50 or older but under age 701 2 at the
end of 2013.
If the result is less than $10,000, go to line 7.
If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who was not covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2013.
ii. $6,500 if age 50 or older but under age 701 2 at the
end of 2013.
Otherwise, go to line 7.
Need more information or forms? Visit IRS.gov.
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2a.
2b.
5a.
5b.
6a.
6b.
2013 Form 1040—Line 32
IRA Deduction Worksheet—Continued
Your IRA
7.
Spouse's IRA
Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
Single, head of household, or married filing separately, multiply by 55%
(.55) (or by 65% (.65) in the column for the IRA of a person who is age
50 or older at the end of 2013).
7a.
7b.
Enter traditional IRA contributions made, or that will be made by April 15,
2014, for 2013 to your IRA on line 11a and to your spouse's IRA on
line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11a.
11b.
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . .
12a.
12b.
Married filing jointly or qualifying widow(er), multiply by 27.5% (.275)
(or by 32.5% (.325) in the column for the IRA of a person who is age 50 or
older at the end of 2013). But if you checked “No” on either line 1a or 1b,
then in the column for the IRA of the person who was not covered
by a retirement plan, multiply by 55% (.55) (or by 65% (.65) if age 50
or older at the end of 2013).
8.
Enter the total of your (and your spouse's if filing
jointly):
Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32.
8.
Alimony and separate maintenance payments
reported on Form 1040, line 11.
Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.
9.
10.
Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Form 1040, lines 27 and 28. If zero or
less, enter -0-. For more details, see Pub.
590 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.
!
CAUTION
11.
12.
If married filing jointly and line 10 is less than $11,000 ($12,000 if
one spouse is age 50 or older at the end of 2013; $13,000 if both
spouses are age 50 or older at the end of 2013), stop here and use
the worksheet in Pub. 590 to figure your IRA deduction.
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 33
Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
You paid interest in 2013 on a
qualified student loan (defined later).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying
widow(er); $155,000 if married filing
jointly. Use lines 2 through 4 of the
worksheet below to figure your modified AGI.
You, or your spouse if filing jointly, are not claimed as a dependent on
someone else's (such as your parent's)
2013 tax return.
Use the worksheet in these instructions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555, 2555-EZ, or 4563,
or you exclude income from sources
within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education expenses for any of the following individuals who was an eligible student.
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income that
was equal to or more than the exemption
amount for that year ($3,900 for 2013),
or
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan is not a qualified
student loan if (a) any of the proceeds
were used for other purposes, or (b) the
loan was from either a related person or
a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.
Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub.
970 to figure your deduction.
1.
Enter the total interest you paid in 2013 on qualified student loans (see the instructions for line 33). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2.
Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Enter the amount shown below for your filing status.
Single, head of household, or qualifying
widow(er)—$60,000
Married filing jointly—$125,000
6.
.............
5.
Is the amount on line 4 more than the amount on line 5?
No.
Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three
places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8.
Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9.
Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Need more information or forms? Visit IRS.gov.
-36-
.
2013 Form 1040—Lines 34 Through 40
Line 34
Tuition and Fees
If you paid qualified tuition and fees for
yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
You may be able to take a
credit for your educational expenses instead of a deduction.
See the instructions for lines 49 and 66
for details.
TIP
Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 9% of
your qualified production activities income from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services performed in the United States for
construction of real property in the United States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property, computer software, and sound recordings
that you manufactured, produced, grew,
or extracted in whole or in significant
part in the United States,
b. Any qualified film you produced,
or
c. Electricity, natural gas, or potable
water you produced in the United States.
In certain cases, the references above
to the United States include Puerto Rico.
Your deduction may be reduced if
you had oil-related qualified production
activities income.
The deduction does not apply to income derived from:
The sale of food and beverages you
prepared at a retail establishment;
Property you leased, licensed, or
rented for use by any related person;
The transmission or distribution of
electricity, natural gas, or potable water;
or
The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Line 36
Include in the total on line 36 any of the
following write-in adjustments. To find
out if you can take the deduction, see the
form or publication indicated. On the
dotted line next to line 36, enter the
amount of your deduction and identify it
as indicated.
Archer MSA deduction (see Form
8853). Identify as “MSA.”
Jury duty pay if you gave the pay
to your employer because your employer paid your salary while you served on
the jury. Identify as “Jury Pay.”
Deductible expenses related to income reported on line 21 from the rental
of personal property engaged in for profit. Identify as “PPR.”
Reforestation amortization and expenses (see Pub. 535). Identify as
“RFST.”
Repayment of supplemental unemployment benefits under the Trade Act
of 1974 (see Pub. 525). Identify as
“Sub-Pay TRA.”
Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
Contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Identify as “403(b).”
Attorney fees and court costs for
actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions
(see Pub. 525). Identify as “UDC.”
Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify
as “WBF.”
Line 37
If line 37 is less than zero, you may have
a net operating loss that you can carry to
another tax year. See the Instructions for
Form 1045 for details.
Tax and Credits
Line 39a
If you were born before January 2, 1949,
or were blind at the end of 2013, check
the appropriate box(es) on line 39a. If
you were married and checked the box
on Form 1040, line 6b, and your spouse
was born before January 2, 1949, or was
blind at the end of 2013, also check the
appropriate box(es) for your spouse. Be
sure to enter the total number of boxes
checked. Do not check any box(es) for
your spouse if your filing status is head
of household.
Blindness
If you were not totally blind as of December 31, 2013, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
You cannot see better than 20/200
in your better eye with glasses or contact
lenses, or
Your field of vision is 20 degrees
or less.
If your eye condition is not likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
Line 39b
If your filing status is married filing separately (box 3 is checked), and your
spouse itemizes deductions on his or her
return, check the box on line 39b. Also
check that box if you were a dual-status
alien. But if you were a dual-status alien
and you file a joint return with your
spouse who was a U.S. citizen or resident alien at the end of 2013 and you
and your spouse agree to be taxed on
your combined worldwide income, do
not check the box.
Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 40 and 42
itemized deductions or standard deduction.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed
under “All others” to the left of line 40.
Exception 1 – dependent. If you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2013 return, use the Standard Deduction Worksheet for Dependents to
figure your standard deduction.
Exception 2 – box on line 39a checked.
If you checked any box on line 39a, figure your standard deduction using the
Standard Deduction Chart for People
Who Were Born Before January 2,
1949, or Were Blind.
Exception 3 – box on line 39b
checked. If you checked the box on
line 39b, your standard deduction is
Need more information or forms? Visit IRS.gov.
-38-
zero, even if you were born before January 2, 1949, or were blind.
Line 42
Exemptions
If the amount on line 38 is over
$150,000, use the Deduction for Exemptions Worksheet to figure your deduction for exemptions.
2013 Form 1040—Line 40
Standard Deduction Worksheet for Dependents—Line 40
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Is your earned income* more than $650?
Yes. Add $350 to your earned income. Enter the total
2.
No. Enter $1,000
Enter the amount shown below for your filing status.
. . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Single or married filing separately—$6,100
...........................
Married filing jointly or qualifying widow(er)—$12,200
Head of household—$8,950
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1949, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1949, or blind, multiply the number on Form 1040, line 39a, by $1,200
($1,500 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3a.
3b.
3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1949, or Were Blind
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the box on
Form 1040, line 39a . . . . . . . . . . . . . . . .
IF your filing
status is . . .
▶
!
CAUTION
AND the number in
the box above is . . .
Do not use the number of exemptions
from line 6d.
THEN your standard
deduction is . . .
Single
1
2
$7,600
9,100
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
$13,400
14,600
15,800
17,000
Married filing separately
1
2
3
4
$7,300
8,500
9,700
10,900
Head of household
1
2
$10,450
11,950
-39-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 42 and 44
Deduction for Exemptions Worksheet—Line 42
1.
Keep for Your Records
Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?
No.
STOP
Multiply $3,900 by the total number of exemptions claimed on Form 1040, line 6d, and enter the
result on line 42.
2.
Yes. Continue.
Multiply $3,900 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . 2.
3.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . 3.
4.
Enter the amount shown below for your filing status.
Single —$250,000
Married filing jointly or qualifying
widow(er)—$300,000
Married filing separately—$150,000
Head of household—$275,000
Subtract line 4 from line 3. If the result is more than $122,500
5.
. . . . 4.
STOP
6.
7.
8.
9.
($61,250 if married filing separately) ,
Enter -0- on
line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Divide line 5 by $2,500 ($1,250 if married filing separately). If the
result is not a whole number, increase it to the next higher whole
number (for example, increase .00004 to 1) . . . . . . . . . . . . . . . . . . . . . 6.
Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form
1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
Tax on your taxable income. Figure the tax using one of the methods described here.
Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
Tax due to making a section 962
election (the election made by a domestic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
box c and enter the amount and “962” in
the space next to that box. Attach a
statement showing how you figured the
tax.
Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2013 for the student. See Form
8863 for more details. Check box c and
enter the amount and “ECR” in the
space next to that box.
Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box c and enter the amount of the tax
and “1291” in the space next to that box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 30 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you did not
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Need more information or forms? Visit IRS.gov.
-40-
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, do not use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax for any child
who had more than $2,000 of unearned
income, such as taxable interest, ordinary dividends, or capital gains (including
capital gain distributions), and who either:
1. Was under age 18 at the end of
2013,
2013 Form 1040—Line 44
2. Was age 18 at the end of 2013
and did not have earned income that was
more than half of the child's support, or
3. Was a full-time student over age
18 and under age 24 at the end of 2013
and did not have earned income that was
more than half of the child's support.
19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 44.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
But if the child files a joint return for
2013 or if neither of the child's parents
was alive at the end of 2013, do not use
Form 8615 to figure the child's tax.
A child born on January 1, 1996, is
considered to be age 18 at the end of
2013; a child born on January 1, 1995, is
considered to be age 19 at the end of
2013; a child born on January 1, 1990, is
considered to be age 24 at the end of
2013.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you do
not have to use the Schedule D Tax
Worksheet and if any of the following
applies.
You reported qualified dividends
on Form 1040, line 9b.
You do not have to file Schedule D
and you reported capital gain distributions on Form 1040, line 13.
-41-
You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Work
sheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Worksheet.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 44
Foreign Earned Income Tax Worksheet—Line 44
!
CAUTION
Keep for Your Records
If Form 1040, line 43, is zero, do not complete this worksheet.
1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified
Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for line 44 to see which tax computation method applies.
(Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line) . . . . . . . .
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 2 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
4.
5.
6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If
the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
Need more information or forms? Visit IRS.gov.
-42-
2013 Form 1040—Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through line 43.
If you do not have to file Schedule D and you received capital gain distributions, be sure you checked
the box on line 13 of Form 1040.
Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 9b* . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -03.
No. Enter the amount from Form 1040, line 13
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
If filing Form 4952 (used to figure investment
interest expense deduction), enter any amount from
line 4g of that form. Otherwise, enter -0- . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 6.
Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7.
Enter:
$36,250 if single or married filing separately,
$72,500 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . . 8.
$48,600 if head of household.
Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.
Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . .11.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.
Enter:
$400,000 if single,
$225,000 if married filing separately,
. . . . . . . . . . . . . 15.
$450,000 if married filing jointly or qualifying widow(er),
$425,000 if head of household.
Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16.
Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17.
Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .18.
Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19.
Multiply line 19 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21.
Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22.
Multiply line 22 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
Tax on all taxable income. Enter the smaller of line 25 or line 26. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . . 27.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
-43-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 45 Through 50
Line 45
Alternative Minimum Tax
Use Form 6251 to figure the amount, if
any, of your alternative minimum tax
(AMT). Also see the Instructions for
Form 6251 to see if you must file the
form.
An electronic “AMT Assistant”
TIP is available on IRS.gov to help
you see if you should fill out
Form 6251. Enter “AMT Assistant” in
the search box.
Line 47
Foreign Tax Credit
If you paid income tax to a foreign
country, you may be able to take this
credit. Generally, you must complete
and attach Form 1116 to do so.
Exception. You do not have to complete Form 1116 to take this credit if all
of the following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
was not more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to someone else.
4. You are not filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recognized by the United States and do not
support terrorism.
For more details on these requirements, see the Instructions for Form
1116.
Do you meet all five requirements
above?
Yes. Enter on line 47 the smaller of
(a) your total foreign taxes, or (b) the
amount on Form 1040, line 44.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.
your filing status is married filing jointly.
Line 48
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if
you paid someone to care for:
Your qualifying child under age 13
whom you claim as your dependent,
Your disabled spouse or any other
disabled person who could not care for
himself or herself, or
Your child whom you could not
claim as a dependent because of the
rules for Children of divorced or separated parents in the instructions for
line 6c.
For details, use TeleTax topic 602 or
see Form 2441.
Line 49
Education Credits
If you (or your dependent) paid qualified
expenses in 2013 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.
You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2013
tax return.
Your filing status is married filing
separately.
The amount on Form 1040, line 38,
is $90,000 or more ($180,000 or more if
married filing jointly).
You are taking a deduction for tuition and fees on Form 1040, line 34, for
the same student.
You, or your spouse, were a nonresident alien for any part of 2013 unless
Need more information or forms? Visit IRS.gov.
-44-
Line 50
Retirement Savings
Contributions Credit
(Saver's Credit)
However, you cannot take the credit
if either of the following applies.
1. The amount on Form 1040,
line 38, is more than $29,500 ($44,250 if
head of household; $59,000 if married
filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 1996,
(b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2013 you:
Were enrolled as a full-time student at a school, or
Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use TeleTax topic
610 or see Form 8880.
2013 Form 1040—Line 51
2013 Child Tax Credit Worksheet—Line 51
CAUTION
Part 1
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2013, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c. Make sure you checked
the box on Form 1040, line 6c, column (4), for each qualifying child.
2. If you do not have a qualifying child, you cannot claim the child tax credit.
3. If your qualifying child has an ITIN instead of an SSN, file Schedule 8812.
4. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer
credit, or residential energy efficient property credit,
b. You are excluding income from Puerto Rico, or
c. You are filing Form 2555, 2555-EZ, or 4563.
1.
Number of qualifying children:
Enter the result.
2.
Enter the amount from Form 1040, line 38.
3.
Enter the amount shown below for your filing status.
4.
$1,000.
●
Married filing jointly — $110,000
●
Single, head of household, or
qualifying widow(er) — $75,000
●
Married filing separately — $55,000
1
2
3
Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
4
5.
Multiply the amount on line 4 by 5% (.05). Enter the result.
6.
Is the amount on line 1 more than the amount on line 5?
5
No. STOP
You cannot take the child tax credit on Form 1040,
line 51. You also cannot take the additional child
tax credit on Form 1040, line 65. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.
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6
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Line 51
2013 Child Tax Credit Worksheet—Continued
Before you begin Part 2:
Part 2
Keep for Your Records
Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8910;
Form 8936; or Schedule R.
7.
Enter the amount from Form 1040, line 46.
8.
Add any amounts from:
7
Form 1040, line 47
Form 1040, line 48 +
Form 1040, line 49 +
Form 1040, line 50 +
Form 5695, line 30 +
Form 8910, line 15 +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.
9.
8
Are the amounts on lines 7 and 8 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
9
No. Subtract line 8 from line 7.
10.
Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax
additional child tax credit. See the
credit.
TIP below.
No. Enter the amount from line 6.
10
Enter this amount on
Form 1040, line 51.
1040
TIP
You may be able to take the additional child tax credit
on Form 1040, line 65, if you answered “Yes” on line 9 or
line 10 above.
●
First, complete your Form 1040 through lines 64a and 64b.
●
Then, use Schedule 8812 to figure any additional child tax
credit.
Need more information or forms? Visit IRS.gov.
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2013 Form 1040—Lines 52 Through 57
Line 52
Residential Energy Credits
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2013.
Qualified solar electric property for
use in your home located in the United
States.
Qualified solar water heating property for use in your home located in the
United States.
Qualified fuel cell property installed on or in connection with your main
home located in the United States.
Qualified small wind energy property for use in connection with your
home located in the United States.
Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property credit.
You may be able to take this credit by
completing and attaching Form 5695 for
any of the following improvements to
your main home located in the United
States in 2013 if they are new and meet
certain requirements for energy efficiency.
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
Exterior windows (including skylights).
Exterior doors.
A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
Certain electric heat pump water
heaters, electric heat pumps, central air
conditioners, and natural gas, propane,
or oil water heaters.
A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.
An advanced main air circulating
fan used in a natural gas, propane, or oil
furnace.
Condos and coops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.
carried forward from a prior year. See
Form 8834.
Alternative motor vehicle credit.
See Form 8910 if you placed a new fuel
cell motor vehicle in service during
2013.
Alternative fuel vehicle refueling
property credit. See Form 8911.
Credit to holders of tax credit
bonds. See Form 8912.
Line 53
Line 57
Other Credits
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of the following credits
on line 53 and check the appropriate
box(es). Check all boxes that apply. If
box c is checked, also enter the applicable form number. To find out if you can
take the credit, see the form or publication indicated.
General business credit. This credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corporation, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
Mortgage interest credit. If a state
or local government gave you a mortgage credit certificate, see Form 8396.
Credit for the elderly or the disabled. See Schedule R.
Adoption credit. You may be able
to take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2013. See the Instructions for
Form 8839.
District of Columbia first-time
homebuyer credit. You cannot claim this
credit for a home you bought after 2011.
You can claim it only if you have a
credit carryforward from 2012. See
Form 8859.
Qualified plug-in electric drive motor vehicle credit. See Form 8936.
Qualified electric vehicle credit.
You cannot claim this credit for a vehicle placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
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Other Taxes
Enter the total of any taxes from Form
4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20
or more in any month and you did not
report the full amount to your employer,
you must pay the social security and
Medicare or railroad retirement (RRTA)
tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You
do not pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social seCAUTION
curity and Medicare or RRTA
tax due on tips you received but did not
report to your employer.
!
Form 8919. If you are an employee
who received wages from an employer
who did not withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 57 the
amount from line 13 of Form 8919. Include the amount from line 6 of Form
8919 on Form 1040, line 7.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 58 Through 60
Line 58
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified
rollover contribution.
2. Excess contributions were made
to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or
health savings accounts (HSAs).
3. You received taxable distributions from Coverdell ESAs or qualified
tuition programs.
4. You were born before July 1,
1942, and did not take the minimum required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of Form 1099-R, you do not have
to file Form 5329. Instead, multiply the
taxable amount of the distribution by
10% (.10) and enter the result on line 58.
The taxable amount of the distribution is
the part of the distribution you reported
on Form 1040, line 15b or line 16b, or
on Form 4972. Also, enter “No” under
the heading Other Taxes to the left of
line 58 to indicate that you do not have
to file Form 5329. But you must file
Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form
1099-R or you qualify for an exception,
such as the exceptions for qualified
medical expenses, qualified higher education expenses, qualified first-time
homebuyer distributions, or a qualified
reservist distribution.
Line 59a
Household Employment
Taxes
Enter the household employment taxes
you owe for having a household em-
ployee. If any of the following apply,
see Schedule H and its instructions to
find out if you owe these taxes.
1. You paid any one household employee (defined below) cash wages of
$1,800 or more in 2013. Cash wages include wages paid by check, money order, etc. But do not count amounts paid
to an employee who was under age 18 at
any time in 2013 and was a student.
2. You withheld federal income tax
during 2013 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2012 or 2013 to household employees.
Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.
Line 59b
First-time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you:
Disposed of the home within 36
months after buying it,
Stopped using the home as your
main home within 36 months after buying it, or
Bought the home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2013, you can enter your 2013
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule. Also see the Form 5405 instructions if the home you bought was
destroyed, condemned, or sold under
threat of condemnation and you did not
buy a new home within 2 years.
Line 60
Other Taxes
Use line 60 to report any taxes not reported elsewhere on your return or other
Need more information or forms? Visit IRS.gov.
-48-
schedules. To find out if you owe the
tax, see the form or publication indicated. Enter on line 60 the total of all of
the following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2013 wages and self-employment
income was more than:
$125,000 if married filing separately,
$250,000 if married filing jointly,
or
$200,000 if single, head of household, or qualifying widow(er).
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you do not owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959 and Form
1040.
Check box a if you owe the tax.
Net Investment Income Tax. See
Form 8960 and its instructions if the
amount on Form 1040, line 38, is more
than:
$125,000 if married filing separately,
$250,000 if married filing jointly
or qualifying widow(er), or
$200,000 if single or head of
household.
If you file Form 2555 or 2555-EZ, see
Form 8960 and its instructions if the
amount on Form 1040, line 38, is more
than:
$27,400 if married filing separately,
$152,400 if married filing jointly
or qualifying widow(er), or
$102,400 if single or head of
household.
Check box b if you owe the tax.
Other taxes. For the following taxes,
check box c and, in the space next to
that box, enter the amount of the tax and
the code that identifies it. If you need
2013 Form 1040—Lines 60 and 62
more room, attach a statement listing the
amount of each tax and the code.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA because you did not remain an eligible individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. Recapture of the following credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
child care facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2013
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
7. Recapture of COBRA premium
assistance. If you received premium assistance under COBRA continuation
coverage that covered you, your spouse,
or any of your dependents, and your
modified adjusted gross income is more
than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as
“COBRA.”
8. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
9. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N. Identify as “UT.”
10. Golden parachute payments. If
you received an excess parachute payment (EPP), you must pay a 20% tax on
it. This tax should be shown in box 12 of
Form W-2 with code K. If you received
a Form 1099-MISC, the tax is 20% of
the EPP shown in box 13. Identify as
“EPP.”
11. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
12. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as
“ISC.”
13. Interest on the tax due on installment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
14. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
15. Additional tax on recapture of a
charitable contribution deduction relating to a fractional interest in tangible
personal property. See Pub. 526. Identify as “FITPP.”
16. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “8697” or “8866.”
17. Any negative amount on Form
8885, line 5, because of advance payments of the health coverage tax credit
you received for months you were not
eligible. Enter this additional tax as a
positive amount. Identify as “HCTC.”
18. Additional tax on income you received from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This income should be shown in box 12 of
Form W-2 with code Z, or in box 15b of
Form 1099-MISC. The tax is 20% of the
amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii).
-49-
See section 409A(a)(1)(B) for details.
Identify as “NQDC.”
19. Additional tax on compensation
you received from a nonqualified deferred compensation plan described in section 457A if the compensation would
have been includible in your income in
an earlier year except that the amount
was not determinable until 2013. The
tax is 20% of the amount required to be
included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for details. Identify as “457A.”
20. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040NR). Identify as
“1040NR.”
21. Any interest amount from Form
8621, line 16f, relating to distributions
from, and dispositions of, stock of a section 1291 fund. Identify as “1291.”
Payments
Line 62
Federal Income Tax
Withheld
Add the amounts shown as federal income tax withheld on your Forms W-2,
W-2G, and 1099-R. Enter the total on
line 62. The amount withheld should be
shown in box 2 of Form W-2 and in
box 4 of Form W-2G or 1099-R. Attach
Forms W-2G and 1099-R to the front of
your return if federal income tax was
withheld.
If you received a 2013 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, or other income
you received, include the amount withheld in the total on line 62. This should
be shown in box 4 of Form 1099 or
box 6 of Form SSA-1099.
If you had Additional Medicare Tax
withheld by your employer(s) in 2013,
include the amount shown on Form
8959, line 24, in the total on line 62. Attach Form 8959.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 62 and 63
Also include on line 62 any federal
income tax withheld that is shown on a
Schedule K-1.
Line 63
2013 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2013. Include
any overpayment that you applied to
your 2013 estimated tax from:
Your 2012 return, or
An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you cannot
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2013. For an example of how to do
this, see Pub. 505. You may want to attach an explanation of how you and your
spouse divided the payments. Be sure to
show both social security numbers
(SSNs) in the space provided on the separate returns. If you or your spouse paid
separate estimated tax but you are now
filing a joint return, add the amounts you
each paid. Follow these instructions
even if your spouse died in 2013 or in
2014 before filing a 2013 return.
Divorced taxpayers. If you got divorced in 2013 and you made joint estimated tax payments with your former
Need more information or forms? Visit IRS.gov.
-50-
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040. If you were divorced and remarried in 2013, enter your present
spouse's SSN in the space provided on
the front of Form 1040. Also, under the
heading Payments to the left of line 63,
enter your former spouse's SSN, followed by “DIV.”
Name change. If you changed your
name because of marriage, divorce, etc.,
and you made estimated tax payments
using your former name, attach a statement to the front of Form 1040. On the
statement, explain all the payments you
and your spouse made in 2013 and the
name(s) and SSN(s) under which you
made them.
2013 Form 1040—Lines 64a and 64b
Lines 64a and 64b—
Earned Income Credit (EIC)
3. Is your filing status married filing separately?
No. Continue
Yes. STOP
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax or did not
have any tax withheld.
To Take the EIC:
Follow the steps below.
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
If you have a qualifying child, complete and attach Schedule EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you are not eligible
and it is determined that your error is due to reckless
CAUTION
or intentional disregard of the EIC rules, you will not
be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will
not be allowed to take the credit for 10 years. See Form 8862,
who must file, later. You may also have to pay penalties.
You cannot take the
credit.
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
No. Continue
Yes. STOP
5. Were you or your spouse a nonresident alien for any part of
2013?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.
Step 2
䊲
You cannot take the
credit.
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (explained later under Definitions and
Special Rules)?
Yes. Continue
No. STOP
䊲
You cannot take the
credit.
Enter “No” on the dotted
line next to line 64a.
Investment Income
1. Add the amounts from
Form 1040:
Line 8a
All Filers
1. If, in 2013:
3 or more children lived with you, is the amount on Form
1040, line 38, less than $46,227 ($51,567 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040,
line 38, less than $43,038 ($48,378 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040,
line 38, less than $37,870 ($43,210 if married filing
jointly)?
No children lived with you, is the amount on Form 1040,
line 38, less than $14,340 ($19,680 if married filing
jointly)?
Yes. Continue
No. STOP
䊲
You cannot take the
credit.
!
Step 1
䊲
Line 8b
+
Line 9a
+
Line 13*
+
Investment Income
=
*If line 13 is a loss, enter -0-.
2. Is your investment income more than $3,300?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You cannot take the
Definitions and Special
credit.
Rules.
4. Do any of the following apply for 2013?
You are filing Schedule E.
You are reporting income from the rental of personal
property not used in a trade or business.
You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child's interest
and dividends).
Yes. You must use
No. Go to Step 3.
Worksheet 1 in Pub.
596 to see if you can
take the credit.
-51-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 64a and 64b
Step 3
Qualifying Child
3. Could you be a qualifying child of another person for 2013?
(Check “No” if the other person is not required to file, and
is not filing, a 2013 tax return or is filing a 2013 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes. STOP
Step 5.
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
grandchild, niece, or nephew)
AND
Step 4
was ...
Under age 19 at the end of 2013 and younger than you
(or your spouse, if filing jointly)
Filers Without a Qualifying
Child
1. Is the amount on Form 1040, line 38, less than $14,340
($19,680 if married filing jointly)?
Yes. Continue
No. STOP
or
Under age 24 at the end of 2013, a student (defined later), and younger than
you (or your spouse, if filing jointly)
䊲
or
Any age and permanently and totally disabled (defined later)
You cannot take the
credit.
AND
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2013? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1948, and before January 2, 1989.) If your
spouse died in 2013, see Pub. 596 before you answer.
Yes. Continue
No. STOP
Who is not filing a joint return for 2013
or is filing a joint return for 2013 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 596 for examples)
䊲
AND
Who lived with you in the United States for more than half of 2013.
If the child did not live with you for the required time, see Exception to time
lived with you, later.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2013?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
!
䊲
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing a joint return) for 2013, see
Qualifying child of more than one person, later. If the child was married, see
Married child, later.
CAUTION
1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
No. Skip questions 2 and
have a valid social
3; go to Step 4.
security number (SSN)
as defined later, unless
the child was born and
died in 2013. If at least
one qualifying child has
a valid SSN (or was
born or died in 2013),
go to question 2.
Otherwise, you cannot
take the credit.
You cannot take the
credit. Enter “No” on the
dotted line next to
line 64a.
4. Are you filing a joint return for 2013?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.
5. Could you be a qualifying child of another person for 2013?
(Check “No” if the other person is not required to file, and
is not filing, a 2013 tax return or is filing a 2013 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
2. Are you filing a joint return for 2013?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.
Need more information or forms? Visit IRS.gov.
You cannot take the
credit.
-52-
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
䊲
2013 Form 1040—Lines 64a and 64b
6. Can you be claimed as a dependent on someone else's 2013
tax return?
No. Go to Step 5.
Yes. STOP
You cannot take the
credit.
Step 5
Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Continue
䊲
Church employees,
whichever applies.
2. Figure earned income:
3. Were you self-employed at any time in 2013, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C or C-EZ as a statutory employee?
Yes. Skip question 4
No. Continue
䊲
and Step 6; go to
Worksheet B.
4. If you have:
3 or more qualifying children, is your earned income less
than $46,227 ($51,567 if married filing jointly)?
2 qualifying children, is your earned income less than
$43,038 ($48,378 if married filing jointly)?
1 qualifying child, is your earned income less than
$37,870 ($43,210 if married filing jointly)?
No qualifying children, is your earned income less than
$14,340 ($19,680 if married filing jointly)?
Yes. Go to Step 6.
No. STOP
Form 1040, line 7
•
•
•
Subtract, if included on line 7, any:
Taxable scholarship or fellowship grant
not reported on a Form W-2.
Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted on
the dotted line next to Form 1040,
line 7).
Amount received as a pension or annuity
from a nonqualified deferred
compensation plan or a nongovernmental
section 457 plan (enter “DFC” and the
amount subtracted on the dotted line next
to Form 1040, line 7). This amount may
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or annuity.
Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040,
line 64b. See Combat pay, nontaxable
later.
!
Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
CAUTION
Earned Income =
You cannot take the
credit.
Step 6
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
No. Go to Worksheet A.
figured by the IRS, later.
–
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
+
Church employees. Determine how much of the amount on
Form 1040, line 7, was also reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form
1040, line 7, and enter the result in the first space of Step 5,
line 2 (instead of entering the actual amount from Form 1040,
line 7). Be sure to answer “Yes” to question 3 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an
amount that was also reported on Form 1040, line 7:
1. Enter “Clergy” on the dotted line next to Form 1040,
line 64a.
2. Determine how much of the amount on Form 1040,
line 7, was also reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2 (instead
of entering the actual amount from Form 1040, line 7).
4. Be sure to answer “Yes” to question 3 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
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Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 64a and 64b
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
can also make it but does not have to.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to Form 1040,
line 64a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 64b. See Combat
pay, nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see
Kidnapped child in the instructions for line 6c and Members of
the military, later. A child is considered to have lived with you
for more than half of 2013 if the child was born or died in 2013
and your home was this child's home for more than half the time
he or she was alive in 2013.
Form 4797 filers. If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
cannot take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But do not file Form
8862 if either of the following applies.
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Schedule EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit for the:
2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2013 is
a qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for
Children of divorced or separated parents in the instructions for
line 6c.
Need more information or forms? Visit IRS.gov.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you do not serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you cannot take the EIC. Enter
“No” on the dotted line next to line 64a.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2013, the person could not
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents in the instructions for
line 6c applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part
III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits just listed
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following rules apply.
If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2013. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2013.
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2013.
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2013, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does
-54-
2013 Form 1040—Lines 64a and 64b
not meet the conditions to be a qualifying child of any other
person, including her other parent. Under the rules above, you
can claim your daughter as a qualifying child for all of the six
tax benefits listed here for which you otherwise qualify. Your
mother cannot claim any of the six tax benefits listed here unless she has a different qualifying child. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of
your mother.
For more details and examples, see Pub. 596.
If you will not be taking the EIC with a qualifying child, enter “No” on the dotted line next to line 64a. Otherwise, go to
Step 3, question 1.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you will not
have an SSN by the date your return is due, see What if You
Cannot File on Time?
Student. A student is a child who during any part of 5 calendar
months of 2013 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC cannot be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund cannot be counted as a
resource for at least 12 months after you receive it. Check with
your local benefit coordinator to find out if your refund will affect your benefits.
-55-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 64a and 64b
Worksheet
A—2013 EIC—Lines 64a and 64b
Before you begin:
Part 1
All Filers Using
Worksheet A
Keep for Your Records
Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3. Otherwise, use Worksheet B.
1.
Enter your earned income from Step 5.
2.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.
1
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
3.
Enter the amount from Form 1040, line 38.
4.
Are the amounts on lines 3 and 1 the same?
3
Yes. Skip line 5; enter the amount from line 2 on line 6.
No.
5.
Part 2
Your Earned
Income Credit
If you have:
No qualifying children, is the amount on line 3 less than $8,000
($13,350 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$17,550 ($22,900 if married filing jointly)?
●
Filers Who
Answered
“No” on
Line 4
Part 3
Go to line 5.
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
5
This is your earned income credit.
6
Enter this amount on
Form 1040, line 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
CAUTION
1040
1040
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
credit for 2013.
Need more information or forms? Visit IRS.gov.
-56-
2013 Form 1040—Lines 64a and 64b
Worksheet
B—2013 EIC—Lines 64a and 64b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 3.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.
Part 1
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2
Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.
1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
1a
b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
+ 1b
c. Combine lines 1a and 1b.
= 1c
d. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
–
e. Subtract line 1d from 1c.
= 1e
2.
1d
Do not include on these lines any statutory employee income, any net profit from services performed as a
notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
a. Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.
2a
+ 2b
= 2c
c. Combine lines 2a and 2b.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
Part 3
Statutory Employees
Filing Schedule
C or C-EZ
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
did not, we may
reduce your credit by
the amount of
self-employment tax
not paid.
3.
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee.
4a
4a. Enter your earned income from Step 5.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.
STOP
3
4b
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
If you have:
● 3 or more qualifying children, is line 4b less than $46,227 ($51,567 if married filing jointly)?
● 2 qualifying children, is line 4b less than $43,038 ($48,378 if married filing jointly)?
● 1 qualifying child, is line 4b less than $37,870 ($43,210 if married filing jointly)?
● No qualifying children, is line 4b less than $14,340 ($19,680 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No.
STOP
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
-57-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 64a and 64b
Worksheet
B —2013 EIC—Lines 64a and 64b—Continued
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b.
6
7.
Look up the amount on line 6 above in the EIC Table to find
the credit. Be sure you use the correct column for your filing status
and the number of children you have. Enter the credit here.
7
If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
8.
Enter the amount from Form 1040, line 38.
9.
Are the amounts on lines 8 and 6 the same?
8
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.
Part 6
10.
Filers Who
Answered
“No” on
Line 9
If you have:
● No qualifying children, is the amount on line 8 less than $8,000
($13,350 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $17,550
($22,900 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
Part 7
Your Earned
Income Credit
11.
10
This is your earned income credit.
11
Enter this amount on
Form 1040, line 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
1040
EIC
CAUTION
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2013.
Need more information or forms? Visit IRS.gov.
-58-
1040
2013 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up from
your EIC Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
And your filing status is—
If the amount you are
looking up from the
worksheet is—
Example. If your filing status
is single, you have one
qualifying child, and the
amount you are looking up
from your EIC Worksheet is
$2,455, you would enter
$842.
0
At least
2,400
2,450
But less
than
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
0
2
3
186
189
825
842
970
990
1,091
1,114
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
1
Your credit is—
2,450
2,500
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and
the number of children you have is—
1
2
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
3
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$11
34
56
79
101
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$11
34
56
79
101
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
1,136
1,159
1,181
1,204
1,226
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
1,136
1,159
1,181
1,204
1,226
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
124
146
169
191
214
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
124
146
169
191
214
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
944
216
961
220
978
224
995
228 1,012
1,110
1,130
1,150
1,170
1,190
1,249
1,271
1,294
1,316
1,339
212
944
216
961
220
978
224
995
228 1,012
1,110
1,130
1,150
1,170
1,190
1,249
1,271
1,294
1,316
1,339
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
236
259
281
304
326
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
236
259
281
304
326
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
1,361
1,384
1,406
1,429
1,451
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
1,361
1,384
1,406
1,429
1,451
750
800
850
900
950
800
850
900
950
1,000
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
349
371
394
416
439
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
349
371
394
416
439
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,474
1,496
1,519
1,541
1,564
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,474
1,496
1,519
1,541
1,564
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
461
484
506
529
551
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
461
484
506
529
551
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,586
1,609
1,631
1,654
1,676
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,586
1,609
1,631
1,654
1,676
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
574
596
619
641
664
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
574
596
619
641
664
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,699
1,721
1,744
1,766
1,789
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,699
1,721
1,744
1,766
1,789
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
686
709
731
754
776
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
686
709
731
754
776
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,811
1,834
1,856
1,879
1,901
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,811
1,834
1,856
1,879
1,901
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
799
821
844
866
889
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
799
821
844
866
889
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
1,924
1,946
1,969
1,991
2,014
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
1,924
1,946
1,969
1,991
2,014
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
689
706
723
740
757
810
911
830
934
850
956
870
979
890 1,001
155
159
163
166
170
689
706
723
740
757
810
911
830
934
850
956
870
979
890 1,001
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,036
2,059
2,081
2,104
2,126
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,036
2,059
2,081
2,104
2,126
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
2,149
2,171
2,194
2,216
2,239
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
2,149
2,171
2,194
2,216
2,239
1,024
1,046
1,069
1,091
1,114
Your credit is–
Your credit is–
.
.
.
.
Your credit is–
.
.
.
Your credit is–
.
.
At least
.
But less
than
1,024
1,046
1,069
1,091
1,114
(Continued)
-59-
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
483
479
475
472
468
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
487
487
487
487
487
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
464
460
456
452
449
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
487
487
487
487
487
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
445
441
437
433
430
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
487
487
487
487
487
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
426
422
418
414
410
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
487
487
487
487
487
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
461
465
469
472
476
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
461
465
469
472
476
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
407
403
399
395
391
3,069
3,086
3,103
3,120
3,137
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
487
487
487
487
487
3,069
3,086
3,103
3,120
3,137
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
480
484
487
487
487
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
480
484
487
487
487
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
387
384
380
376
372
3,154
3,171
3,188
3,205
3,222
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
487
487
487
487
487
3,154
3,171
3,188
3,205
3,222
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
487
487
487
487
487
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
487
487
487
487
487
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
368
365
361
357
353
3,239
3,250
3,250
3,250
3,250
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
487
487
487
487
487
3,239
3,250
3,250
3,250
3,250
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
487
487
487
487
487
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
487
487
487
487
487
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
349
345
342
338
334
3,250
3,250
3,250
3,250
3,250
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
487
487
487
487
487
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
487
487
487
487
487
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
330
326
322
319
315
3,250
3,250
3,250
3,250
3,250
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
487
487
487
487
487
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
487
487
487
487
487
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
311
307
303
299
296
3,250
3,250
3,250
3,250
3,250
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
487
487
487
487
487
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
487
487
487
487
487
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
292
288
284
280
277
3,250
3,250
3,250
3,250
3,250
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
487
487
487
487
487
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
487
487
487
487
487
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
273
269
265
261
257
3,250
3,250
3,250
3,250
3,250
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
Your credit is–
Your credit is–
Your credit is–
Your credit is–
(Continued)
Need more information or forms? Visit IRS.gov.
-60-
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
254
250
246
242
238
3,250
3,250
3,250
3,250
3,250
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
24
20
16
13
9
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
433
429
425
421
417
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
234
231
227
223
219
3,250
3,250
3,250
3,250
3,250
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
5
*
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
413
410
406
402
398
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
215
212
208
204
200
3,250
3,250
3,250
3,250
3,250
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
394
391
387
383
379
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
196
192
189
185
181
3,250
3,250
3,250
3,250
3,250
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
375
371
368
364
360
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
177
173
169
166
162
3,250
3,250
3,250
3,250
3,250
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
356
352
348
345
341
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
158
154
150
146
143
3,250
3,250
3,250
3,250
3,250
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
337
333
329
326
322
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
139
135
131
127
124
3,250
3,250
3,250
3,250
3,250
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
318
314
310
306
303
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
120
116
112
108
104
3,250
3,250
3,250
3,250
3,250
5,110
5,130
5,150
5,170
5,190
5,749
5,771
5,794
5,816
5,839
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
5,110
5,130
5,150
5,170
5,190
5,749
5,771
5,794
5,816
5,839
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
299
295
291
287
283
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
101
97
93
89
85
3,250
3,250
3,250
3,250
3,250
5,210
5,230
5,250
5,270
5,290
5,861
5,884
5,906
5,929
5,951
487
487
487
487
487
3,250
3,250
3,250
3,250
3,250
5,210
5,230
5,250
5,270
5,290
5,861
5,884
5,906
5,929
5,951
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
280
276
272
268
264
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
81
78
74
70
66
3,250
3,250
3,250
3,250
3,250
5,310
5,330
5,350
5,372
5,372
5,974
5,996
6,019
6,044
6,044
487
487
482
479
475
3,250
3,250
3,250
3,250
3,250
5,310
5,330
5,350
5,372
5,372
5,974
5,996
6,019
6,044
6,044
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
260
257
253
249
245
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
62
59
55
51
47
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
471
467
463
459
456
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
241
238
234
230
226
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
43
39
36
32
28
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
452
448
444
440
436
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
222
218
215
211
207
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
Your credit is–
Your credit is–
Your credit is–
Your credit is–
(Continued)
* If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2.
If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit.
-61-
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
203
199
195
192
188
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
0
0
0
0
0
2,852
2,844
2,836
2,828
2,820
4,847
4,836
4,825
4,815
4,804
5,518
5,508
5,497
5,486
5,476
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
184
180
176
173
169
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
0
0
0
0
0
2,812
2,804
2,796
2,788
2,780
4,794
4,783
4,773
4,762
4,752
5,465
5,455
5,444
5,434
5,423
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
3,250
3,243
3,235
3,227
3,219
5,372
5,363
5,352
5,341
5,331
6,044
6,034
6,023
6,013
6,002
165
161
157
153
150
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
0
0
0
0
0
2,772
2,764
2,756
2,748
2,740
4,741
4,731
4,720
4,710
4,699
5,413
5,402
5,392
5,381
5,371
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0
0
0
0
0
3,211
3,203
3,195
3,187
3,179
5,320
5,310
5,299
5,289
5,278
5,992
5,981
5,971
5,960
5,950
146
142
138
134
130
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
0
0
0
0
0
2,732
2,724
2,716
2,708
2,700
4,689
4,678
4,668
4,657
4,646
5,360
5,350
5,339
5,329
5,318
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
3,171
3,163
3,155
3,147
3,139
5,268
5,257
5,247
5,236
5,226
5,939
5,929
5,918
5,908
5,897
127
123
119
115
111
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
0
0
0
0
0
2,692
2,684
2,676
2,668
2,660
4,636
4,625
4,615
4,604
4,594
5,307
5,297
5,286
5,276
5,265
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
3,131
3,123
3,115
3,107
3,099
5,215
5,205
5,194
5,184
5,173
5,887
5,876
5,866
5,855
5,844
107
104
100
96
92
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
0
0
0
0
0
2,652
2,644
2,636
2,628
2,620
4,583
4,573
4,562
4,552
4,541
5,255
5,244
5,234
5,223
5,213
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
3,091
3,083
3,075
3,067
3,059
5,162
5,152
5,141
5,131
5,120
5,834
5,823
5,813
5,802
5,792
88
85
81
77
73
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
0
0
0
0
0
2,612
2,604
2,596
2,588
2,580
4,531
4,520
4,510
4,499
4,489
5,202
5,192
5,181
5,171
5,160
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
3,051
3,043
3,035
3,027
3,019
5,110
5,099
5,089
5,078
5,068
5,781
5,771
5,760
5,750
5,739
69
65
62
58
54
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
0
0
0
0
0
2,572
2,564
2,556
2,548
2,540
4,478
4,467
4,457
4,446
4,436
5,150
5,139
5,128
5,118
5,107
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
0
0
0
0
0
3,011
3,004
2,996
2,988
2,980
5,057
5,047
5,036
5,026
5,015
5,729
5,718
5,708
5,697
5,687
50
46
42
39
35
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
0
0
0
0
0
2,532
2,524
2,516
2,508
2,500
4,425
4,415
4,404
4,394
4,383
5,097
5,086
5,076
5,065
5,055
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
0
0
0
0
0
2,972
2,964
2,956
2,948
2,940
5,005
4,994
4,983
4,973
4,962
5,676
5,665
5,655
5,644
5,634
31
27
23
20
16
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
0
0
0
0
0
2,492
2,484
2,476
2,468
2,460
4,373
4,362
4,352
4,341
4,331
5,044
5,034
5,023
5,013
5,002
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
0
0
0
0
0
2,932
2,924
2,916
2,908
2,900
4,952
4,941
4,931
4,920
4,910
5,623
5,613
5,602
5,592
5,581
12
8
4
*
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
0
0
0
0
0
2,452
2,444
2,436
2,428
2,420
4,320
4,310
4,299
4,288
4,278
4,992
4,981
4,970
4,960
4,949
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
0
0
0
0
0
2,892
2,884
2,876
2,868
2,860
4,899
4,889
4,878
4,868
4,857
5,571
5,560
5,550
5,539
5,529
0
0
0
0
0
3,250
3,250
3,250
3,250
3,250
5,372
5,372
5,372
5,372
5,372
6,044
6,044
6,044
6,044
6,044
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
0
0
0
0
0
2,412
2,404
2,396
2,388
2,380
4,267
4,257
4,246
4,236
4,225
4,939
4,928
4,918
4,907
4,897
0
0
0
0
0
3,250
3,250
3,250
3,242
3,234
5,372
5,372
5,372
5,360
5,350
6,044
6,044
6,044
6,032
6,021
Your credit is–
Your credit is–
Your credit is–
Your credit is–
(Continued)
* If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-62-
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
0
0
0
0
0
2,372
2,364
2,356
2,348
2,340
4,215
4,204
4,194
4,183
4,173
4,886
4,876
4,865
4,855
4,844
0
0
0
0
0
3,226
3,218
3,210
3,202
3,194
5,339
5,329
5,318
5,308
5,297
6,011
6,000
5,990
5,979
5,969
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
0
0
0
0
0
1,893
1,885
1,877
1,869
1,861
3,583
3,572
3,562
3,551
3,541
4,254
4,244
4,233
4,223
4,212
0
0
0
0
0
2,746
2,738
2,730
2,722
2,714
4,708
4,697
4,686
4,676
4,665
5,379
5,369
5,358
5,347
5,337
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
0
0
0
0
0
2,332
2,324
2,316
2,308
2,300
4,162
4,152
4,141
4,131
4,120
4,834
4,823
4,813
4,802
4,791
0
0
0
0
0
3,186
3,178
3,170
3,162
3,154
5,287
5,276
5,266
5,255
5,245
5,958
5,948
5,937
5,927
5,916
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
0
0
0
0
0
1,853
1,845
1,837
1,829
1,821
3,530
3,520
3,509
3,499
3,488
4,202
4,191
4,181
4,170
4,160
0
0
0
0
0
2,706
2,698
2,690
2,682
2,674
4,655
4,644
4,634
4,623
4,613
5,326
5,316
5,305
5,295
5,284
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
0
0
0
0
0
2,292
2,284
2,276
2,268
2,260
4,109
4,099
4,088
4,078
4,067
4,781
4,770
4,760
4,749
4,739
0
0
0
0
0
3,146
3,138
3,130
3,122
3,114
5,234
5,224
5,213
5,202
5,192
5,906
5,895
5,884
5,874
5,863
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
0
0
0
0
0
1,813
1,805
1,797
1,789
1,781
3,478
3,467
3,457
3,446
3,436
4,149
4,139
4,128
4,118
4,107
0
0
0
0
0
2,666
2,658
2,650
2,642
2,634
4,602
4,592
4,581
4,571
4,560
5,274
5,263
5,253
5,242
5,232
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
0
0
0
0
0
2,252
2,244
2,236
2,228
2,220
4,057
4,046
4,036
4,025
4,015
4,728
4,718
4,707
4,697
4,686
0
0
0
0
0
3,106
3,098
3,090
3,082
3,074
5,181
5,171
5,160
5,150
5,139
5,853
5,842
5,832
5,821
5,811
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
0
0
0
0
0
1,773
1,765
1,757
1,749
1,741
3,425
3,414
3,404
3,393
3,383
4,097
4,086
4,075
4,065
4,054
0
0
0
0
0
2,626
2,618
2,610
2,602
2,594
4,550
4,539
4,529
4,518
4,507
5,221
5,211
5,200
5,190
5,179
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
0
0
0
0
0
2,212
2,205
2,197
2,189
2,181
4,004
3,994
3,983
3,973
3,962
4,676
4,665
4,655
4,644
4,634
0
0
0
0
0
3,066
3,058
3,050
3,042
3,034
5,129
5,118
5,108
5,097
5,087
5,800
5,790
5,779
5,769
5,758
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
0
0
0
0
0
1,733
1,725
1,717
1,709
1,701
3,372
3,362
3,351
3,341
3,330
4,044
4,033
4,023
4,012
4,002
0
0
0
0
0
2,586
2,578
2,570
2,562
2,554
4,497
4,486
4,476
4,465
4,455
5,168
5,158
5,147
5,137
5,126
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
0
0
0
0
0
2,173
2,165
2,157
2,149
2,141
3,952
3,941
3,930
3,920
3,909
4,623
4,612
4,602
4,591
4,581
0
0
0
0
0
3,026
3,018
3,010
3,002
2,994
5,076
5,066
5,055
5,045
5,034
5,748
5,737
5,727
5,716
5,705
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
0
0
0
0
0
1,693
1,685
1,677
1,669
1,661
3,320
3,309
3,299
3,288
3,278
3,991
3,981
3,970
3,960
3,949
0
0
0
0
0
2,546
2,538
2,531
2,523
2,515
4,444
4,434
4,423
4,413
4,402
5,116
5,105
5,095
5,084
5,074
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
0
0
0
0
0
2,133
2,125
2,117
2,109
2,101
3,899
3,888
3,878
3,867
3,857
4,570
4,560
4,549
4,539
4,528
0
0
0
0
0
2,986
2,978
2,970
2,962
2,954
5,023
5,013
5,002
4,992
4,981
5,695
5,684
5,674
5,663
5,653
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
0
0
0
0
0
1,653
1,645
1,637
1,629
1,621
3,267
3,257
3,246
3,235
3,225
3,939
3,928
3,917
3,907
3,896
0
0
0
0
0
2,507
2,499
2,491
2,483
2,475
4,392
4,381
4,371
4,360
4,350
5,063
5,053
5,042
5,032
5,021
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
0
0
0
0
0
2,093
2,085
2,077
2,069
2,061
3,846
3,836
3,825
3,815
3,804
4,518
4,507
4,497
4,486
4,476
0
0
0
0
0
2,946
2,938
2,930
2,922
2,914
4,971
4,960
4,950
4,939
4,929
5,642
5,632
5,621
5,611
5,600
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
0
0
0
0
0
1,613
1,605
1,597
1,589
1,581
3,214
3,204
3,193
3,183
3,172
3,886
3,875
3,865
3,854
3,844
0
0
0
0
0
2,467
2,459
2,451
2,443
2,435
4,339
4,328
4,318
4,307
4,297
5,011
5,000
4,989
4,979
4,968
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
0
0
0
0
0
2,053
2,045
2,037
2,029
2,021
3,794
3,783
3,772
3,762
3,751
4,465
4,455
4,444
4,433
4,423
0
0
0
0
0
2,906
2,898
2,890
2,882
2,874
4,918
4,908
4,897
4,887
4,876
5,590
5,579
5,569
5,558
5,548
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
0
0
0
0
0
1,573
1,565
1,557
1,549
1,541
3,162
3,151
3,141
3,130
3,120
3,833
3,823
3,812
3,802
3,791
0
0
0
0
0
2,427
2,419
2,411
2,403
2,395
4,286
4,276
4,265
4,255
4,244
4,958
4,947
4,937
4,926
4,916
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
2,013
2,005
1,997
1,989
1,981
3,741
3,730
3,720
3,709
3,699
4,412
4,402
4,391
4,381
4,370
0
0
0
0
0
2,866
2,858
2,850
2,842
2,834
4,866
4,855
4,844
4,834
4,823
5,537
5,526
5,516
5,505
5,495
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
0
0
0
0
0
1,533
1,525
1,517
1,509
1,501
3,109
3,099
3,088
3,078
3,067
3,781
3,770
3,760
3,749
3,738
0
0
0
0
0
2,387
2,379
2,371
2,363
2,355
4,234
4,223
4,213
4,202
4,192
4,905
4,895
4,884
4,874
4,863
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
1,973
1,965
1,957
1,949
1,941
3,688
3,678
3,667
3,657
3,646
4,360
4,349
4,339
4,328
4,318
0
0
0
0
0
2,826
2,818
2,810
2,802
2,794
4,813
4,802
4,792
4,781
4,771
5,484
5,474
5,463
5,453
5,442
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
0
0
0
0
0
1,493
1,485
1,477
1,469
1,461
3,056
3,046
3,035
3,025
3,014
3,728
3,717
3,707
3,696
3,686
0
0
0
0
0
2,347
2,339
2,331
2,323
2,315
4,181
4,171
4,160
4,149
4,139
4,853
4,842
4,831
4,821
4,810
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
0
0
0
0
0
1,933
1,925
1,917
1,909
1,901
3,636
3,625
3,615
3,604
3,593
4,307
4,297
4,286
4,276
4,265
0
0
0
0
0
2,786
2,778
2,770
2,762
2,754
4,760
4,750
4,739
4,729
4,718
5,432
5,421
5,411
5,400
5,390
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
0
0
0
0
0
1,453
1,445
1,437
1,429
1,421
3,004
2,993
2,983
2,972
2,962
3,675
3,665
3,654
3,644
3,633
0
0
0
0
0
2,307
2,299
2,291
2,283
2,275
4,128
4,118
4,107
4,097
4,086
4,800
4,789
4,779
4,768
4,758
Your credit is–
Your credit is–
Your credit is–
Your credit is–
(Continued)
-63-
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
0
0
0
0
0
1,413
1,406
1,398
1,390
1,382
2,951
2,941
2,930
2,920
2,909
3,623
3,612
3,602
3,591
3,581
0
0
0
0
0
2,267
2,259
2,251
2,243
2,235
4,076
4,065
4,055
4,044
4,034
4,747
4,737
4,726
4,716
4,705
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
0
0
0
0
0
934
926
918
910
902
2,319
2,309
2,298
2,288
2,277
2,991
2,980
2,970
2,959
2,949
0
0
0
0
0
1,787
1,779
1,771
1,763
1,755
3,444
3,433
3,423
3,412
3,402
4,115
4,105
4,094
4,084
4,073
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
0
0
0
0
0
1,374
1,366
1,358
1,350
1,342
2,899
2,888
2,877
2,867
2,856
3,570
3,559
3,549
3,538
3,528
0
0
0
0
0
2,227
2,219
2,211
2,203
2,195
4,023
4,013
4,002
3,992
3,981
4,695
4,684
4,674
4,663
4,652
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
0
0
0
0
0
894
886
878
870
862
2,267
2,256
2,246
2,235
2,225
2,938
2,928
2,917
2,907
2,896
0
0
0
0
0
1,747
1,739
1,732
1,724
1,716
3,391
3,381
3,370
3,360
3,349
4,063
4,052
4,042
4,031
4,021
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
0
0
0
0
0
1,334
1,326
1,318
1,310
1,302
2,846
2,835
2,825
2,814
2,804
3,517
3,507
3,496
3,486
3,475
0
0
0
0
0
2,187
2,179
2,171
2,163
2,155
3,970
3,960
3,949
3,939
3,928
4,642
4,631
4,621
4,610
4,600
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
0
0
0
0
0
854
846
838
830
822
2,214
2,204
2,193
2,182
2,172
2,886
2,875
2,864
2,854
2,843
0
0
0
0
0
1,708
1,700
1,692
1,684
1,676
3,339
3,328
3,318
3,307
3,297
4,010
4,000
3,989
3,979
3,968
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
0
0
0
0
0
1,294
1,286
1,278
1,270
1,262
2,793
2,783
2,772
2,762
2,751
3,465
3,454
3,444
3,433
3,423
0
0
0
0
0
2,147
2,139
2,131
2,123
2,115
3,918
3,907
3,897
3,886
3,876
4,589
4,579
4,568
4,558
4,547
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
0
0
0
0
0
814
806
798
790
782
2,161
2,151
2,140
2,130
2,119
2,833
2,822
2,812
2,801
2,791
0
0
0
0
0
1,668
1,660
1,652
1,644
1,636
3,286
3,275
3,265
3,254
3,244
3,958
3,947
3,936
3,926
3,915
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
0
0
0
0
0
1,254
1,246
1,238
1,230
1,222
2,741
2,730
2,719
2,709
2,698
3,412
3,402
3,391
3,380
3,370
0
0
0
0
0
2,107
2,099
2,091
2,083
2,075
3,865
3,855
3,844
3,834
3,823
4,537
4,526
4,516
4,505
4,495
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
0
0
0
0
0
774
766
758
750
742
2,109
2,098
2,088
2,077
2,067
2,780
2,770
2,759
2,749
2,738
0
0
0
0
0
1,628
1,620
1,612
1,604
1,596
3,233
3,223
3,212
3,202
3,191
3,905
3,894
3,884
3,873
3,863
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
0
0
0
0
0
1,214
1,206
1,198
1,190
1,182
2,688
2,677
2,667
2,656
2,646
3,359
3,349
3,338
3,328
3,317
0
0
0
0
0
2,067
2,059
2,051
2,043
2,035
3,813
3,802
3,791
3,781
3,770
4,484
4,473
4,463
4,452
4,442
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
0
0
0
0
0
734
726
718
710
702
2,056
2,046
2,035
2,025
2,014
2,728
2,717
2,707
2,696
2,685
0
0
0
0
0
1,588
1,580
1,572
1,564
1,556
3,181
3,170
3,160
3,149
3,139
3,852
3,842
3,831
3,821
3,810
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
0
0
0
0
0
1,174
1,166
1,158
1,150
1,142
2,635
2,625
2,614
2,604
2,593
3,307
3,296
3,286
3,275
3,265
0
0
0
0
0
2,027
2,019
2,011
2,003
1,995
3,760
3,749
3,739
3,728
3,718
4,431
4,421
4,410
4,400
4,389
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
0
0
0
0
0
694
686
678
670
662
2,003
1,993
1,982
1,972
1,961
2,675
2,664
2,654
2,643
2,633
0
0
0
0
0
1,548
1,540
1,532
1,524
1,516
3,128
3,118
3,107
3,096
3,086
3,800
3,789
3,778
3,768
3,757
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
0
0
0
0
0
1,134
1,126
1,118
1,110
1,102
2,583
2,572
2,562
2,551
2,540
3,254
3,244
3,233
3,223
3,212
0
0
0
0
0
1,987
1,979
1,971
1,963
1,955
3,707
3,697
3,686
3,676
3,665
4,379
4,368
4,358
4,347
4,337
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
0
0
0
0
0
654
646
638
630
622
1,951
1,940
1,930
1,919
1,909
2,622
2,612
2,601
2,591
2,580
0
0
0
0
0
1,508
1,500
1,492
1,484
1,476
3,075
3,065
3,054
3,044
3,033
3,747
3,736
3,726
3,715
3,705
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
0
0
0
0
0
1,094
1,086
1,078
1,070
1,062
2,530
2,519
2,509
2,498
2,488
3,201
3,191
3,180
3,170
3,159
0
0
0
0
0
1,947
1,939
1,931
1,923
1,915
3,655
3,644
3,633
3,623
3,612
4,326
4,316
4,305
4,294
4,284
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
0
0
0
0
0
614
607
599
591
583
1,898
1,888
1,877
1,867
1,856
2,570
2,559
2,549
2,538
2,528
0
0
0
0
0
1,468
1,460
1,452
1,444
1,436
3,023
3,012
3,002
2,991
2,981
3,694
3,684
3,673
3,663
3,652
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
0
0
0
0
0
1,054
1,046
1,038
1,030
1,022
2,477
2,467
2,456
2,446
2,435
3,149
3,138
3,128
3,117
3,107
0
0
0
0
0
1,907
1,899
1,891
1,883
1,875
3,602
3,591
3,581
3,570
3,560
4,273
4,263
4,252
4,242
4,231
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
0
0
0
0
0
575
567
559
551
543
1,846
1,835
1,824
1,814
1,803
2,517
2,506
2,496
2,485
2,475
0
0
0
0
0
1,428
1,420
1,412
1,404
1,396
2,970
2,960
2,949
2,939
2,928
3,642
3,631
3,621
3,610
3,599
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
0 1,014 2,425 3,096
0 1,006 2,414 3,086
0
998 2,404 3,075
0
990 2,393 3,065
0
982 2,383 3,054
0
0
0
0
0
1,867
1,859
1,851
1,843
1,835
3,549
3,539
3,528
3,518
3,507
4,221
4,210
4,200
4,189
4,179
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
0
0
0
0
0
535
527
519
511
503
1,793
1,782
1,772
1,761
1,751
2,464
2,454
2,443
2,433
2,422
0
0
0
0
0
1,388
1,380
1,372
1,364
1,356
2,917
2,907
2,896
2,886
2,875
3,589
3,578
3,568
3,557
3,547
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
0
0
0
0
0
0
0
0
0
0
1,827
1,819
1,811
1,803
1,795
3,497
3,486
3,476
3,465
3,454
4,168
4,158
4,147
4,137
4,126
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
0
0
0
0
0
495
487
479
471
463
1,740
1,730
1,719
1,709
1,698
2,412
2,401
2,391
2,380
2,370
0
0
0
0
0
1,348
1,340
1,332
1,324
1,316
2,865
2,854
2,844
2,833
2,823
3,536
3,526
3,515
3,505
3,494
Your credit is–
974
966
958
950
942
2,372
2,361
2,351
2,340
2,330
Your credit is–
3,044
3,033
3,022
3,012
3,001
Your credit is–
Your credit is–
(Continued)
Need more information or forms? Visit IRS.gov.
-64-
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
0
0
0
0
0
455
447
439
431
423
1,688
1,677
1,666
1,656
1,645
2,359
2,349
2,338
2,327
2,317
0
0
0
0
0
1,308
1,300
1,292
1,284
1,276
2,812
2,802
2,791
2,781
2,770
3,484
3,473
3,463
3,452
3,442
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
0
0
0
0
0
0
0
0
0
0
1,727
1,717
1,706
1,696
1,685
0
0
0
0
0
829
821
813
805
797
2,180
2,170
2,159
2,149
2,138
2,852
2,841
2,831
2,820
2,810
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
0
0
0
0
0
415
407
399
391
383
1,635
1,624
1,614
1,603
1,593
2,306
2,296
2,285
2,275
2,264
0
0
0
0
0
1,268
1,260
1,252
1,244
1,236
2,760
2,749
2,738
2,728
2,717
3,431
3,420
3,410
3,399
3,389
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
0
0
0
0
0
0 1,003 1,675
0
993 1,664
0
982 1,654
0
972 1,643
0
961 1,632
0
0
0
0
0
789
781
773
765
757
2,128
2,117
2,107
2,096
2,086
2,799
2,789
2,778
2,768
2,757
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
0
0
0
0
0
375
367
359
351
343
1,582
1,572
1,561
1,551
1,540
2,254
2,243
2,233
2,222
2,212
0
0
0
0
0
1,228
1,220
1,212
1,204
1,196
2,707
2,696
2,686
2,675
2,665
3,378
3,368
3,357
3,347
3,336
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
0
0
0
0
0
0
0
0
0
0
950
940
929
919
908
1,622
1,611
1,601
1,590
1,580
0
0
0
0
0
749
741
733
725
717
2,075
2,065
2,054
2,043
2,033
2,747
2,736
2,725
2,715
2,704
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
0
0
0
0
0
335
327
319
311
303
1,530
1,519
1,509
1,498
1,487
2,201
2,191
2,180
2,170
2,159
0
0
0
0
0
1,188
1,180
1,172
1,164
1,156
2,654
2,644
2,633
2,623
2,612
3,326
3,315
3,305
3,294
3,284
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
0
0
898
887
877
866
856
1,569
1,559
1,548
1,538
1,527
0
0
0
0
0
709
701
693
685
677
2,022
2,012
2,001
1,991
1,980
2,694
2,683
2,673
2,662
2,652
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
0
0
0
0
0
295
287
279
271
263
1,477
1,466
1,456
1,445
1,435
2,148
2,138
2,127
2,117
2,106
0
0
0
0
0
1,148
1,140
1,132
1,124
1,116
2,602
2,591
2,580
2,570
2,559
3,273
3,263
3,252
3,241
3,231
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
0
0
0
0
0
0
0
0
0
0
845
835
824
814
803
1,517
1,506
1,496
1,485
1,475
0
0
0
0
0
669
661
653
645
637
1,970
1,959
1,949
1,938
1,928
2,641
2,631
2,620
2,610
2,599
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
0
0
0
0
0
255
247
239
231
223
1,424
1,414
1,403
1,393
1,382
2,096
2,085
2,075
2,064
2,054
0
0
0
0
0
1,108
1,100
1,092
1,084
1,076
2,549
2,538
2,528
2,517
2,507
3,220
3,210
3,199
3,189
3,178
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
0
0
0
0
0
0
0
0
0
0
793
782
771
761
750
1,464
1,453
1,443
1,432
1,422
0
0
0
0
0
629
621
613
605
597
1,917
1,907
1,896
1,886
1,875
2,589
2,578
2,568
2,557
2,546
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
0
0
0
0
0
215
207
199
191
183
1,372
1,361
1,351
1,340
1,330
2,043
2,033
2,022
2,012
2,001
0
0
0
0
0
1,068
1,060
1,052
1,044
1,036
2,496
2,486
2,475
2,465
2,454
3,168
3,157
3,147
3,136
3,126
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
0
0
0
0
0
0
0
0
0
0
740
729
719
708
698
1,411
1,401
1,390
1,380
1,369
0
0
0
0
0
589
581
573
565
557
1,864
1,854
1,843
1,833
1,822
2,536
2,525
2,515
2,504
2,494
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
0
0
0
0
0
175
167
159
151
143
1,319
1,308
1,298
1,287
1,277
1,991
1,980
1,969
1,959
1,948
0
0
0
0
0
1,028
1,020
1,012
1,004
996
2,444
2,433
2,423
2,412
2,401
3,115
3,105
3,094
3,084
3,073
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
0
0
0
0
0
0
0
0
0
0
687
677
666
656
645
1,359
1,348
1,338
1,327
1,317
0
0
0
0
0
549
541
533
525
517
1,812
1,801
1,791
1,780
1,770
2,483
2,473
2,462
2,452
2,441
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
0
0
0
0
0
135
127
119
111
103
1,266
1,256
1,245
1,235
1,224
1,938
1,927
1,917
1,906
1,896
0
0
0
0
0
988
980
972
964
956
2,391
2,380
2,370
2,359
2,349
3,062
3,052
3,041
3,031
3,020
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
0
0
0
0
0
0
0
0
0
0
635
624
613
603
592
1,306
1,296
1,285
1,274
1,264
0
0
0
0
0
509
501
493
485
477
1,759
1,749
1,738
1,728
1,717
2,431
2,420
2,410
2,399
2,389
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
0
0
0
0
0
95
87
79
71
63
1,214
1,203
1,193
1,182
1,172
1,885
1,875
1,864
1,854
1,843
0
0
0
0
0
948
940
933
925
917
2,338
2,328
2,317
2,307
2,296
3,010
2,999
2,989
2,978
2,968
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
0
0
0
0
0
0
0
0
0
0
582
571
561
550
540
1,253
1,243
1,232
1,222
1,211
0
0
0
0
0
469
461
453
445
437
1,707
1,696
1,685
1,675
1,664
2,378
2,367
2,357
2,346
2,336
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
0
0
0
0
0
55
47
39
31
23
1,161
1,151
1,140
1,129
1,119
1,833
1,822
1,811
1,801
1,790
0
0
0
0
0
909
901
893
885
877
2,286
2,275
2,265
2,254
2,244
2,957
2,947
2,936
2,926
2,915
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
0
0
0
0
0
0
0
0
0
0
529
519
508
498
487
1,201
1,190
1,180
1,169
1,159
0
0
0
0
0
429
421
413
405
397
1,654
1,643
1,633
1,622
1,612
2,325
2,315
2,304
2,294
2,283
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
0
0
0
0
0
15
7
*
0
0
1,108
1,098
1,087
1,077
1,066
1,780
1,769
1,759
1,748
1,738
0
0
0
0
0
869
861
853
845
837
2,233
2,222
2,212
2,201
2,191
2,905
2,894
2,883
2,873
2,862
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
0
0
0
0
0
0
0
0
0
0
477
466
456
445
434
1,148
1,138
1,127
1,117
1,106
0
0
0
0
0
389
381
373
365
357
1,601
1,591
1,580
1,570
1,559
2,273
2,262
2,252
2,241
2,231
Your credit is–
Your credit is–
Your credit is–
1,056
1,045
1,035
1,024
1,014
Your credit is–
(Continued)
* If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2.
If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit.
-65-
Need more information or forms? Visit IRS.gov.
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
0
0
0
0
0
0
0
0
0
0
424
413
403
392
382
1,095
1,085
1,074
1,064
1,053
0
0
0
0
0
349
341
333
325
317
1,549
1,538
1,527
1,517
1,506
2,220
2,210
2,199
2,188
2,178
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
569
558
548
537
527
0
0
0
0
0
0
0
0
0
0
1,022
1,012
1,001
990
980
1,694
1,683
1,672
1,662
1,651
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
0
0
0
0
0
0
0
0
0
0
371
361
350
340
329
1,043
1,032
1,022
1,011
1,001
0
0
0
0
0
309
301
293
285
277
1,496
1,485
1,475
1,464
1,454
2,167
2,157
2,146
2,136
2,125
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
516
506
495
485
474
0
0
0
0
0
0
0
0
0
0
969
959
948
938
927
1,641
1,630
1,620
1,609
1,599
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
0
0
0
0
0
0
0
0
0
0
319
308
298
287
277
990
980
969
959
948
0
0
0
0
0
269
261
253
245
237
1,443
1,433
1,422
1,412
1,401
2,115
2,104
2,094
2,083
2,073
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
464
453
443
432
422
0
0
0
0
0
0
0
0
0
0
917
906
896
885
875
1,588
1,578
1,567
1,557
1,546
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
0
0
0
0
0
0
0
0
0
0
266
255
245
234
224
938
927
916
906
895
0
0
0
0
0
229
221
213
205
197
1,391
1,380
1,370
1,359
1,348
2,062
2,052
2,041
2,031
2,020
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
411
400
390
379
369
0
0
0
0
0
0
0
0
0
0
864
854
843
833
822
1,536
1,525
1,515
1,504
1,493
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
0
0
0
0
0
0
0
0
0
0
213
203
192
182
171
885
874
864
853
843
0
0
0
0
0
189
181
173
165
157
1,338
1,327
1,317
1,306
1,296
2,009
1,999
1,988
1,978
1,967
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
358
348
337
327
316
0
0
0
0
0
0
0
0
0
0
811
801
790
780
769
1,483
1,472
1,462
1,451
1,441
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
0
0
0
0
0
0
0
0
0
0
161
150
140
129
119
832
822
811
801
790
0
0
0
0
0
149
141
134
126
118
1,285
1,275
1,264
1,254
1,243
1,957
1,946
1,936
1,925
1,915
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
306
295
285
274
264
0
0
0
0
0
0
0
0
0
0
759
748
738
727
717
1,430
1,420
1,409
1,399
1,388
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
0
0
0
0
0
0
0
0
0
0
108
98
87
76
66
780
769
758
748
737
0
0
0
0
0
110
102
94
86
78
1,233
1,222
1,212
1,201
1,191
1,904
1,894
1,883
1,873
1,862
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
253
243
232
221
211
0
0
0
0
0
0
0
0
0
0
706
696
685
675
664
1,378
1,367
1,357
1,346
1,336
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
0
0
0
0
0
0
0
0
0
0
55
45
34
24
13
727
716
706
695
685
0
0
0
0
0
70
62
54
46
38
1,180
1,169
1,159
1,148
1,138
1,852
1,841
1,830
1,820
1,809
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
200
190
179
169
158
0
0
0
0
0
0
0
0
0
0
654
643
632
622
611
1,325
1,314
1,304
1,293
1,283
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
0
0
0
0
0
0
0
0
0
0
*
0
0
0
0
674
664
653
643
632
0
0
0
0
0
30
22
14
6
**
1,127
1,117
1,106
1,096
1,085
1,799
1,788
1,778
1,767
1,757
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
148
137
127
116
106
0
0
0
0
0
0
0
0
0
0
601
590
580
569
559
1,272
1,262
1,251
1,241
1,230
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
622
611
601
590
579
0
0
0
0
0
0
0
0
0
0
1,075
1,064
1,054
1,043
1,033
1,746
1,736
1,725
1,715
1,704
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
95
85
74
64
53
0
0
0
0
0
0
0
0
0
0
548
538
527
517
506
1,220
1,209
1,199
1,188
1,178
Your credit is–
Your credit is–
Your credit is–
Your credit is–
(Continued)
* If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1.
If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit.
Need more information or forms? Visit IRS.gov.
-66-
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
And your filing status is–
If the amount you are
looking up from the
worksheet is–
Married filing jointly and the
number of children you have is–
3
0
1
2
3
Single, head of household, or
qualifying widow(er) and the
number of children you have is–
0
1
2
Married filing jointly and the
number of children you have is–
3
0
1
2
3
At least
But less
than
At least
But less
than
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
42
32
21
11
*
0
0
0
0
0
0
0
0
0
0
496
485
474
464
453
1,167
1,157
1,146
1,135
1,125
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
535
525
514
504
493
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
443
432
422
411
401
1,114
1,104
1,093
1,083
1,072
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
483
472
462
451
440
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
390
380
369
359
348
1,062
1,051
1,041
1,030
1,020
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
430
419
409
398
388
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
338 1,009
327
999
317
988
306
978
295
967
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
377
367
356
346
335
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
285
274
264
253
243
956
946
935
925
914
50,000
50,050
50,100
50,150
50,200
50,050
50,100
50,150
50,200
50,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
325
314
304
293
283
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
232
222
211
201
190
904
893
883
872
862
50,250
50,300
50,350
50,400
50,450
50,300
50,350
50,400
50,450
50,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
272
261
251
240
230
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
180
169
159
148
138
851
841
830
820
809
50,500
50,550
50,600
50,650
50,700
50,550
50,600
50,650
50,700
50,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
219
209
198
188
177
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
127
116
106
95
85
799
788
777
767
756
50,750
50,800
50,850
50,900
50,950
50,800
50,850
50,900
50,950
51,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
167
156
146
135
125
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
74
64
53
43
32
746
735
725
714
704
51,000
51,050
51,100
51,150
51,200
51,050
51,100
51,150
51,200
51,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
114
104
93
82
72
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
22
11
**
0
0
693
683
672
662
651
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
61
51
40
30
19
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
641
630
619
609
598
51,500 51,550
51,550 51,567
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9
2
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
588
577
567
556
546
Your credit is–
Your credit is–
Your credit is–
Your credit is–
* If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit.
-67-
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 65 Through 73
Line 65
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 of the instructions for line 6c).
The additional child tax credit may give
you a refund even if you do not owe any
tax.
line 68 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
ule A.
If you made a tax payment that does
not belong on any other line, include the
payment on line 71. Check box d and
enter “Tax” in the space next to that
box.
Line 69
If you check more than one box, enter the total of the line 71 credits and
payments.
TIP
You may be able to deduct any
credit or debit card convenience fees on your 2014 Sched-
Excess Social Security and
Tier 1 RRTA Tax Withheld
Line 66
If you, or your spouse if filing a joint return, had more than one employer for
2013 and total wages of more than
$113,700, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount withheld in excess of $7,049.40. But if any
one employer withheld more than
$7,049.40, you cannot claim the excess
on your return. The employer should adjust the tax for you. If the employer does
not adjust the overcollection, you can
file a claim for refund using Form 843.
Figure this amount separately for you
and your spouse.
American Opportunity
Credit
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead,
use Form 843.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount,
if any, of your child tax credit. See the
instructions for line 51.
Step 2. Read the TIP at the end of your
Child Tax Credit Worksheet. Use
Schedule 8812 to see if you can take the
additional child tax credit, but only if
you meet the condition given in that
TIP.
If you meet the requirements to claim an
education credit (see the instructions for
line 49), enter on line 66 the amount, if
any, from Form 8863, line 8. To find out
which education benefits you qualify
for, go to www.irs.gov/uac/Am-IEligible-to-Claim-an-EducationCredit%3F.
For more details, see Pub. 505.
Line 70
Credit for Federal Tax on
Fuels
Reserved
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.
This line has been reserved for future
use.
Line 71
Line 67
Amount Paid With Request
for Extension To File
Check the box(es) on line 71 to report
any credit from Form 2439 or 8885.
(The health coverage tax credit claimed
on Form 8885 expires at the end of
2013.)
If you got an automatic extension of
time to file Form 1040 by filing Form
4868 or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid by
credit or debit card, do not include on
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income, include the credit on line 71. Check box d
and enter “I.R.C. 1341” in the space
Line 68
next to that box. See Pub. 525 for details
about this credit.
Need more information or forms? Visit IRS.gov.
-68-
Refund
Line 73
Amount Overpaid
If line 73 is under $1, we will send a refund only on written request.
If the amount you overpaid is
large, you may want to decrease the amount of income
tax withheld from your pay by filing a
new Form W-4. See Income Tax Withholding and Estimated Tax Payments for
2014 under General Information, later.
TIP
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 73 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Financial Management Service (FMS). For federal tax
offsets, you will receive a notice from
the IRS. For all other offsets, you will
receive a notice from FMS. To find out
if you may have an offset or if you have
any questions about it, contact the agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state
income tax, state unemployment compensation debts, child support, spousal
support, or a federal nontax debt, such
as a student loan, part or all of the overpayment on line 73 may be used (offset)
to pay the past-due amount. But your
part of the overpayment may be refun-
2013 Form 1040—Lines 74a Through 74d
ded to you if certain conditions apply
and you complete Form 8379. For details, use TeleTax topic 203 or see Form
8379.
Lines 74a Through 74d
Amount Refunded to You
If you want to check the status of your
refund, see Refund Information, later.
Just use the IRS2Go phone app or go to
IRS.gov and click on Where's My Refund. Information about your return will
generally be available within 24 hours
after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with
your return, wait 14 weeks (11 weeks if
you filed electronically). 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.
Where's My Refund? includes a tracker that displays progress through three
stages: (1) return received, (2) refund
approved, and (3) refund sent. Where's
My Refund? will provide an actual personalized refund date as soon as the IRS
processes your tax return and approves
your refund.
Effect of refund on benefits. Any refund you receive cannot be counted as
income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else
can receive, under any federal program
or under any state or local program financed in whole or in part with federal
funds. These programs include Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental
Nutrition Assistance Program (food
stamps). In addition, when determining
eligibility, the refund cannot be counted
as a resource for at least 12 months after
you receive it. Check with your local
benefit coordinator to find out if your refund will affect your benefits.
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit—a fast,
simple, safe, secure way to have your refund
deposited automatically to your checking or
savings account, including an individual
retirement arrangement (IRA). See the
information about IRAs later.
If you want us to directly deposit the
amount shown on line 74a to your
checking or savings account, including
an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United
States:
Complete lines 74b through 74d (if
you want your refund deposited to only
one account), or
Check the box on line 74a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you do not want your refund directly deposited to your account, do not
check the box on line 74a. Draw a line
through the boxes on lines 74b and 74d.
We will send you a check instead.
Do not request a deposit of any part
of your refund to an account that is not
in your name, such as your tax preparer's
account.
Why Use Direct Deposit?
You get your refund faster by direct deposit than you do by check.
Payment is more secure. There is
no check that can get lost or stolen.
It is more convenient. You do not
have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the
government less to refund by direct deposit.
If you file a joint return and
check the box on line 74a and
CAUTION
attach Form 8888 or fill in
lines 74b through 74d, your spouse may
get at least part of the refund.
!
IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
-69-
IRA at a bank or other financial institution before you request direct deposit.
Make sure your direct deposit will be
accepted. You must also notify the trustee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian will not
accept a deposit for 2013). If you do not,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2013 return during 2014 and do
not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for
2014. If you designate your deposit to be
for 2013, you must verify that the deposit was actually made to the account by
the due date of the return (without regard to extensions). If the deposit is not
made by that date, the deposit is not an
IRA contribution for 2013. In that case,
you must file an amended 2013 return
and reduce any IRA deduction and any
retirement savings contributions credit
you claimed.
You and your spouse, if filing
jointly, each may be able to
CAUTION
contribute up to $5,500
($6,500 if age 50 or older at the end of
2013) to a traditional IRA or Roth IRA
for 2013. To find the limits for 2014, see
Pub. 590. You may owe a penalty if your
contributions exceed these limits.
!
For more information on IRAs, see
Pub. 590.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to www.publicdebt.treas.gov/index1.htm.
Form 8888. You can have your refund
directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
Line 74a
You cannot file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.
Need more information or forms? Visit IRS.gov.
2013 Form 1040—Lines 74b Through 76
Line 74c
Check the appropriate box for the type
of account. Do not check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
Line 74d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown here,
the account number is 20202086. Do not
include the check number.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.
1234
CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000
PL
E
15-0000/0000
PAY TO THE
ORDER OF
$
M
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown here, the routing number is
250250025. Charles and Mary Ellen
Keys would use that routing number unless their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 74b if:
The routing number on a deposit
slip is different from the routing number
on your checks,
Your deposit is to a savings account that does not allow you to write
checks, or
Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Sample Check—Lines 74b Through 74d
SA
Line 74b
ANYPLACE BANK
Anyplace, MI 00000
Routing
number
Account
number
(line 74b)
(line 74d)
DOLLARS
Do not include
the check number.
For
"’86". 1234
|:250250025|:202020
The routing and account numbers may be in different places on your check.
CAUTION
Reasons Your Direct Deposit
Request May Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
Any numbers or letters on lines
74b through 74d are crossed out or whited out.
Your financial institution(s) will
not allow a joint refund to be deposited
to an individual account. The IRS is not
responsible if a financial institution rejects a direct deposit.
You file your 2013 return after December 31, 2014.
The IRS is not responsible for
a lost refund if you enter the
CAUTION
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.
!
Amount You Owe
IRS e-file offers two electronic payment options.
With Electronic Funds Withdrawal, you
can pay your current year balance due
and also make up to four estimated tax
payments. If you file early, you can
schedule your payment for withdrawal
from your account on a future date, up
to and including the due date of the return. Or you can pay using a credit or
debit card. Visit www.irs.gov/e-pay for
details on both options.
Line 76
Amount You Owe
Line 75
Applied to Your 2014
Estimated Tax
Enter on line 75 the amount, if any, of
the overpayment on line 73 you want
applied to your 2014 estimated tax. We
will apply this amount to your account
unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
Need more information or forms? Visit IRS.gov.
This election to apply part or
all of the amount overpaid to
CAUTION
your 2014 estimated tax cannot be changed later.
!
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To save interest and penalties,
pay your taxes in full by April
15, 2014. You do not have to
pay if line 76 is under $1.
TIP
Include any estimated tax penalty from
line 77 in the amount you enter on
line 76.
You can pay online, by phone, or by
check or money order. Do not include
any estimated tax payment for 2014 in
this payment. Instead, make the estimated tax payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
2013 Form 1040—Lines 76 and 77
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This penalty also
applies to other forms of payment if the
IRS does not receive the funds. Use TeleTax topic 206.
For the latest details on how to pay
by phone, go to www.irs.gov/e-pay.
Pay Online
Pay by Check or Money Order
Paying online is convenient and secure
and helps make sure we get your payments on time. You can pay using either
of the following electronic payment
methods.
Direct transfer from your bank account.
Credit or debit card.
To pay your taxes online or for more information, go to www.irs.gov/e-pay. Also see Amount You Owe, earlier, for information about the Electronic Funds
Withdrawal payment option offered
when e-filing your return.
Make your check or money order payable to “United States Treasury” for the
full amount due. Do not send cash. Do
not attach the payment to your return.
Write “2013 Form 1040” and your
name, address, daytime phone number,
and social security number (SSN) on
your payment. If you are filing a joint
return, enter the SSN shown first on
your tax return.
To help us process your payment, enter the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example, do not enter “$ XXX–” or “$ XXXxx 100”).
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods.
Direct transfer from your bank account.
Credit or debit card.
To pay by direct transfer from your
bank account, call 1-800-555-4477
(English) or 1-800-244-4829 (Español).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-733-4829.
To pay using a credit or debit card,
you can call one of the following service
providers. There is a convenience fee
charged by these providers that varies by
provider, card type, and payment
amount.
WorldPay
1-888-9-PAY-TAXTM
(1-888-972-9829)
www.payUSAtax.com
Official Payments Corporation
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
You may need to (a) increase
the amount of income tax withheld from your pay by filing a
new Form W-4, (b) increase the tax
withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2014. See Income Tax Withholding and Estimated
Tax Payments for 2014 under General
Information, later.
TIP
What If You Cannot Pay?
If you cannot pay the full amount shown
on line 76 when you file, you can ask
for:
An installment agreement, or
An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted,
you will be charged interest and may be
charged a late payment penalty on the
tax not paid by April 15, 2014. You
must also pay a fee. To limit the interest
and penalty charges, pay as much of the
tax as possible when you file. But before
-71-
requesting an installment agreement,
you should consider other less costly alternatives, such as a bank loan or credit
card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on “Tools” and then “Online Payment
Agreement.”
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an extension of time to pay by filing Form
1127 by April 15, 2014. An extension
generally will not be granted for more
than 6 months. If you pay after April 15,
2014, you will be charged interest on the
tax not paid by April 15, 2014. You
must pay the tax before the extension
runs out. If you do not, penalties may be
imposed.
Line 77
Estimated Tax Penalty
You may owe this penalty if:
Line 76 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
You did not pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2013
Form 1040, line 61, minus the total of
any amounts shown on lines 64a, 65, 66,
and 70 and Forms 8828, 4137, 5329
(Parts III through VIII only), 8885, and
8919. Also subtract from line 61 any tax
on an excess parachute payment, any excise tax on insider stock compensation
of an expatriated corporation, any uncollected social security and Medicare or
RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any
write-in tax included on line 60 from
Form 8885. When figuring the amount
on line 61, include household employment taxes only if line 62 is more than
zero or you would owe the penalty even
if you did not include those taxes.
Exception. You will not owe the penalty if your 2012 tax return was for a tax
year of 12 full months and either of the
following applies.
Need more information or forms? Visit IRS.gov.
1. You had no tax shown on your
2012 return and you were a U.S. citizen
or resident for all of 2012.
2. The total of lines 62, 63, and 69
on your 2013 return is at least 100% of
the tax shown on your 2012 return
(110% of that amount if you are not a
farmer or fisherman, and your adjusted
gross income (AGI) shown on your
2012 return was more than $150,000
(more than $75,000 if married filing
separately for 2013)). Your estimated
tax payments for 2013 must have been
made on time and for the required
amount.
For most people, the “tax shown on
your 2012 return” is the amount on your
2012 Form 1040, line 61, minus the total
of any amounts shown on lines 64a, 65,
66, and 70 and Forms 8828, 4137, 5329
(Parts III through VIII only), 8801
(line 27 only), 8885, and 8919. Also
subtract from line 61 any tax on an excess parachute payment, any excise tax
on insider stock compensation of an expatriated corporation, any uncollected
social security and Medicare or RRTA
tax on tips or group-term life insurance,
any look-back interest due under section
167(g) or 460(b), and any write-in tax
included on line 60 from Form 8885.
When figuring the amount on line 61,
include household employment taxes
only if line 62 is more than zero or you
would have owed the estimated tax penalty for 2012 even if you did not include
those taxes.
Figuring the Penalty
If the Exception just described does not
apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F
for farmers and fishermen).
Enter any penalty on line 77. Add the
penalty to any tax due and enter the total
on line 76.
However, if you have an overpayment on line 73, subtract the penalty
from the amount you would otherwise
enter on line 74a or line 75. Lines 74a,
75, and 77 must equal line 73.
If the penalty is more than the overpayment on line 73, enter -0- on lines
74a and 75. Then subtract line 73 from
line 77 and enter the result on line 76.
Do not file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 77
blank and the IRS will figure
the penalty and send you a bill. We will
not charge you interest on the penalty if
you pay by the date specified on the bill.
If your income varied during the year,
the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty
under this method. See the Instructions
for Form 2210 for other situations in
which you may be able to lower your
penalty by filing Form 2210.
The authorization will automatically
end no later than the due date (without
regard to extensions) for filing your
2014 tax return. This is April 15, 2015,
for most people.
TIP
Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2013
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also, enter the designee's
name, phone number, and any five digits
the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
Give the IRS any information that
is missing from your return,
Call the IRS for information about
the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You are not authorizing the designee
to receive any refund check, bind you to
anything (including any additional tax
liability), or otherwise represent you before the IRS. If you want to expand the
designee's authorization, see Pub. 947.
Need more information or forms? Visit IRS.gov.
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Sign Your Return
Form 1040 is not considered a valid return unless you sign it. If you are filing a
joint return, your spouse must also sign.
If your spouse cannot sign the return,
see Pub. 501. Be sure to date your return
and enter your occupation(s). If you
have someone prepare your return, you
are still responsible for the correctness
of the return. If your return is signed by
a representative for you, you must have
a power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint return as a surviving spouse, see Death of
a Taxpayer, later.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your
name for the individual and file Form
56.
Child's Return
If your child cannot sign the return, either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”
Daytime Phone Number
Providing your daytime phone number
may help speed the processing of your
return. We may have questions about
items on your return, such as the earned
income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we
may be able to continue processing your
return without mailing you a letter. If
you are filing a joint return, you can enter either your or your spouse's daytime
phone number.
Electronic Return
Signatures!
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax practitioner, you can use a Self-Select PIN or
a Practitioner PIN.
SelfSelect PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
To verify your identity, you will be
prompted to enter your adjusted gross
income (AGI) from your originally filed
2012 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math
error correction made by IRS. AGI is the
amount shown on your 2012 Form 1040,
line 38; Form 1040A, line 22; or Form
1040EZ, line 4. If you do not have your
2012 income tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov and click
on “Order a Return or Account Transcript.” (If you filed electronically last
year, you may use your prior year PIN
to verify your identity instead of your
prior year AGI. The prior year PIN is
the five digit PIN you used to electronically sign your 2012 return.) You will
also be prompted to enter your date of
birth (DOB).
You cannot use the Self-Select
PIN method if you are a
CAUTION
first-time filer under age 16 at
the end of 2013.
!
If you cannot locate your prior
year AGI or prior year PIN,
use the Electronic Filing PIN
Request. This can be found at IRS.gov.
Click on “Request an Electronic Filing
PIN.” Or you can call 1-866-704-7388.
TIP
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that cannot be
electronically filed. For details, see
Form 8453.
Identity Protection
PIN
For 2013, if you received an Identity
Protection Personal Identification Number (IP PIN) from the IRS, enter it in the
IP PIN spaces provided below your daytime phone number. You must correctly
enter all six numbers of your IP PIN. If
you did not receive an IP PIN, leave
these spaces blank.
New IP PINs are issued every
year. Enter the latest IP PIN
CAUTION
you received. IP PINs for 2013
tax returns generally were sent in December 2013.
!
If you are filing a joint return and
both taxpayers receive an IP PIN, only
the taxpayer whose social security number (SSN) appears first on the tax return
should enter his or her IP PIN. However,
-73-
if you are filing electronically, both taxpayers must enter their IP PINs.
If you need more information or answers to frequently asked questions on
how to use the IP PIN, go to
www.irs.gov/Individuals/UnderstandingYour-CP01A-Notice. If you received an
IP PIN but misplaced it, call
1-800-908-4490, extension 245.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return
for your records. Someone who prepares
your return but does not charge you
should not sign your return.
Assemble Your
Return
Assemble any schedules and forms behind Form 1040 in order of the “Attachment Sequence No.” shown in the upper
right corner of the schedule or form. If
you have supporting statements, arrange
them in the same order as the schedules
or forms they support and attach them
last. Do not attach correspondence or
other items unless required to do so. Attach a copy of Forms W-2 and 2439 to
the front of Form 1040. If you received
a Form W-2c (a corrected Form W-2),
attach a copy of your original Forms
W-2 and any Forms W-2c. Also attach
Forms W-2G and 1099-R to the front of
Form 1040 if tax was withheld.
Need more information or forms? Visit IRS.gov.
2013
Tax Table
See the instructions for line 44 to see if you must
use the Tax Table below to figure your tax.
!
CAUTION
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they
find the $25,300-25,350 taxable income line. Next, they find
the column for married filing jointly and read down the
column. The amount shown where the taxable income line
and filing status column meet is $2,906. This is the tax
amount they should enter on Form 1040, line 44.
If line 43
(taxable
income) is—
0
1
2
4
6
9
0
1
2
4
6
9
100
125
150
175
125
150
175
200
11
14
16
19
11
14
16
19
11
14
16
19
11
14
16
19
200
225
250
275
225
250
275
300
21
24
26
29
21
24
26
29
21
24
26
29
21
24
26
29
300
325
350
375
325
350
375
400
31
34
36
39
31
34
36
39
31
34
36
39
31
34
36
39
400
425
450
475
425
450
475
500
41
44
46
49
41
44
46
49
41
44
46
49
41
44
46
49
500
525
550
575
525
550
575
600
51
54
56
59
51
54
56
59
51
54
56
59
51
54
56
59
600
625
650
675
625
650
675
700
61
64
66
69
61
64
66
69
61
64
66
69
61
64
66
69
700
725
750
775
725
750
775
800
71
74
76
79
71
74
76
79
71
74
76
79
71
74
76
79
800
825
850
875
825
850
875
900
81
84
86
89
81
84
86
89
81
84
86
89
81
84
86
89
900
925
950
975
925
950
975
1,000
91
94
96
99
91
94
96
99
91
94
96
99
91
94
96
99
At
least
.
Your tax is—
0
1
2
4
6
9
Head of
a household
.
0
1
2
4
6
9
Married
filing
separately
.
5
15
25
50
75
100
Married
filing
jointly *
.
0
5
15
25
50
75
Single
.
But
less
than
.
At
least
If line 43
(taxable
income) is—
And you are—
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
1,000
At
But
Least Less
Than
Single
25,200
25,250
25,300
25,350
3,338
3,345
3,353
3,360
25,250
25,300
25,350
25,400
If line 43
(taxable
income) is—
And you are—
But
less
than
Sample Table
At
least
Married Married Head
of a
filing
filing
housejointly * sepahold
rately
Your tax is—
2,891 3,338
2,899 3,345
2,906 3,353
2,914 3,360
3,146
3,154
3,161
3,169
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
2,000
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1,100
101
104
106
109
101
104
106
109
101
104
106
109
101
104
106
109
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
201
204
206
209
201
204
206
209
201
204
206
209
201
204
206
209
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
111
114
116
119
111
114
116
119
111
114
116
119
111
114
116
119
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
211
214
216
219
211
214
216
219
211
214
216
219
211
214
216
219
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
121
124
126
129
121
124
126
129
121
124
126
129
121
124
126
129
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
221
224
226
229
221
224
226
229
221
224
226
229
221
224
226
229
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
131
134
136
139
131
134
136
139
131
134
136
139
131
134
136
139
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
231
234
236
239
231
234
236
239
231
234
236
239
231
234
236
239
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
141
144
146
149
141
144
146
149
141
144
146
149
141
144
146
149
2,400
2,425
2,450
2,475
2,425
2,450
2,475
2,500
241
244
246
249
241
244
246
249
241
244
246
249
241
244
246
249
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
151
154
156
159
151
154
156
159
151
154
156
159
151
154
156
159
2,500
2,525
2,550
2,575
2,525
2,550
2,575
2,600
251
254
256
259
251
254
256
259
251
254
256
259
251
254
256
259
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
161
164
166
169
161
164
166
169
161
164
166
169
161
164
166
169
2,600
2,625
2,650
2,675
2,625
2,650
2,675
2,700
261
264
266
269
261
264
266
269
261
264
266
269
261
264
266
269
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
171
174
176
179
171
174
176
179
171
174
176
179
171
174
176
179
2,700
2,725
2,750
2,775
2,725
2,750
2,775
2,800
271
274
276
279
271
274
276
279
271
274
276
279
271
274
276
279
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
181
184
186
189
181
184
186
189
181
184
186
189
181
184
186
189
2,800
2,825
2,850
2,875
2,825
2,850
2,875
2,900
281
284
286
289
281
284
286
289
281
284
286
289
281
284
286
289
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
191
194
196
199
191
194
196
199
191
194
196
199
191
194
196
199
2,900
2,925
2,950
2,975
2,925
2,950
2,975
3,000
291
294
296
299
291
294
296
299
291
294
296
299
291
294
296
299
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-74-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
3,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
6,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
9,000
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
303
308
313
318
303
308
313
318
303
308
313
318
303
308
313
318
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
603
608
613
618
603
608
613
618
603
608
613
618
603
608
613
618
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
908
915
923
930
903
908
913
918
908
915
923
930
903
908
913
918
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
323
328
333
338
323
328
333
338
323
328
333
338
323
328
333
338
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
623
628
633
638
623
628
633
638
623
628
633
638
623
628
633
638
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
938
945
953
960
923
928
933
938
938
945
953
960
923
928
933
938
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
343
348
353
358
343
348
353
358
343
348
353
358
343
348
353
358
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
643
648
653
658
643
648
653
658
643
648
653
658
643
648
653
658
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
968
975
983
990
943
948
953
958
968
975
983
990
943
948
953
958
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
363
368
373
378
363
368
373
378
363
368
373
378
363
368
373
378
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
663
668
673
678
663
668
673
678
663
668
673
678
663
668
673
678
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
998
1,005
1,013
1,020
963
968
973
978
998
1,005
1,013
1,020
963
968
973
978
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
383
388
393
398
383
388
393
398
383
388
393
398
383
388
393
398
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
683
688
693
698
683
688
693
698
683
688
693
698
683
688
693
698
9,800
9,850
9,900
9,950
9,850
9,900
9,950
10,000
1,028
1,035
1,043
1,050
983
988
993
998
1,028
1,035
1,043
1,050
983
988
993
998
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
403
408
413
418
403
408
413
418
403
408
413
418
403
408
413
418
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
703
708
713
718
703
708
713
718
703
708
713
718
703
708
713
718
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
1,058
1,065
1,073
1,080
1,003
1,008
1,013
1,018
1,058
1,065
1,073
1,080
1,003
1,008
1,013
1,018
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
423
428
433
438
423
428
433
438
423
428
433
438
423
428
433
438
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
723
728
733
738
723
728
733
738
723
728
733
738
723
728
733
738
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
1,088
1,095
1,103
1,110
1,023
1,028
1,033
1,038
1,088
1,095
1,103
1,110
1,023
1,028
1,033
1,038
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
443
448
453
458
443
448
453
458
443
448
453
458
443
448
453
458
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
743
748
753
758
743
748
753
758
743
748
753
758
743
748
753
758
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
1,118
1,125
1,133
1,140
1,043
1,048
1,053
1,058
1,118
1,125
1,133
1,140
1,043
1,048
1,053
1,058
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
463
468
473
478
463
468
473
478
463
468
473
478
463
468
473
478
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
763
768
773
778
763
768
773
778
763
768
773
778
763
768
773
778
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
1,148
1,155
1,163
1,170
1,063
1,068
1,073
1,078
1,148
1,155
1,163
1,170
1,063
1,068
1,073
1,078
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
483
488
493
498
483
488
493
498
483
488
493
498
483
488
493
498
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
783
788
793
798
783
788
793
798
783
788
793
798
783
788
793
798
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
1,178
1,185
1,193
1,200
1,083
1,088
1,093
1,098
1,178
1,185
1,193
1,200
1,083
1,088
1,093
1,098
4,000
7,000
5,000
10,000
8,000
11,000
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
503
508
513
518
503
508
513
518
503
508
513
518
503
508
513
518
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
803
808
813
818
803
808
813
818
803
808
813
818
803
808
813
818
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
1,208
1,215
1,223
1,230
1,103
1,108
1,113
1,118
1,208
1,215
1,223
1,230
1,103
1,108
1,113
1,118
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
523
528
533
538
523
528
533
538
523
528
533
538
523
528
533
538
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
823
828
833
838
823
828
833
838
823
828
833
838
823
828
833
838
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
1,238
1,245
1,253
1,260
1,123
1,128
1,133
1,138
1,238
1,245
1,253
1,260
1,123
1,128
1,133
1,138
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
543
548
553
558
543
548
553
558
543
548
553
558
543
548
553
558
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
843
848
853
858
843
848
853
858
843
848
853
858
843
848
853
858
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
1,268
1,275
1,283
1,290
1,143
1,148
1,153
1,158
1,268
1,275
1,283
1,290
1,143
1,148
1,153
1,158
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
563
568
573
578
563
568
573
578
563
568
573
578
563
568
573
578
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
863
868
873
878
863
868
873
878
863
868
873
878
863
868
873
878
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
1,298
1,305
1,313
1,320
1,163
1,168
1,173
1,178
1,298
1,305
1,313
1,320
1,163
1,168
1,173
1,178
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
583
588
593
598
583
588
593
598
583
588
593
598
583
588
593
598
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
883
888
893
900
883
888
893
898
883
888
893
900
883
888
893
898
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
1,328
1,335
1,343
1,350
1,183
1,188
1,193
1,198
1,328
1,335
1,343
1,350
1,183
1,188
1,193
1,198
(Continued)
* This column must also be used by a qualifying widow(er).
-75-
Need more information or forms? Visit IRS.gov.
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
12,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
15,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
18,000
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
1,358
1,365
1,373
1,380
1,203
1,208
1,213
1,218
1,358
1,365
1,373
1,380
1,203
1,208
1,213
1,218
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
1,808
1,815
1,823
1,830
1,503
1,508
1,513
1,518
1,808
1,815
1,823
1,830
1,616
1,624
1,631
1,639
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
2,258
2,265
2,273
2,280
1,811
1,819
1,826
1,834
2,258
2,265
2,273
2,280
2,066
2,074
2,081
2,089
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
1,388
1,395
1,403
1,410
1,223
1,228
1,233
1,238
1,388
1,395
1,403
1,410
1,223
1,228
1,233
1,238
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
1,838
1,845
1,853
1,860
1,523
1,528
1,533
1,538
1,838
1,845
1,853
1,860
1,646
1,654
1,661
1,669
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
2,288
2,295
2,303
2,310
1,841
1,849
1,856
1,864
2,288
2,295
2,303
2,310
2,096
2,104
2,111
2,119
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
1,418
1,425
1,433
1,440
1,243
1,248
1,253
1,258
1,418
1,425
1,433
1,440
1,243
1,248
1,253
1,258
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
1,868
1,875
1,883
1,890
1,543
1,548
1,553
1,558
1,868
1,875
1,883
1,890
1,676
1,684
1,691
1,699
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
2,318
2,325
2,333
2,340
1,871
1,879
1,886
1,894
2,318
2,325
2,333
2,340
2,126
2,134
2,141
2,149
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
1,448
1,455
1,463
1,470
1,263
1,268
1,273
1,278
1,448
1,455
1,463
1,470
1,263
1,268
1,273
1,279
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
1,898
1,905
1,913
1,920
1,563
1,568
1,573
1,578
1,898
1,905
1,913
1,920
1,706
1,714
1,721
1,729
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
2,348
2,355
2,363
2,370
1,901
1,909
1,916
1,924
2,348
2,355
2,363
2,370
2,156
2,164
2,171
2,179
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
1,478
1,485
1,493
1,500
1,283
1,288
1,293
1,298
1,478
1,485
1,493
1,500
1,286
1,294
1,301
1,309
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
1,928
1,935
1,943
1,950
1,583
1,588
1,593
1,598
1,928
1,935
1,943
1,950
1,736
1,744
1,751
1,759
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
2,378
2,385
2,393
2,400
1,931
1,939
1,946
1,954
2,378
2,385
2,393
2,400
2,186
2,194
2,201
2,209
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
1,508
1,515
1,523
1,530
1,303
1,308
1,313
1,318
1,508
1,515
1,523
1,530
1,316
1,324
1,331
1,339
16,000
16,050
16,100
16,150
16,050
16,100
16,150
16,200
1,958
1,965
1,973
1,980
1,603
1,608
1,613
1,618
1,958
1,965
1,973
1,980
1,766
1,774
1,781
1,789
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
2,408
2,415
2,423
2,430
1,961
1,969
1,976
1,984
2,408
2,415
2,423
2,430
2,216
2,224
2,231
2,239
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
1,538
1,545
1,553
1,560
1,323
1,328
1,333
1,338
1,538
1,545
1,553
1,560
1,346
1,354
1,361
1,369
16,200
16,250
16,300
16,350
16,250
16,300
16,350
16,400
1,988
1,995
2,003
2,010
1,623
1,628
1,633
1,638
1,988
1,995
2,003
2,010
1,796
1,804
1,811
1,819
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
2,438
2,445
2,453
2,460
1,991
1,999
2,006
2,014
2,438
2,445
2,453
2,460
2,246
2,254
2,261
2,269
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
1,568
1,575
1,583
1,590
1,343
1,348
1,353
1,358
1,568
1,575
1,583
1,590
1,376
1,384
1,391
1,399
16,400
16,450
16,500
16,550
16,450
16,500
16,550
16,600
2,018
2,025
2,033
2,040
1,643
1,648
1,653
1,658
2,018
2,025
2,033
2,040
1,826
1,834
1,841
1,849
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
2,468
2,475
2,483
2,490
2,021
2,029
2,036
2,044
2,468
2,475
2,483
2,490
2,276
2,284
2,291
2,299
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
1,598
1,605
1,613
1,620
1,363
1,368
1,373
1,378
1,598
1,605
1,613
1,620
1,406
1,414
1,421
1,429
16,600
16,650
16,700
16,750
16,650
16,700
16,750
16,800
2,048
2,055
2,063
2,070
1,663
1,668
1,673
1,678
2,048
2,055
2,063
2,070
1,856
1,864
1,871
1,879
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
2,498
2,505
2,513
2,520
2,051
2,059
2,066
2,074
2,498
2,505
2,513
2,520
2,306
2,314
2,321
2,329
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
1,628
1,635
1,643
1,650
1,383
1,388
1,393
1,398
1,628
1,635
1,643
1,650
1,436
1,444
1,451
1,459
16,800
16,850
16,900
16,950
16,850
16,900
16,950
17,000
2,078
2,085
2,093
2,100
1,683
1,688
1,693
1,698
2,078
2,085
2,093
2,100
1,886
1,894
1,901
1,909
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
2,528
2,535
2,543
2,550
2,081
2,089
2,096
2,104
2,528
2,535
2,543
2,550
2,336
2,344
2,351
2,359
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
1,658
1,665
1,673
1,680
1,403
1,408
1,413
1,418
1,658
1,665
1,673
1,680
1,466
1,474
1,481
1,489
17,000
17,050
17,100
17,150
17,050
17,100
17,150
17,200
2,108
2,115
2,123
2,130
1,703
1,708
1,713
1,718
2,108
2,115
2,123
2,130
1,916
1,924
1,931
1,939
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
2,558
2,565
2,573
2,580
2,111
2,119
2,126
2,134
2,558
2,565
2,573
2,580
2,366
2,374
2,381
2,389
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
1,688
1,695
1,703
1,710
1,423
1,428
1,433
1,438
1,688
1,695
1,703
1,710
1,496
1,504
1,511
1,519
17,200
17,250
17,300
17,350
17,250
17,300
17,350
17,400
2,138
2,145
2,153
2,160
1,723
1,728
1,733
1,738
2,138
2,145
2,153
2,160
1,946
1,954
1,961
1,969
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
2,588
2,595
2,603
2,610
2,141
2,149
2,156
2,164
2,588
2,595
2,603
2,610
2,396
2,404
2,411
2,419
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
1,718
1,725
1,733
1,740
1,443
1,448
1,453
1,458
1,718
1,725
1,733
1,740
1,526
1,534
1,541
1,549
17,400
17,450
17,500
17,550
17,450
17,500
17,550
17,600
2,168
2,175
2,183
2,190
1,743
1,748
1,753
1,758
2,168
2,175
2,183
2,190
1,976
1,984
1,991
1,999
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
2,618
2,625
2,633
2,640
2,171
2,179
2,186
2,194
2,618
2,625
2,633
2,640
2,426
2,434
2,441
2,449
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
1,748
1,755
1,763
1,770
1,463
1,468
1,473
1,478
1,748
1,755
1,763
1,770
1,556
1,564
1,571
1,579
17,600
17,650
17,700
17,750
17,650
17,700
17,750
17,800
2,198
2,205
2,213
2,220
1,763
1,768
1,773
1,778
2,198
2,205
2,213
2,220
2,006
2,014
2,021
2,029
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
2,648
2,655
2,663
2,670
2,201
2,209
2,216
2,224
2,648
2,655
2,663
2,670
2,456
2,464
2,471
2,479
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
1,778
1,785
1,793
1,800
1,483
1,488
1,493
1,498
1,778
1,785
1,793
1,800
1,586
1,594
1,601
1,609
17,800
17,850
17,900
17,950
17,850
17,900
17,950
18,000
2,228
2,235
2,243
2,250
1,783
1,789
1,796
1,804
2,228
2,235
2,243
2,250
2,036
2,044
2,051
2,059
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
2,678
2,685
2,693
2,700
2,231
2,239
2,246
2,254
2,678
2,685
2,693
2,700
2,486
2,494
2,501
2,509
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-76-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
21,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
24,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
27,000
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
2,708
2,715
2,723
2,730
2,261
2,269
2,276
2,284
2,708
2,715
2,723
2,730
2,516
2,524
2,531
2,539
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
3,158
3,165
3,173
3,180
2,711
2,719
2,726
2,734
3,158
3,165
3,173
3,180
2,966
2,974
2,981
2,989
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
3,608
3,615
3,623
3,630
3,161
3,169
3,176
3,184
3,608
3,615
3,623
3,630
3,416
3,424
3,431
3,439
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
2,738
2,745
2,753
2,760
2,291
2,299
2,306
2,314
2,738
2,745
2,753
2,760
2,546
2,554
2,561
2,569
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
3,188
3,195
3,203
3,210
2,741
2,749
2,756
2,764
3,188
3,195
3,203
3,210
2,996
3,004
3,011
3,019
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
3,638
3,645
3,653
3,660
3,191
3,199
3,206
3,214
3,638
3,645
3,653
3,660
3,446
3,454
3,461
3,469
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
2,768
2,775
2,783
2,790
2,321
2,329
2,336
2,344
2,768
2,775
2,783
2,790
2,576
2,584
2,591
2,599
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
3,218
3,225
3,233
3,240
2,771
2,779
2,786
2,794
3,218
3,225
3,233
3,240
3,026
3,034
3,041
3,049
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
3,668
3,675
3,683
3,690
3,221
3,229
3,236
3,244
3,668
3,675
3,683
3,690
3,476
3,484
3,491
3,499
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
2,798
2,805
2,813
2,820
2,351
2,359
2,366
2,374
2,798
2,805
2,813
2,820
2,606
2,614
2,621
2,629
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
3,248
3,255
3,263
3,270
2,801
2,809
2,816
2,824
3,248
3,255
3,263
3,270
3,056
3,064
3,071
3,079
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
3,698
3,705
3,713
3,720
3,251
3,259
3,266
3,274
3,698
3,705
3,713
3,720
3,506
3,514
3,521
3,529
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
2,828
2,835
2,843
2,850
2,381
2,389
2,396
2,404
2,828
2,835
2,843
2,850
2,636
2,644
2,651
2,659
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
3,278
3,285
3,293
3,300
2,831
2,839
2,846
2,854
3,278
3,285
3,293
3,300
3,086
3,094
3,101
3,109
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
3,728
3,735
3,743
3,750
3,281
3,289
3,296
3,304
3,728
3,735
3,743
3,750
3,536
3,544
3,551
3,559
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
2,858
2,865
2,873
2,880
2,411
2,419
2,426
2,434
2,858
2,865
2,873
2,880
2,666
2,674
2,681
2,689
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
3,308
3,315
3,323
3,330
2,861
2,869
2,876
2,884
3,308
3,315
3,323
3,330
3,116
3,124
3,131
3,139
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
3,758
3,765
3,773
3,780
3,311
3,319
3,326
3,334
3,758
3,765
3,773
3,780
3,566
3,574
3,581
3,589
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
2,888
2,895
2,903
2,910
2,441
2,449
2,456
2,464
2,888
2,895
2,903
2,910
2,696
2,704
2,711
2,719
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
3,338
3,345
3,353
3,360
2,891
2,899
2,906
2,914
3,338
3,345
3,353
3,360
3,146
3,154
3,161
3,169
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
3,788
3,795
3,803
3,810
3,341
3,349
3,356
3,364
3,788
3,795
3,803
3,810
3,596
3,604
3,611
3,619
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
2,918
2,925
2,933
2,940
2,471
2,479
2,486
2,494
2,918
2,925
2,933
2,940
2,726
2,734
2,741
2,749
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
3,368
3,375
3,383
3,390
2,921
2,929
2,936
2,944
3,368
3,375
3,383
3,390
3,176
3,184
3,191
3,199
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
3,818
3,825
3,833
3,840
3,371
3,379
3,386
3,394
3,818
3,825
3,833
3,840
3,626
3,634
3,641
3,649
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
2,948
2,955
2,963
2,970
2,501
2,509
2,516
2,524
2,948
2,955
2,963
2,970
2,756
2,764
2,771
2,779
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
3,398
3,405
3,413
3,420
2,951
2,959
2,966
2,974
3,398
3,405
3,413
3,420
3,206
3,214
3,221
3,229
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
3,848
3,855
3,863
3,870
3,401
3,409
3,416
3,424
3,848
3,855
3,863
3,870
3,656
3,664
3,671
3,679
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
2,978
2,985
2,993
3,000
2,531
2,539
2,546
2,554
2,978
2,985
2,993
3,000
2,786
2,794
2,801
2,809
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
3,428
3,435
3,443
3,450
2,981
2,989
2,996
3,004
3,428
3,435
3,443
3,450
3,236
3,244
3,251
3,259
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
3,878
3,885
3,893
3,900
3,431
3,439
3,446
3,454
3,878
3,885
3,893
3,900
3,686
3,694
3,701
3,709
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
3,008
3,015
3,023
3,030
2,561
2,569
2,576
2,584
3,008
3,015
3,023
3,030
2,816
2,824
2,831
2,839
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
3,458
3,465
3,473
3,480
3,011
3,019
3,026
3,034
3,458
3,465
3,473
3,480
3,266
3,274
3,281
3,289
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
3,908
3,915
3,923
3,930
3,461
3,469
3,476
3,484
3,908
3,915
3,923
3,930
3,716
3,724
3,731
3,739
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
3,038
3,045
3,053
3,060
2,591
2,599
2,606
2,614
3,038
3,045
3,053
3,060
2,846
2,854
2,861
2,869
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
3,488
3,495
3,503
3,510
3,041
3,049
3,056
3,064
3,488
3,495
3,503
3,510
3,296
3,304
3,311
3,319
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
3,938
3,945
3,953
3,960
3,491
3,499
3,506
3,514
3,938
3,945
3,953
3,960
3,746
3,754
3,761
3,769
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
3,068
3,075
3,083
3,090
2,621
2,629
2,636
2,644
3,068
3,075
3,083
3,090
2,876
2,884
2,891
2,899
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
3,518
3,525
3,533
3,540
3,071
3,079
3,086
3,094
3,518
3,525
3,533
3,540
3,326
3,334
3,341
3,349
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
3,968
3,975
3,983
3,990
3,521
3,529
3,536
3,544
3,968
3,975
3,983
3,990
3,776
3,784
3,791
3,799
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
3,098
3,105
3,113
3,120
2,651
2,659
2,666
2,674
3,098
3,105
3,113
3,120
2,906
2,914
2,921
2,929
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
3,548
3,555
3,563
3,570
3,101
3,109
3,116
3,124
3,548
3,555
3,563
3,570
3,356
3,364
3,371
3,379
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
3,998
4,005
4,013
4,020
3,551
3,559
3,566
3,574
3,998
4,005
4,013
4,020
3,806
3,814
3,821
3,829
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
3,128
3,135
3,143
3,150
2,681
2,689
2,696
2,704
3,128
3,135
3,143
3,150
2,936
2,944
2,951
2,959
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
3,578
3,585
3,593
3,600
3,131
3,139
3,146
3,154
3,578
3,585
3,593
3,600
3,386
3,394
3,401
3,409
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
4,028
4,035
4,043
4,050
3,581
3,589
3,596
3,604
4,028
4,035
4,043
4,050
3,836
3,844
3,851
3,859
(Continued)
* This column must also be used by a qualifying widow(er).
-77-
Need more information or forms? Visit IRS.gov.
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
30,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
33,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
36,000
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
4,058
4,065
4,073
4,080
3,611
3,619
3,626
3,634
4,058
4,065
4,073
4,080
3,866
3,874
3,881
3,889
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
4,508
4,515
4,523
4,530
4,061
4,069
4,076
4,084
4,508
4,515
4,523
4,530
4,316
4,324
4,331
4,339
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
4,958
4,965
4,973
4,980
4,511
4,519
4,526
4,534
4,958
4,965
4,973
4,980
4,766
4,774
4,781
4,789
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
4,088
4,095
4,103
4,110
3,641
3,649
3,656
3,664
4,088
4,095
4,103
4,110
3,896
3,904
3,911
3,919
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
4,538
4,545
4,553
4,560
4,091
4,099
4,106
4,114
4,538
4,545
4,553
4,560
4,346
4,354
4,361
4,369
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
4,988
4,998
5,010
5,023
4,541
4,549
4,556
4,564
4,988
4,998
5,010
5,023
4,796
4,804
4,811
4,819
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
4,118
4,125
4,133
4,140
3,671
3,679
3,686
3,694
4,118
4,125
4,133
4,140
3,926
3,934
3,941
3,949
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
4,568
4,575
4,583
4,590
4,121
4,129
4,136
4,144
4,568
4,575
4,583
4,590
4,376
4,384
4,391
4,399
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
5,035
5,048
5,060
5,073
4,571
4,579
4,586
4,594
5,035
5,048
5,060
5,073
4,826
4,834
4,841
4,849
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
4,148
4,155
4,163
4,170
3,701
3,709
3,716
3,724
4,148
4,155
4,163
4,170
3,956
3,964
3,971
3,979
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
4,598
4,605
4,613
4,620
4,151
4,159
4,166
4,174
4,598
4,605
4,613
4,620
4,406
4,414
4,421
4,429
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
5,085
5,098
5,110
5,123
4,601
4,609
4,616
4,624
5,085
5,098
5,110
5,123
4,856
4,864
4,871
4,879
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
4,178
4,185
4,193
4,200
3,731
3,739
3,746
3,754
4,178
4,185
4,193
4,200
3,986
3,994
4,001
4,009
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
4,628
4,635
4,643
4,650
4,181
4,189
4,196
4,204
4,628
4,635
4,643
4,650
4,436
4,444
4,451
4,459
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
5,135
5,148
5,160
5,173
4,631
4,639
4,646
4,654
5,135
5,148
5,160
5,173
4,886
4,894
4,901
4,909
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
4,208
4,215
4,223
4,230
3,761
3,769
3,776
3,784
4,208
4,215
4,223
4,230
4,016
4,024
4,031
4,039
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
4,658
4,665
4,673
4,680
4,211
4,219
4,226
4,234
4,658
4,665
4,673
4,680
4,466
4,474
4,481
4,489
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
5,185
5,198
5,210
5,223
4,661
4,669
4,676
4,684
5,185
5,198
5,210
5,223
4,916
4,924
4,931
4,939
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
4,238
4,245
4,253
4,260
3,791
3,799
3,806
3,814
4,238
4,245
4,253
4,260
4,046
4,054
4,061
4,069
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
4,688
4,695
4,703
4,710
4,241
4,249
4,256
4,264
4,688
4,695
4,703
4,710
4,496
4,504
4,511
4,519
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
5,235
5,248
5,260
5,273
4,691
4,699
4,706
4,714
5,235
5,248
5,260
5,273
4,946
4,954
4,961
4,969
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
4,268
4,275
4,283
4,290
3,821
3,829
3,836
3,844
4,268
4,275
4,283
4,290
4,076
4,084
4,091
4,099
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
4,718
4,725
4,733
4,740
4,271
4,279
4,286
4,294
4,718
4,725
4,733
4,740
4,526
4,534
4,541
4,549
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
5,285
5,298
5,310
5,323
4,721
4,729
4,736
4,744
5,285
5,298
5,310
5,323
4,976
4,984
4,991
4,999
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
4,298
4,305
4,313
4,320
3,851
3,859
3,866
3,874
4,298
4,305
4,313
4,320
4,106
4,114
4,121
4,129
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
4,748
4,755
4,763
4,770
4,301
4,309
4,316
4,324
4,748
4,755
4,763
4,770
4,556
4,564
4,571
4,579
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
5,335
5,348
5,360
5,373
4,751
4,759
4,766
4,774
5,335
5,348
5,360
5,373
5,006
5,014
5,021
5,029
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
4,328
4,335
4,343
4,350
3,881
3,889
3,896
3,904
4,328
4,335
4,343
4,350
4,136
4,144
4,151
4,159
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
4,778
4,785
4,793
4,800
4,331
4,339
4,346
4,354
4,778
4,785
4,793
4,800
4,586
4,594
4,601
4,609
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
5,385
5,398
5,410
5,423
4,781
4,789
4,796
4,804
5,385
5,398
5,410
5,423
5,036
5,044
5,051
5,059
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
4,358
4,365
4,373
4,380
3,911
3,919
3,926
3,934
4,358
4,365
4,373
4,380
4,166
4,174
4,181
4,189
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
4,808
4,815
4,823
4,830
4,361
4,369
4,376
4,384
4,808
4,815
4,823
4,830
4,616
4,624
4,631
4,639
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
5,435
5,448
5,460
5,473
4,811
4,819
4,826
4,834
5,435
5,448
5,460
5,473
5,066
5,074
5,081
5,089
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
4,388
4,395
4,403
4,410
3,941
3,949
3,956
3,964
4,388
4,395
4,403
4,410
4,196
4,204
4,211
4,219
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
4,838
4,845
4,853
4,860
4,391
4,399
4,406
4,414
4,838
4,845
4,853
4,860
4,646
4,654
4,661
4,669
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
5,485
5,498
5,510
5,523
4,841
4,849
4,856
4,864
5,485
5,498
5,510
5,523
5,096
5,104
5,111
5,119
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
4,418
4,425
4,433
4,440
3,971
3,979
3,986
3,994
4,418
4,425
4,433
4,440
4,226
4,234
4,241
4,249
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
4,868
4,875
4,883
4,890
4,421
4,429
4,436
4,444
4,868
4,875
4,883
4,890
4,676
4,684
4,691
4,699
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
5,535
5,548
5,560
5,573
4,871
4,879
4,886
4,894
5,535
5,548
5,560
5,573
5,126
5,134
5,141
5,149
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
4,448
4,455
4,463
4,470
4,001
4,009
4,016
4,024
4,448
4,455
4,463
4,470
4,256
4,264
4,271
4,279
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
4,898
4,905
4,913
4,920
4,451
4,459
4,466
4,474
4,898
4,905
4,913
4,920
4,706
4,714
4,721
4,729
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
5,585
5,598
5,610
5,623
4,901
4,909
4,916
4,924
5,585
5,598
5,610
5,623
5,156
5,164
5,171
5,179
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
4,478
4,485
4,493
4,500
4,031
4,039
4,046
4,054
4,478
4,485
4,493
4,500
4,286
4,294
4,301
4,309
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
4,928
4,935
4,943
4,950
4,481
4,489
4,496
4,504
4,928
4,935
4,943
4,950
4,736
4,744
4,751
4,759
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
5,635
5,648
5,660
5,673
4,931
4,939
4,946
4,954
5,635
5,648
5,660
5,673
5,186
5,194
5,201
5,209
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-78-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
39,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
42,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
45,000
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
5,685
5,698
5,710
5,723
4,961
4,969
4,976
4,984
5,685
5,698
5,710
5,723
5,216
5,224
5,231
5,239
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
6,435
6,448
6,460
6,473
5,411
5,419
5,426
5,434
6,435
6,448
6,460
6,473
5,666
5,674
5,681
5,689
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
7,185
7,198
7,210
7,223
5,861
5,869
5,876
5,884
7,185
7,198
7,210
7,223
6,116
6,124
6,131
6,139
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
5,735
5,748
5,760
5,773
4,991
4,999
5,006
5,014
5,735
5,748
5,760
5,773
5,246
5,254
5,261
5,269
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
6,485
6,498
6,510
6,523
5,441
5,449
5,456
5,464
6,485
6,498
6,510
6,523
5,696
5,704
5,711
5,719
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
7,235
7,248
7,260
7,273
5,891
5,899
5,906
5,914
7,235
7,248
7,260
7,273
6,146
6,154
6,161
6,169
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
5,785
5,798
5,810
5,823
5,021
5,029
5,036
5,044
5,785
5,798
5,810
5,823
5,276
5,284
5,291
5,299
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
6,535
6,548
6,560
6,573
5,471
5,479
5,486
5,494
6,535
6,548
6,560
6,573
5,726
5,734
5,741
5,749
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
7,285
7,298
7,310
7,323
5,921
5,929
5,936
5,944
7,285
7,298
7,310
7,323
6,176
6,184
6,191
6,199
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
5,835
5,848
5,860
5,873
5,051
5,059
5,066
5,074
5,835
5,848
5,860
5,873
5,306
5,314
5,321
5,329
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
6,585
6,598
6,610
6,623
5,501
5,509
5,516
5,524
6,585
6,598
6,610
6,623
5,756
5,764
5,771
5,779
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
7,335
7,348
7,360
7,373
5,951
5,959
5,966
5,974
7,335
7,348
7,360
7,373
6,206
6,214
6,221
6,229
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
5,885
5,898
5,910
5,923
5,081
5,089
5,096
5,104
5,885
5,898
5,910
5,923
5,336
5,344
5,351
5,359
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
6,635
6,648
6,660
6,673
5,531
5,539
5,546
5,554
6,635
6,648
6,660
6,673
5,786
5,794
5,801
5,809
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
7,385
7,398
7,410
7,423
5,981
5,989
5,996
6,004
7,385
7,398
7,410
7,423
6,236
6,244
6,251
6,259
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
5,935
5,948
5,960
5,973
5,111
5,119
5,126
5,134
5,935
5,948
5,960
5,973
5,366
5,374
5,381
5,389
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
6,685
6,698
6,710
6,723
5,561
5,569
5,576
5,584
6,685
6,698
6,710
6,723
5,816
5,824
5,831
5,839
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
7,435
7,448
7,460
7,473
6,011
6,019
6,026
6,034
7,435
7,448
7,460
7,473
6,266
6,274
6,281
6,289
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
5,985
5,998
6,010
6,023
5,141
5,149
5,156
5,164
5,985
5,998
6,010
6,023
5,396
5,404
5,411
5,419
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
6,735
6,748
6,760
6,773
5,591
5,599
5,606
5,614
6,735
6,748
6,760
6,773
5,846
5,854
5,861
5,869
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
7,485
7,498
7,510
7,523
6,041
6,049
6,056
6,064
7,485
7,498
7,510
7,523
6,296
6,304
6,311
6,319
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
6,035
6,048
6,060
6,073
5,171
5,179
5,186
5,194
6,035
6,048
6,060
6,073
5,426
5,434
5,441
5,449
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
6,785
6,798
6,810
6,823
5,621
5,629
5,636
5,644
6,785
6,798
6,810
6,823
5,876
5,884
5,891
5,899
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
7,535
7,548
7,560
7,573
6,071
6,079
6,086
6,094
7,535
7,548
7,560
7,573
6,326
6,334
6,341
6,349
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
6,085
6,098
6,110
6,123
5,201
5,209
5,216
5,224
6,085
6,098
6,110
6,123
5,456
5,464
5,471
5,479
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
6,835
6,848
6,860
6,873
5,651
5,659
5,666
5,674
6,835
6,848
6,860
6,873
5,906
5,914
5,921
5,929
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
7,585
7,598
7,610
7,623
6,101
6,109
6,116
6,124
7,585
7,598
7,610
7,623
6,356
6,364
6,371
6,379
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
6,135
6,148
6,160
6,173
5,231
5,239
5,246
5,254
6,135
6,148
6,160
6,173
5,486
5,494
5,501
5,509
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
6,885
6,898
6,910
6,923
5,681
5,689
5,696
5,704
6,885
6,898
6,910
6,923
5,936
5,944
5,951
5,959
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
7,635
7,648
7,660
7,673
6,131
6,139
6,146
6,154
7,635
7,648
7,660
7,673
6,386
6,394
6,401
6,409
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
6,185
6,198
6,210
6,223
5,261
5,269
5,276
5,284
6,185
6,198
6,210
6,223
5,516
5,524
5,531
5,539
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
6,935
6,948
6,960
6,973
5,711
5,719
5,726
5,734
6,935
6,948
6,960
6,973
5,966
5,974
5,981
5,989
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
7,685
7,698
7,710
7,723
6,161
6,169
6,176
6,184
7,685
7,698
7,710
7,723
6,416
6,424
6,431
6,439
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
6,235
6,248
6,260
6,273
5,291
5,299
5,306
5,314
6,235
6,248
6,260
6,273
5,546
5,554
5,561
5,569
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
6,985
6,998
7,010
7,023
5,741
5,749
5,756
5,764
6,985
6,998
7,010
7,023
5,996
6,004
6,011
6,019
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
7,735
7,748
7,760
7,773
6,191
6,199
6,206
6,214
7,735
7,748
7,760
7,773
6,446
6,454
6,461
6,469
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
6,285
6,298
6,310
6,323
5,321
5,329
5,336
5,344
6,285
6,298
6,310
6,323
5,576
5,584
5,591
5,599
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
7,035
7,048
7,060
7,073
5,771
5,779
5,786
5,794
7,035
7,048
7,060
7,073
6,026
6,034
6,041
6,049
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
7,785
7,798
7,810
7,823
6,221
6,229
6,236
6,244
7,785
7,798
7,810
7,823
6,476
6,484
6,491
6,499
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
6,335
6,348
6,360
6,373
5,351
5,359
5,366
5,374
6,335
6,348
6,360
6,373
5,606
5,614
5,621
5,629
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
7,085
7,098
7,110
7,123
5,801
5,809
5,816
5,824
7,085
7,098
7,110
7,123
6,056
6,064
6,071
6,079
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
7,835
7,848
7,860
7,873
6,251
6,259
6,266
6,274
7,835
7,848
7,860
7,873
6,506
6,514
6,521
6,529
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
6,385
6,398
6,410
6,423
5,381
5,389
5,396
5,404
6,385
6,398
6,410
6,423
5,636
5,644
5,651
5,659
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
7,135
7,148
7,160
7,173
5,831
5,839
5,846
5,854
7,135
7,148
7,160
7,173
6,086
6,094
6,101
6,109
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
7,885
7,898
7,910
7,923
6,281
6,289
6,296
6,304
7,885
7,898
7,910
7,923
6,536
6,544
6,551
6,559
(Continued)
* This column must also be used by a qualifying widow(er).
-79-
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2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
48,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
51,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
54,000
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
7,935
7,948
7,960
7,973
6,311
6,319
6,326
6,334
7,935
7,948
7,960
7,973
6,566
6,574
6,581
6,589
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
8,685
8,698
8,710
8,723
6,761
6,769
6,776
6,784
8,685
8,698
8,710
8,723
7,259
7,271
7,284
7,296
54,000
54,050
54,100
54,150
54,050
54,100
54,150
54,200
9,435
9,448
9,460
9,473
7,211
7,219
7,226
7,234
9,435
9,448
9,460
9,473
8,009
8,021
8,034
8,046
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
7,985
7,998
8,010
8,023
6,341
6,349
6,356
6,364
7,985
7,998
8,010
8,023
6,596
6,604
6,611
6,619
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
8,735
8,748
8,760
8,773
6,791
6,799
6,806
6,814
8,735
8,748
8,760
8,773
7,309
7,321
7,334
7,346
54,200
54,250
54,300
54,350
54,250
54,300
54,350
54,400
9,485
9,498
9,510
9,523
7,241
7,249
7,256
7,264
9,485
9,498
9,510
9,523
8,059
8,071
8,084
8,096
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
8,035
8,048
8,060
8,073
6,371
6,379
6,386
6,394
8,035
8,048
8,060
8,073
6,626
6,634
6,641
6,649
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
8,785
8,798
8,810
8,823
6,821
6,829
6,836
6,844
8,785
8,798
8,810
8,823
7,359
7,371
7,384
7,396
54,400
54,450
54,500
54,550
54,450
54,500
54,550
54,600
9,535
9,548
9,560
9,573
7,271
7,279
7,286
7,294
9,535
9,548
9,560
9,573
8,109
8,121
8,134
8,146
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
8,085
8,098
8,110
8,123
6,401
6,409
6,416
6,424
8,085
8,098
8,110
8,123
6,659
6,671
6,684
6,696
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
8,835
8,848
8,860
8,873
6,851
6,859
6,866
6,874
8,835
8,848
8,860
8,873
7,409
7,421
7,434
7,446
54,600
54,650
54,700
54,750
54,650
54,700
54,750
54,800
9,585
9,598
9,610
9,623
7,301
7,309
7,316
7,324
9,585
9,598
9,610
9,623
8,159
8,171
8,184
8,196
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
8,135
8,148
8,160
8,173
6,431
6,439
6,446
6,454
8,135
8,148
8,160
8,173
6,709
6,721
6,734
6,746
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
8,885
8,898
8,910
8,923
6,881
6,889
6,896
6,904
8,885
8,898
8,910
8,923
7,459
7,471
7,484
7,496
54,800
54,850
54,900
54,950
54,850
54,900
54,950
55,000
9,635
9,648
9,660
9,673
7,331
7,339
7,346
7,354
9,635
9,648
9,660
9,673
8,209
8,221
8,234
8,246
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
8,185
8,198
8,210
8,223
6,461
6,469
6,476
6,484
8,185
8,198
8,210
8,223
6,759
6,771
6,784
6,796
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
8,935
8,948
8,960
8,973
6,911
6,919
6,926
6,934
8,935
8,948
8,960
8,973
7,509
7,521
7,534
7,546
55,000
55,050
55,100
55,150
55,050
55,100
55,150
55,200
9,685
9,698
9,710
9,723
7,361
7,369
7,376
7,384
9,685
9,698
9,710
9,723
8,259
8,271
8,284
8,296
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
8,235
8,248
8,260
8,273
6,491
6,499
6,506
6,514
8,235
8,248
8,260
8,273
6,809
6,821
6,834
6,846
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
8,985
8,998
9,010
9,023
6,941
6,949
6,956
6,964
8,985
8,998
9,010
9,023
7,559
7,571
7,584
7,596
55,200
55,250
55,300
55,350
55,250
55,300
55,350
55,400
9,735
9,748
9,760
9,773
7,391
7,399
7,406
7,414
9,735
9,748
9,760
9,773
8,309
8,321
8,334
8,346
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
8,285
8,298
8,310
8,323
6,521
6,529
6,536
6,544
8,285
8,298
8,310
8,323
6,859
6,871
6,884
6,896
52,400
52,450
52,500
52,550
52,450
52,500
52,550
52,600
9,035
9,048
9,060
9,073
6,971
6,979
6,986
6,994
9,035
9,048
9,060
9,073
7,609
7,621
7,634
7,646
55,400
55,450
55,500
55,550
55,450
55,500
55,550
55,600
9,785
9,798
9,810
9,823
7,421
7,429
7,436
7,444
9,785
9,798
9,810
9,823
8,359
8,371
8,384
8,396
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
8,335
8,348
8,360
8,373
6,551
6,559
6,566
6,574
8,335
8,348
8,360
8,373
6,909
6,921
6,934
6,946
52,600
52,650
52,700
52,750
52,650
52,700
52,750
52,800
9,085
9,098
9,110
9,123
7,001
7,009
7,016
7,024
9,085
9,098
9,110
9,123
7,659
7,671
7,684
7,696
55,600
55,650
55,700
55,750
55,650
55,700
55,750
55,800
9,835
9,848
9,860
9,873
7,451
7,459
7,466
7,474
9,835
9,848
9,860
9,873
8,409
8,421
8,434
8,446
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
8,385
8,398
8,410
8,423
6,581
6,589
6,596
6,604
8,385
8,398
8,410
8,423
6,959
6,971
6,984
6,996
52,800
52,850
52,900
52,950
52,850
52,900
52,950
53,000
9,135
9,148
9,160
9,173
7,031
7,039
7,046
7,054
9,135
9,148
9,160
9,173
7,709
7,721
7,734
7,746
55,800
55,850
55,900
55,950
55,850
55,900
55,950
56,000
9,885
9,898
9,910
9,923
7,481
7,489
7,496
7,504
9,885
9,898
9,910
9,923
8,459
8,471
8,484
8,496
50,000
53,000
56,000
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
8,435
8,448
8,460
8,473
6,611
6,619
6,626
6,634
8,435
8,448
8,460
8,473
7,009
7,021
7,034
7,046
53,000
53,050
53,100
53,150
53,050
53,100
53,150
53,200
9,185
9,198
9,210
9,223
7,061
7,069
7,076
7,084
9,185
9,198
9,210
9,223
7,759
7,771
7,784
7,796
56,000
56,050
56,100
56,150
56,050
56,100
56,150
56,200
9,935
9,948
9,960
9,973
7,511
7,519
7,526
7,534
9,935
9,948
9,960
9,973
8,509
8,521
8,534
8,546
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
8,485
8,498
8,510
8,523
6,641
6,649
6,656
6,664
8,485
8,498
8,510
8,523
7,059
7,071
7,084
7,096
53,200
53,250
53,300
53,350
53,250
53,300
53,350
53,400
9,235
9,248
9,260
9,273
7,091
7,099
7,106
7,114
9,235
9,248
9,260
9,273
7,809
7,821
7,834
7,846
56,200
56,250
56,300
56,350
56,250
56,300
56,350
56,400
9,985
9,998
10,010
10,023
7,541
7,549
7,556
7,564
9,985
9,998
10,010
10,023
8,559
8,571
8,584
8,596
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
8,535
8,548
8,560
8,573
6,671
6,679
6,686
6,694
8,535
8,548
8,560
8,573
7,109
7,121
7,134
7,146
53,400
53,450
53,500
53,550
53,450
53,500
53,550
53,600
9,285
9,298
9,310
9,323
7,121
7,129
7,136
7,144
9,285
9,298
9,310
9,323
7,859
7,871
7,884
7,896
56,400
56,450
56,500
56,550
56,450
56,500
56,550
56,600
10,035
10,048
10,060
10,073
7,571
7,579
7,586
7,594
10,035
10,048
10,060
10,073
8,609
8,621
8,634
8,646
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
8,585
8,598
8,610
8,623
6,701
6,709
6,716
6,724
8,585
8,598
8,610
8,623
7,159
7,171
7,184
7,196
53,600
53,650
53,700
53,750
53,650
53,700
53,750
53,800
9,335
9,348
9,360
9,373
7,151
7,159
7,166
7,174
9,335
9,348
9,360
9,373
7,909
7,921
7,934
7,946
56,600
56,650
56,700
56,750
56,650
56,700
56,750
56,800
10,085
10,098
10,110
10,123
7,601
7,609
7,616
7,624
10,085
10,098
10,110
10,123
8,659
8,671
8,684
8,696
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
8,635
8,648
8,660
8,673
6,731
6,739
6,746
6,754
8,635
8,648
8,660
8,673
7,209
7,221
7,234
7,246
53,800
53,850
53,900
53,950
53,850
53,900
53,950
54,000
9,385
9,398
9,410
9,423
7,181
7,189
7,196
7,204
9,385
9,398
9,410
9,423
7,959
7,971
7,984
7,996
56,800
56,850
56,900
56,950
56,850
56,900
56,950
57,000
10,135
10,148
10,160
10,173
7,631
7,639
7,646
7,654
10,135
10,148
10,160
10,173
8,709
8,721
8,734
8,746
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-80-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
57,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
60,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
63,000
57,000
57,050
57,100
57,150
57,050
57,100
57,150
57,200
10,185
10,198
10,210
10,223
7,661
7,669
7,676
7,684
10,185
10,198
10,210
10,223
8,759
8,771
8,784
8,796
60,000
60,050
60,100
60,150
60,050
60,100
60,150
60,200
10,935
10,948
10,960
10,973
8,111
8,119
8,126
8,134
10,935
10,948
10,960
10,973
9,509
9,521
9,534
9,546
63,000
63,050
63,100
63,150
63,050
63,100
63,150
63,200
11,685
11,698
11,710
11,723
8,561
8,569
8,576
8,584
11,685
11,698
11,710
11,723
10,259
10,271
10,284
10,296
57,200
57,250
57,300
57,350
57,250
57,300
57,350
57,400
10,235
10,248
10,260
10,273
7,691
7,699
7,706
7,714
10,235
10,248
10,260
10,273
8,809
8,821
8,834
8,846
60,200
60,250
60,300
60,350
60,250
60,300
60,350
60,400
10,985
10,998
11,010
11,023
8,141
8,149
8,156
8,164
10,985
10,998
11,010
11,023
9,559
9,571
9,584
9,596
63,200
63,250
63,300
63,350
63,250
63,300
63,350
63,400
11,735
11,748
11,760
11,773
8,591
8,599
8,606
8,614
11,735
11,748
11,760
11,773
10,309
10,321
10,334
10,346
57,400
57,450
57,500
57,550
57,450
57,500
57,550
57,600
10,285
10,298
10,310
10,323
7,721
7,729
7,736
7,744
10,285
10,298
10,310
10,323
8,859
8,871
8,884
8,896
60,400
60,450
60,500
60,550
60,450
60,500
60,550
60,600
11,035
11,048
11,060
11,073
8,171
8,179
8,186
8,194
11,035
11,048
11,060
11,073
9,609
9,621
9,634
9,646
63,400
63,450
63,500
63,550
63,450
63,500
63,550
63,600
11,785
11,798
11,810
11,823
8,621
8,629
8,636
8,644
11,785
11,798
11,810
11,823
10,359
10,371
10,384
10,396
57,600
57,650
57,700
57,750
57,650
57,700
57,750
57,800
10,335
10,348
10,360
10,373
7,751
7,759
7,766
7,774
10,335
10,348
10,360
10,373
8,909
8,921
8,934
8,946
60,600
60,650
60,700
60,750
60,650
60,700
60,750
60,800
11,085
11,098
11,110
11,123
8,201
8,209
8,216
8,224
11,085
11,098
11,110
11,123
9,659
9,671
9,684
9,696
63,600
63,650
63,700
63,750
63,650
63,700
63,750
63,800
11,835
11,848
11,860
11,873
8,651
8,659
8,666
8,674
11,835
11,848
11,860
11,873
10,409
10,421
10,434
10,446
57,800
57,850
57,900
57,950
57,850
57,900
57,950
58,000
10,385
10,398
10,410
10,423
7,781
7,789
7,796
7,804
10,385
10,398
10,410
10,423
8,959
8,971
8,984
8,996
60,800
60,850
60,900
60,950
60,850
60,900
60,950
61,000
11,135
11,148
11,160
11,173
8,231
8,239
8,246
8,254
11,135
11,148
11,160
11,173
9,709
9,721
9,734
9,746
63,800
63,850
63,900
63,950
63,850
63,900
63,950
64,000
11,885
11,898
11,910
11,923
8,681
8,689
8,696
8,704
11,885
11,898
11,910
11,923
10,459
10,471
10,484
10,496
58,000
61,000
64,000
58,000
58,050
58,100
58,150
58,050
58,100
58,150
58,200
10,435
10,448
10,460
10,473
7,811
7,819
7,826
7,834
10,435
10,448
10,460
10,473
9,009
9,021
9,034
9,046
61,000
61,050
61,100
61,150
61,050
61,100
61,150
61,200
11,185
11,198
11,210
11,223
8,261
8,269
8,276
8,284
11,185
11,198
11,210
11,223
9,759
9,771
9,784
9,796
64,000
64,050
64,100
64,150
64,050
64,100
64,150
64,200
11,935
11,948
11,960
11,973
8,711
8,719
8,726
8,734
11,935
11,948
11,960
11,973
10,509
10,521
10,534
10,546
58,200
58,250
58,300
58,350
58,250
58,300
58,350
58,400
10,485
10,498
10,510
10,523
7,841
7,849
7,856
7,864
10,485
10,498
10,510
10,523
9,059
9,071
9,084
9,096
61,200
61,250
61,300
61,350
61,250
61,300
61,350
61,400
11,235
11,248
11,260
11,273
8,291
8,299
8,306
8,314
11,235
11,248
11,260
11,273
9,809
9,821
9,834
9,846
64,200
64,250
64,300
64,350
64,250
64,300
64,350
64,400
11,985
11,998
12,010
12,023
8,741
8,749
8,756
8,764
11,985
11,998
12,010
12,023
10,559
10,571
10,584
10,596
58,400
58,450
58,500
58,550
58,450
58,500
58,550
58,600
10,535
10,548
10,560
10,573
7,871
7,879
7,886
7,894
10,535
10,548
10,560
10,573
9,109
9,121
9,134
9,146
61,400
61,450
61,500
61,550
61,450
61,500
61,550
61,600
11,285
11,298
11,310
11,323
8,321
8,329
8,336
8,344
11,285
11,298
11,310
11,323
9,859
9,871
9,884
9,896
64,400
64,450
64,500
64,550
64,450
64,500
64,550
64,600
12,035
12,048
12,060
12,073
8,771
8,779
8,786
8,794
12,035
12,048
12,060
12,073
10,609
10,621
10,634
10,646
58,600
58,650
58,700
58,750
58,650
58,700
58,750
58,800
10,585
10,598
10,610
10,623
7,901
7,909
7,916
7,924
10,585
10,598
10,610
10,623
9,159
9,171
9,184
9,196
61,600
61,650
61,700
61,750
61,650
61,700
61,750
61,800
11,335
11,348
11,360
11,373
8,351
8,359
8,366
8,374
11,335
11,348
11,360
11,373
9,909
9,921
9,934
9,946
64,600
64,650
64,700
64,750
64,650
64,700
64,750
64,800
12,085
12,098
12,110
12,123
8,801
8,809
8,816
8,824
12,085
12,098
12,110
12,123
10,659
10,671
10,684
10,696
58,800
58,850
58,900
58,950
58,850
58,900
58,950
59,000
10,635
10,648
10,660
10,673
7,931
7,939
7,946
7,954
10,635
10,648
10,660
10,673
9,209
9,221
9,234
9,246
61,800
61,850
61,900
61,950
61,850
61,900
61,950
62,000
11,385
11,398
11,410
11,423
8,381
8,389
8,396
8,404
11,385
11,398
11,410
11,423
9,959
9,971
9,984
9,996
64,800
64,850
64,900
64,950
64,850
64,900
64,950
65,000
12,135
12,148
12,160
12,173
8,831
8,839
8,846
8,854
12,135
12,148
12,160
12,173
10,709
10,721
10,734
10,746
59,000
62,000
65,000
59,000
59,050
59,100
59,150
59,050
59,100
59,150
59,200
10,685
10,698
10,710
10,723
7,961
7,969
7,976
7,984
10,685
10,698
10,710
10,723
9,259
9,271
9,284
9,296
62,000
62,050
62,100
62,150
62,050
62,100
62,150
62,200
11,435
11,448
11,460
11,473
8,411
8,419
8,426
8,434
11,435
11,448
11,460
11,473
10,009
10,021
10,034
10,046
65,000
65,050
65,100
65,150
65,050
65,100
65,150
65,200
12,185
12,198
12,210
12,223
8,861
8,869
8,876
8,884
12,185
12,198
12,210
12,223
10,759
10,771
10,784
10,796
59,200
59,250
59,300
59,350
59,250
59,300
59,350
59,400
10,735
10,748
10,760
10,773
7,991
7,999
8,006
8,014
10,735
10,748
10,760
10,773
9,309
9,321
9,334
9,346
62,200
62,250
62,300
62,350
62,250
62,300
62,350
62,400
11,485
11,498
11,510
11,523
8,441
8,449
8,456
8,464
11,485
11,498
11,510
11,523
10,059
10,071
10,084
10,096
65,200
65,250
65,300
65,350
65,250
65,300
65,350
65,400
12,235
12,248
12,260
12,273
8,891
8,899
8,906
8,914
12,235
12,248
12,260
12,273
10,809
10,821
10,834
10,846
59,400
59,450
59,500
59,550
59,450
59,500
59,550
59,600
10,785
10,798
10,810
10,823
8,021
8,029
8,036
8,044
10,785
10,798
10,810
10,823
9,359
9,371
9,384
9,396
62,400
62,450
62,500
62,550
62,450
62,500
62,550
62,600
11,535
11,548
11,560
11,573
8,471
8,479
8,486
8,494
11,535
11,548
11,560
11,573
10,109
10,121
10,134
10,146
65,400
65,450
65,500
65,550
65,450
65,500
65,550
65,600
12,285
12,298
12,310
12,323
8,921
8,929
8,936
8,944
12,285
12,298
12,310
12,323
10,859
10,871
10,884
10,896
59,600
59,650
59,700
59,750
59,650
59,700
59,750
59,800
10,835
10,848
10,860
10,873
8,051
8,059
8,066
8,074
10,835
10,848
10,860
10,873
9,409
9,421
9,434
9,446
62,600
62,650
62,700
62,750
62,650
62,700
62,750
62,800
11,585
11,598
11,610
11,623
8,501
8,509
8,516
8,524
11,585
11,598
11,610
11,623
10,159
10,171
10,184
10,196
65,600
65,650
65,700
65,750
65,650
65,700
65,750
65,800
12,335
12,348
12,360
12,373
8,951
8,959
8,966
8,974
12,335
12,348
12,360
12,373
10,909
10,921
10,934
10,946
59,800
59,850
59,900
59,950
59,850
59,900
59,950
60,000
10,885
10,898
10,910
10,923
8,081
8,089
8,096
8,104
10,885
10,898
10,910
10,923
9,459
9,471
9,484
9,496
62,800
62,850
62,900
62,950
62,850
62,900
62,950
63,000
11,635
11,648
11,660
11,673
8,531
8,539
8,546
8,554
11,635
11,648
11,660
11,673
10,209
10,221
10,234
10,246
65,800
65,850
65,900
65,950
65,850
65,900
65,950
66,000
12,385
12,398
12,410
12,423
8,981
8,989
8,996
9,004
12,385
12,398
12,410
12,423
10,959
10,971
10,984
10,996
(Continued)
* This column must also be used by a qualifying widow(er).
-81-
Need more information or forms? Visit IRS.gov.
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
66,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
69,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
72,000
66,000
66,050
66,100
66,150
66,050
66,100
66,150
66,200
12,435
12,448
12,460
12,473
9,011
9,019
9,026
9,034
12,435
12,448
12,460
12,473
11,009
11,021
11,034
11,046
69,000
69,050
69,100
69,150
69,050
69,100
69,150
69,200
13,185
13,198
13,210
13,223
9,461
9,469
9,476
9,484
13,185
13,198
13,210
13,223
11,759
11,771
11,784
11,796
72,000
72,050
72,100
72,150
72,050
72,100
72,150
72,200
13,935
13,948
13,960
13,973
9,911
9,919
9,926
9,934
13,935
13,948
13,960
13,973
12,509
12,521
12,534
12,546
66,200
66,250
66,300
66,350
66,250
66,300
66,350
66,400
12,485
12,498
12,510
12,523
9,041
9,049
9,056
9,064
12,485
12,498
12,510
12,523
11,059
11,071
11,084
11,096
69,200
69,250
69,300
69,350
69,250
69,300
69,350
69,400
13,235
13,248
13,260
13,273
9,491
9,499
9,506
9,514
13,235
13,248
13,260
13,273
11,809
11,821
11,834
11,846
72,200
72,250
72,300
72,350
72,250
72,300
72,350
72,400
13,985
13,998
14,010
14,023
9,941
9,949
9,956
9,964
13,985
13,998
14,010
14,023
12,559
12,571
12,584
12,596
66,400
66,450
66,500
66,550
66,450
66,500
66,550
66,600
12,535
12,548
12,560
12,573
9,071
9,079
9,086
9,094
12,535
12,548
12,560
12,573
11,109
11,121
11,134
11,146
69,400
69,450
69,500
69,550
69,450
69,500
69,550
69,600
13,285
13,298
13,310
13,323
9,521
9,529
9,536
9,544
13,285
13,298
13,310
13,323
11,859
11,871
11,884
11,896
72,400
72,450
72,500
72,550
72,450
72,500
72,550
72,600
14,035
14,048
14,060
14,073
9,971
9,979
9,989
10,001
14,035
14,048
14,060
14,073
12,609
12,621
12,634
12,646
66,600
66,650
66,700
66,750
66,650
66,700
66,750
66,800
12,585
12,598
12,610
12,623
9,101
9,109
9,116
9,124
12,585
12,598
12,610
12,623
11,159
11,171
11,184
11,196
69,600
69,650
69,700
69,750
69,650
69,700
69,750
69,800
13,335
13,348
13,360
13,373
9,551
9,559
9,566
9,574
13,335
13,348
13,360
13,373
11,909
11,921
11,934
11,946
72,600
72,650
72,700
72,750
72,650
72,700
72,750
72,800
14,085
14,098
14,110
14,123
10,014
10,026
10,039
10,051
14,085
14,098
14,110
14,123
12,659
12,671
12,684
12,696
66,800
66,850
66,900
66,950
66,850
66,900
66,950
67,000
12,635
12,648
12,660
12,673
9,131
9,139
9,146
9,154
12,635
12,648
12,660
12,673
11,209
11,221
11,234
11,246
69,800
69,850
69,900
69,950
69,850
69,900
69,950
70,000
13,385
13,398
13,410
13,423
9,581
9,589
9,596
9,604
13,385
13,398
13,410
13,423
11,959
11,971
11,984
11,996
72,800
72,850
72,900
72,950
72,850
72,900
72,950
73,000
14,135
14,148
14,160
14,173
10,064
10,076
10,089
10,101
14,135
14,148
14,160
14,173
12,709
12,721
12,734
12,746
67,000
70,000
73,000
67,000
67,050
67,100
67,150
67,050
67,100
67,150
67,200
12,685
12,698
12,710
12,723
9,161
9,169
9,176
9,184
12,685
12,698
12,710
12,723
11,259
11,271
11,284
11,296
70,000
70,050
70,100
70,150
70,050
70,100
70,150
70,200
13,435
13,448
13,460
13,473
9,611
9,619
9,626
9,634
13,435
13,448
13,460
13,473
12,009
12,021
12,034
12,046
73,000
73,050
73,100
73,150
73,050
73,100
73,150
73,200
14,185
14,198
14,210
14,223
10,114
10,126
10,139
10,151
14,185
14,198
14,210
14,223
12,759
12,771
12,784
12,796
67,200
67,250
67,300
67,350
67,250
67,300
67,350
67,400
12,735
12,748
12,760
12,773
9,191
9,199
9,206
9,214
12,735
12,748
12,760
12,773
11,309
11,321
11,334
11,346
70,200
70,250
70,300
70,350
70,250
70,300
70,350
70,400
13,485
13,498
13,510
13,523
9,641
9,649
9,656
9,664
13,485
13,498
13,510
13,523
12,059
12,071
12,084
12,096
73,200
73,250
73,300
73,350
73,250
73,300
73,350
73,400
14,235
14,248
14,260
14,273
10,164
10,176
10,189
10,201
14,236
14,250
14,264
14,278
12,809
12,821
12,834
12,846
67,400
67,450
67,500
67,550
67,450
67,500
67,550
67,600
12,785
12,798
12,810
12,823
9,221
9,229
9,236
9,244
12,785
12,798
12,810
12,823
11,359
11,371
11,384
11,396
70,400
70,450
70,500
70,550
70,450
70,500
70,550
70,600
13,535
13,548
13,560
13,573
9,671
9,679
9,686
9,694
13,535
13,548
13,560
13,573
12,109
12,121
12,134
12,146
73,400
73,450
73,500
73,550
73,450
73,500
73,550
73,600
14,285
14,298
14,310
14,323
10,214
10,226
10,239
10,251
14,292
14,306
14,320
14,334
12,859
12,871
12,884
12,896
67,600
67,650
67,700
67,750
67,650
67,700
67,750
67,800
12,835
12,848
12,860
12,873
9,251
9,259
9,266
9,274
12,835
12,848
12,860
12,873
11,409
11,421
11,434
11,446
70,600
70,650
70,700
70,750
70,650
70,700
70,750
70,800
13,585
13,598
13,610
13,623
9,701
9,709
9,716
9,724
13,585
13,598
13,610
13,623
12,159
12,171
12,184
12,196
73,600
73,650
73,700
73,750
73,650
73,700
73,750
73,800
14,335
14,348
14,360
14,373
10,264
10,276
10,289
10,301
14,348
14,362
14,376
14,390
12,909
12,921
12,934
12,946
67,800
67,850
67,900
67,950
67,850
67,900
67,950
68,000
12,885
12,898
12,910
12,923
9,281
9,289
9,296
9,304
12,885
12,898
12,910
12,923
11,459
11,471
11,484
11,496
70,800
70,850
70,900
70,950
70,850
70,900
70,950
71,000
13,635
13,648
13,660
13,673
9,731
9,739
9,746
9,754
13,635
13,648
13,660
13,673
12,209
12,221
12,234
12,246
73,800
73,850
73,900
73,950
73,850
73,900
73,950
74,000
14,385
14,398
14,410
14,423
10,314
10,326
10,339
10,351
14,404
14,418
14,432
14,446
12,959
12,971
12,984
12,996
68,000
71,000
74,000
68,000
68,050
68,100
68,150
68,050
68,100
68,150
68,200
12,935
12,948
12,960
12,973
9,311
9,319
9,326
9,334
12,935
12,948
12,960
12,973
11,509
11,521
11,534
11,546
71,000
71,050
71,100
71,150
71,050
71,100
71,150
71,200
13,685
13,698
13,710
13,723
9,761
9,769
9,776
9,784
13,685
13,698
13,710
13,723
12,259
12,271
12,284
12,296
74,000
74,050
74,100
74,150
74,050
74,100
74,150
74,200
14,435
14,448
14,460
14,473
10,364
10,376
10,389
10,401
14,460
14,474
14,488
14,502
13,009
13,021
13,034
13,046
68,200
68,250
68,300
68,350
68,250
68,300
68,350
68,400
12,985
12,998
13,010
13,023
9,341
9,349
9,356
9,364
12,985
12,998
13,010
13,023
11,559
11,571
11,584
11,596
71,200
71,250
71,300
71,350
71,250
71,300
71,350
71,400
13,735
13,748
13,760
13,773
9,791
9,799
9,806
9,814
13,735
13,748
13,760
13,773
12,309
12,321
12,334
12,346
74,200
74,250
74,300
74,350
74,250
74,300
74,350
74,400
14,485
14,498
14,510
14,523
10,414
10,426
10,439
10,451
14,516
14,530
14,544
14,558
13,059
13,071
13,084
13,096
68,400
68,450
68,500
68,550
68,450
68,500
68,550
68,600
13,035
13,048
13,060
13,073
9,371
9,379
9,386
9,394
13,035
13,048
13,060
13,073
11,609
11,621
11,634
11,646
71,400
71,450
71,500
71,550
71,450
71,500
71,550
71,600
13,785
13,798
13,810
13,823
9,821
9,829
9,836
9,844
13,785
13,798
13,810
13,823
12,359
12,371
12,384
12,396
74,400
74,450
74,500
74,550
74,450
74,500
74,550
74,600
14,535
14,548
14,560
14,573
10,464
10,476
10,489
10,501
14,572
14,586
14,600
14,614
13,109
13,121
13,134
13,146
68,600
68,650
68,700
68,750
68,650
68,700
68,750
68,800
13,085
13,098
13,110
13,123
9,401
9,409
9,416
9,424
13,085
13,098
13,110
13,123
11,659
11,671
11,684
11,696
71,600
71,650
71,700
71,750
71,650
71,700
71,750
71,800
13,835
13,848
13,860
13,873
9,851
9,859
9,866
9,874
13,835
13,848
13,860
13,873
12,409
12,421
12,434
12,446
74,600
74,650
74,700
74,750
74,650
74,700
74,750
74,800
14,585
14,598
14,610
14,623
10,514
10,526
10,539
10,551
14,628
14,642
14,656
14,670
13,159
13,171
13,184
13,196
68,800
68,850
68,900
68,950
68,850
68,900
68,950
69,000
13,135
13,148
13,160
13,173
9,431
9,439
9,446
9,454
13,135
13,148
13,160
13,173
11,709
11,721
11,734
11,746
71,800
71,850
71,900
71,950
71,850
71,900
71,950
72,000
13,885
13,898
13,910
13,923
9,881
9,889
9,896
9,904
13,885
13,898
13,910
13,923
12,459
12,471
12,484
12,496
74,800
74,850
74,900
74,950
74,850
74,900
74,950
75,000
14,635
14,648
14,660
14,673
10,564
10,576
10,589
10,601
14,684
14,698
14,712
14,726
13,209
13,221
13,234
13,246
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-82-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
75,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
78,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
81,000
75,000
75,050
75,100
75,150
75,050
75,100
75,150
75,200
14,685
14,698
14,710
14,723
10,614
10,626
10,639
10,651
14,740
14,754
14,768
14,782
13,259
13,271
13,284
13,296
78,000
78,050
78,100
78,150
78,050
78,100
78,150
78,200
15,435
15,448
15,460
15,473
11,364
11,376
11,389
11,401
15,580
15,594
15,608
15,622
14,009
14,021
14,034
14,046
81,000
81,050
81,100
81,150
81,050
81,100
81,150
81,200
16,185
16,198
16,210
16,223
12,114
12,126
12,139
12,151
16,420
16,434
16,448
16,462
14,759
14,771
14,784
14,796
75,200
75,250
75,300
75,350
75,250
75,300
75,350
75,400
14,735
14,748
14,760
14,773
10,664
10,676
10,689
10,701
14,796
14,810
14,824
14,838
13,309
13,321
13,334
13,346
78,200
78,250
78,300
78,350
78,250
78,300
78,350
78,400
15,485
15,498
15,510
15,523
11,414
11,426
11,439
11,451
15,636
15,650
15,664
15,678
14,059
14,071
14,084
14,096
81,200
81,250
81,300
81,350
81,250
81,300
81,350
81,400
16,235
16,248
16,260
16,273
12,164
12,176
12,189
12,201
16,476
16,490
16,504
16,518
14,809
14,821
14,834
14,846
75,400
75,450
75,500
75,550
75,450
75,500
75,550
75,600
14,785
14,798
14,810
14,823
10,714
10,726
10,739
10,751
14,852
14,866
14,880
14,894
13,359
13,371
13,384
13,396
78,400
78,450
78,500
78,550
78,450
78,500
78,550
78,600
15,535
15,548
15,560
15,573
11,464
11,476
11,489
11,501
15,692
15,706
15,720
15,734
14,109
14,121
14,134
14,146
81,400
81,450
81,500
81,550
81,450
81,500
81,550
81,600
16,285
16,298
16,310
16,323
12,214
12,226
12,239
12,251
16,532
16,546
16,560
16,574
14,859
14,871
14,884
14,896
75,600
75,650
75,700
75,750
75,650
75,700
75,750
75,800
14,835
14,848
14,860
14,873
10,764
10,776
10,789
10,801
14,908
14,922
14,936
14,950
13,409
13,421
13,434
13,446
78,600
78,650
78,700
78,750
78,650
78,700
78,750
78,800
15,585
15,598
15,610
15,623
11,514
11,526
11,539
11,551
15,748
15,762
15,776
15,790
14,159
14,171
14,184
14,196
81,600
81,650
81,700
81,750
81,650
81,700
81,750
81,800
16,335
16,348
16,360
16,373
12,264
12,276
12,289
12,301
16,588
16,602
16,616
16,630
14,909
14,921
14,934
14,946
75,800
75,850
75,900
75,950
75,850
75,900
75,950
76,000
14,885
14,898
14,910
14,923
10,814
10,826
10,839
10,851
14,964
14,978
14,992
15,006
13,459
13,471
13,484
13,496
78,800
78,850
78,900
78,950
78,850
78,900
78,950
79,000
15,635
15,648
15,660
15,673
11,564
11,576
11,589
11,601
15,804
15,818
15,832
15,846
14,209
14,221
14,234
14,246
81,800
81,850
81,900
81,950
81,850
81,900
81,950
82,000
16,385
16,398
16,410
16,423
12,314
12,326
12,339
12,351
16,644
16,658
16,672
16,686
14,959
14,971
14,984
14,996
76,000
79,000
82,000
76,000
76,050
76,100
76,150
76,050
76,100
76,150
76,200
14,935
14,948
14,960
14,973
10,864
10,876
10,889
10,901
15,020
15,034
15,048
15,062
13,509
13,521
13,534
13,546
79,000
79,050
79,100
79,150
79,050
79,100
79,150
79,200
15,685
15,698
15,710
15,723
11,614
11,626
11,639
11,651
15,860
15,874
15,888
15,902
14,259
14,271
14,284
14,296
82,000
82,050
82,100
82,150
82,050
82,100
82,150
82,200
16,435
16,448
16,460
16,473
12,364
12,376
12,389
12,401
16,700
16,714
16,728
16,742
15,009
15,021
15,034
15,046
76,200
76,250
76,300
76,350
76,250
76,300
76,350
76,400
14,985
14,998
15,010
15,023
10,914
10,926
10,939
10,951
15,076
15,090
15,104
15,118
13,559
13,571
13,584
13,596
79,200
79,250
79,300
79,350
79,250
79,300
79,350
79,400
15,735
15,748
15,760
15,773
11,664
11,676
11,689
11,701
15,916
15,930
15,944
15,958
14,309
14,321
14,334
14,346
82,200
82,250
82,300
82,350
82,250
82,300
82,350
82,400
16,485
16,498
16,510
16,523
12,414
12,426
12,439
12,451
16,756
16,770
16,784
16,798
15,059
15,071
15,084
15,096
76,400
76,450
76,500
76,550
76,450
76,500
76,550
76,600
15,035
15,048
15,060
15,073
10,964
10,976
10,989
11,001
15,132
15,146
15,160
15,174
13,609
13,621
13,634
13,646
79,400
79,450
79,500
79,550
79,450
79,500
79,550
79,600
15,785
15,798
15,810
15,823
11,714
11,726
11,739
11,751
15,972
15,986
16,000
16,014
14,359
14,371
14,384
14,396
82,400
82,450
82,500
82,550
82,450
82,500
82,550
82,600
16,535
16,548
16,560
16,573
12,464
12,476
12,489
12,501
16,812
16,826
16,840
16,854
15,109
15,121
15,134
15,146
76,600
76,650
76,700
76,750
76,650
76,700
76,750
76,800
15,085
15,098
15,110
15,123
11,014
11,026
11,039
11,051
15,188
15,202
15,216
15,230
13,659
13,671
13,684
13,696
79,600
79,650
79,700
79,750
79,650
79,700
79,750
79,800
15,835
15,848
15,860
15,873
11,764
11,776
11,789
11,801
16,028
16,042
16,056
16,070
14,409
14,421
14,434
14,446
82,600
82,650
82,700
82,750
82,650
82,700
82,750
82,800
16,585
16,598
16,610
16,623
12,514
12,526
12,539
12,551
16,868
16,882
16,896
16,910
15,159
15,171
15,184
15,196
76,800
76,850
76,900
76,950
76,850
76,900
76,950
77,000
15,135
15,148
15,160
15,173
11,064
11,076
11,089
11,101
15,244
15,258
15,272
15,286
13,709
13,721
13,734
13,746
79,800
79,850
79,900
79,950
79,850
79,900
79,950
80,000
15,885
15,898
15,910
15,923
11,814
11,826
11,839
11,851
16,084
16,098
16,112
16,126
14,459
14,471
14,484
14,496
82,800
82,850
82,900
82,950
82,850
82,900
82,950
83,000
16,635
16,648
16,660
16,673
12,564
12,576
12,589
12,601
16,924
16,938
16,952
16,966
15,209
15,221
15,234
15,246
77,000
80,000
83,000
77,000
77,050
77,100
77,150
77,050
77,100
77,150
77,200
15,185
15,198
15,210
15,223
11,114
11,126
11,139
11,151
15,300
15,314
15,328
15,342
13,759
13,771
13,784
13,796
80,000
80,050
80,100
80,150
80,050
80,100
80,150
80,200
15,935
15,948
15,960
15,973
11,864
11,876
11,889
11,901
16,140
16,154
16,168
16,182
14,509
14,521
14,534
14,546
83,000
83,050
83,100
83,150
83,050
83,100
83,150
83,200
16,685
16,698
16,710
16,723
12,614
12,626
12,639
12,651
16,980
16,994
17,008
17,022
15,259
15,271
15,284
15,296
77,200
77,250
77,300
77,350
77,250
77,300
77,350
77,400
15,235
15,248
15,260
15,273
11,164
11,176
11,189
11,201
15,356
15,370
15,384
15,398
13,809
13,821
13,834
13,846
80,200
80,250
80,300
80,350
80,250
80,300
80,350
80,400
15,985
15,998
16,010
16,023
11,914
11,926
11,939
11,951
16,196
16,210
16,224
16,238
14,559
14,571
14,584
14,596
83,200
83,250
83,300
83,350
83,250
83,300
83,350
83,400
16,735
16,748
16,760
16,773
12,664
12,676
12,689
12,701
17,036
17,050
17,064
17,078
15,309
15,321
15,334
15,346
77,400
77,450
77,500
77,550
77,450
77,500
77,550
77,600
15,285
15,298
15,310
15,323
11,214
11,226
11,239
11,251
15,412
15,426
15,440
15,454
13,859
13,871
13,884
13,896
80,400
80,450
80,500
80,550
80,450
80,500
80,550
80,600
16,035
16,048
16,060
16,073
11,964
11,976
11,989
12,001
16,252
16,266
16,280
16,294
14,609
14,621
14,634
14,646
83,400
83,450
83,500
83,550
83,450
83,500
83,550
83,600
16,785
16,798
16,810
16,823
12,714
12,726
12,739
12,751
17,092
17,106
17,120
17,134
15,359
15,371
15,384
15,396
77,600
77,650
77,700
77,750
77,650
77,700
77,750
77,800
15,335
15,348
15,360
15,373
11,264
11,276
11,289
11,301
15,468
15,482
15,496
15,510
13,909
13,921
13,934
13,946
80,600
80,650
80,700
80,750
80,650
80,700
80,750
80,800
16,085
16,098
16,110
16,123
12,014
12,026
12,039
12,051
16,308
16,322
16,336
16,350
14,659
14,671
14,684
14,696
83,600
83,650
83,700
83,750
83,650
83,700
83,750
83,800
16,835
16,848
16,860
16,873
12,764
12,776
12,789
12,801
17,148
17,162
17,176
17,190
15,409
15,421
15,434
15,446
77,800
77,850
77,900
77,950
77,850
77,900
77,950
78,000
15,385
15,398
15,410
15,423
11,314
11,326
11,339
11,351
15,524
15,538
15,552
15,566
13,959
13,971
13,984
13,996
80,800
80,850
80,900
80,950
80,850
80,900
80,950
81,000
16,135
16,148
16,160
16,173
12,064
12,076
12,089
12,101
16,364
16,378
16,392
16,406
14,709
14,721
14,734
14,746
83,800
83,850
83,900
83,950
83,850
83,900
83,950
84,000
16,885
16,898
16,910
16,923
12,814
12,826
12,839
12,851
17,204
17,218
17,232
17,246
15,459
15,471
15,484
15,496
(Continued)
* This column must also be used by a qualifying widow(er).
-83-
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2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
84,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
87,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
90,000
84,000
84,050
84,100
84,150
84,050
84,100
84,150
84,200
16,935
16,948
16,960
16,973
12,864
12,876
12,889
12,901
17,260
17,274
17,288
17,302
15,509
15,521
15,534
15,546
87,000
87,050
87,100
87,150
87,050
87,100
87,150
87,200
17,685
17,698
17,710
17,723
13,614
13,626
13,639
13,651
18,100
18,114
18,128
18,142
16,259
16,271
16,284
16,296
90,000
90,050
90,100
90,150
90,050
90,100
90,150
90,200
18,500
18,514
18,528
18,542
14,364
14,376
14,389
14,401
18,940
18,954
18,968
18,982
17,009
17,021
17,034
17,046
84,200
84,250
84,300
84,350
84,250
84,300
84,350
84,400
16,985
16,998
17,010
17,023
12,914
12,926
12,939
12,951
17,316
17,330
17,344
17,358
15,559
15,571
15,584
15,596
87,200
87,250
87,300
87,350
87,250
87,300
87,350
87,400
17,735
17,748
17,760
17,773
13,664
13,676
13,689
13,701
18,156
18,170
18,184
18,198
16,309
16,321
16,334
16,346
90,200
90,250
90,300
90,350
90,250
90,300
90,350
90,400
18,556
18,570
18,584
18,598
14,414
14,426
14,439
14,451
18,996
19,010
19,024
19,038
17,059
17,071
17,084
17,096
84,400
84,450
84,500
84,550
84,450
84,500
84,550
84,600
17,035
17,048
17,060
17,073
12,964
12,976
12,989
13,001
17,372
17,386
17,400
17,414
15,609
15,621
15,634
15,646
87,400
87,450
87,500
87,550
87,450
87,500
87,550
87,600
17,785
17,798
17,810
17,823
13,714
13,726
13,739
13,751
18,212
18,226
18,240
18,254
16,359
16,371
16,384
16,396
90,400
90,450
90,500
90,550
90,450
90,500
90,550
90,600
18,612
18,626
18,640
18,654
14,464
14,476
14,489
14,501
19,052
19,066
19,080
19,094
17,109
17,121
17,134
17,146
84,600
84,650
84,700
84,750
84,650
84,700
84,750
84,800
17,085
17,098
17,110
17,123
13,014
13,026
13,039
13,051
17,428
17,442
17,456
17,470
15,659
15,671
15,684
15,696
87,600
87,650
87,700
87,750
87,650
87,700
87,750
87,800
17,835
17,848
17,860
17,873
13,764
13,776
13,789
13,801
18,268
18,282
18,296
18,310
16,409
16,421
16,434
16,446
90,600
90,650
90,700
90,750
90,650
90,700
90,750
90,800
18,668
18,682
18,696
18,710
14,514
14,526
14,539
14,551
19,108
19,122
19,136
19,150
17,159
17,171
17,184
17,196
84,800
84,850
84,900
84,950
84,850
84,900
84,950
85,000
17,135
17,148
17,160
17,173
13,064
13,076
13,089
13,101
17,484
17,498
17,512
17,526
15,709
15,721
15,734
15,746
87,800
87,850
87,900
87,950
87,850
87,900
87,950
88,000
17,885
17,898
17,912
17,926
13,814
13,826
13,839
13,851
18,324
18,338
18,352
18,366
16,459
16,471
16,484
16,496
90,800
90,850
90,900
90,950
90,850
90,900
90,950
91,000
18,724
18,738
18,752
18,766
14,564
14,576
14,589
14,601
19,164
19,178
19,192
19,206
17,209
17,221
17,234
17,246
85,000
88,000
91,000
85,000
85,050
85,100
85,150
85,050
85,100
85,150
85,200
17,185
17,198
17,210
17,223
13,114
13,126
13,139
13,151
17,540
17,554
17,568
17,582
15,759
15,771
15,784
15,796
88,000
88,050
88,100
88,150
88,050
88,100
88,150
88,200
17,940
17,954
17,968
17,982
13,864
13,876
13,889
13,901
18,380
18,394
18,408
18,422
16,509
16,521
16,534
16,546
91,000
91,050
91,100
91,150
91,050
91,100
91,150
91,200
18,780
18,794
18,808
18,822
14,614
14,626
14,639
14,651
19,220
19,234
19,248
19,262
17,259
17,271
17,284
17,296
85,200
85,250
85,300
85,350
85,250
85,300
85,350
85,400
17,235
17,248
17,260
17,273
13,164
13,176
13,189
13,201
17,596
17,610
17,624
17,638
15,809
15,821
15,834
15,846
88,200
88,250
88,300
88,350
88,250
88,300
88,350
88,400
17,996
18,010
18,024
18,038
13,914
13,926
13,939
13,951
18,436
18,450
18,464
18,478
16,559
16,571
16,584
16,596
91,200
91,250
91,300
91,350
91,250
91,300
91,350
91,400
18,836
18,850
18,864
18,878
14,664
14,676
14,689
14,701
19,276
19,290
19,304
19,318
17,309
17,321
17,334
17,346
85,400
85,450
85,500
85,550
85,450
85,500
85,550
85,600
17,285
17,298
17,310
17,323
13,214
13,226
13,239
13,251
17,652
17,666
17,680
17,694
15,859
15,871
15,884
15,896
88,400
88,450
88,500
88,550
88,450
88,500
88,550
88,600
18,052
18,066
18,080
18,094
13,964
13,976
13,989
14,001
18,492
18,506
18,520
18,534
16,609
16,621
16,634
16,646
91,400
91,450
91,500
91,550
91,450
91,500
91,550
91,600
18,892
18,906
18,920
18,934
14,714
14,726
14,739
14,751
19,332
19,346
19,360
19,374
17,359
17,371
17,384
17,396
85,600
85,650
85,700
85,750
85,650
85,700
85,750
85,800
17,335
17,348
17,360
17,373
13,264
13,276
13,289
13,301
17,708
17,722
17,736
17,750
15,909
15,921
15,934
15,946
88,600
88,650
88,700
88,750
88,650
88,700
88,750
88,800
18,108
18,122
18,136
18,150
14,014
14,026
14,039
14,051
18,548
18,562
18,576
18,590
16,659
16,671
16,684
16,696
91,600
91,650
91,700
91,750
91,650
91,700
91,750
91,800
18,948
18,962
18,976
18,990
14,764
14,776
14,789
14,801
19,388
19,402
19,416
19,430
17,409
17,421
17,434
17,446
85,800
85,850
85,900
85,950
85,850
85,900
85,950
86,000
17,385
17,398
17,410
17,423
13,314
13,326
13,339
13,351
17,764
17,778
17,792
17,806
15,959
15,971
15,984
15,996
88,800
88,850
88,900
88,950
88,850
88,900
88,950
89,000
18,164
18,178
18,192
18,206
14,064
14,076
14,089
14,101
18,604
18,618
18,632
18,646
16,709
16,721
16,734
16,746
91,800
91,850
91,900
91,950
91,850
91,900
91,950
92,000
19,004
19,018
19,032
19,046
14,814
14,826
14,839
14,851
19,444
19,458
19,472
19,486
17,459
17,471
17,484
17,496
86,000
89,000
92,000
86,000
86,050
86,100
86,150
86,050
86,100
86,150
86,200
17,435
17,448
17,460
17,473
13,364
13,376
13,389
13,401
17,820
17,834
17,848
17,862
16,009
16,021
16,034
16,046
89,000
89,050
89,100
89,150
89,050
89,100
89,150
89,200
18,220
18,234
18,248
18,262
14,114
14,126
14,139
14,151
18,660
18,674
18,688
18,702
16,759
16,771
16,784
16,796
92,000
92,050
92,100
92,150
92,050
92,100
92,150
92,200
19,060
19,074
19,088
19,102
14,864
14,876
14,889
14,901
19,500
19,514
19,528
19,542
17,509
17,521
17,534
17,546
86,200
86,250
86,300
86,350
86,250
86,300
86,350
86,400
17,485
17,498
17,510
17,523
13,414
13,426
13,439
13,451
17,876
17,890
17,904
17,918
16,059
16,071
16,084
16,096
89,200
89,250
89,300
89,350
89,250
89,300
89,350
89,400
18,276
18,290
18,304
18,318
14,164
14,176
14,189
14,201
18,716
18,730
18,744
18,758
16,809
16,821
16,834
16,846
92,200
92,250
92,300
92,350
92,250
92,300
92,350
92,400
19,116
19,130
19,144
19,158
14,914
14,926
14,939
14,951
19,556
19,570
19,584
19,598
17,559
17,571
17,584
17,596
86,400
86,450
86,500
86,550
86,450
86,500
86,550
86,600
17,535
17,548
17,560
17,573
13,464
13,476
13,489
13,501
17,932
17,946
17,960
17,974
16,109
16,121
16,134
16,146
89,400
89,450
89,500
89,550
89,450
89,500
89,550
89,600
18,332
18,346
18,360
18,374
14,214
14,226
14,239
14,251
18,772
18,786
18,800
18,814
16,859
16,871
16,884
16,896
92,400
92,450
92,500
92,550
92,450
92,500
92,550
92,600
19,172
19,186
19,200
19,214
14,964
14,976
14,989
15,001
19,612
19,626
19,640
19,654
17,609
17,621
17,634
17,646
86,600
86,650
86,700
86,750
86,650
86,700
86,750
86,800
17,585
17,598
17,610
17,623
13,514
13,526
13,539
13,551
17,988
18,002
18,016
18,030
16,159
16,171
16,184
16,196
89,600
89,650
89,700
89,750
89,650
89,700
89,750
89,800
18,388
18,402
18,416
18,430
14,264
14,276
14,289
14,301
18,828
18,842
18,856
18,870
16,909
16,921
16,934
16,946
92,600
92,650
92,700
92,750
92,650
92,700
92,750
92,800
19,228
19,242
19,256
19,270
15,014
15,026
15,039
15,051
19,668
19,682
19,696
19,710
17,659
17,671
17,684
17,696
86,800
86,850
86,900
86,950
86,850
86,900
86,950
87,000
17,635
17,648
17,660
17,673
13,564
13,576
13,589
13,601
18,044
18,058
18,072
18,086
16,209
16,221
16,234
16,246
89,800
89,850
89,900
89,950
89,850
89,900
89,950
90,000
18,444
18,458
18,472
18,486
14,314
14,326
14,339
14,351
18,884
18,898
18,912
18,926
16,959
16,971
16,984
16,996
92,800
92,850
92,900
92,950
92,850
92,900
92,950
93,000
19,284
19,298
19,312
19,326
15,064
15,076
15,089
15,101
19,724
19,738
19,752
19,766
17,709
17,721
17,734
17,746
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov.
-84-
2013 Tax Table—Continued
If line 43
(taxable
income) is—
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
93,000
At
least
If line 43
(taxable
income) is—
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
96,000
At
least
And you are—
But
less
than
Single
Married
filing
jointly *
Married
filing
separately
Head of
a household
Your tax is—
99,000
93,000
93,050
93,100
93,150
93,050
93,100
93,150
93,200
19,340
19,354
19,368
19,382
15,114
15,126
15,139
15,151
19,780
19,794
19,808
19,822
17,759
17,771
17,784
17,796
96,000
96,050
96,100
96,150
96,050
96,100
96,150
96,200
20,180
20,194
20,208
20,222
15,864
15,876
15,889
15,901
20,620
20,634
20,648
20,662
18,509
18,521
18,534
18,546
99,000
99,050
99,100
99,150
99,050
99,100
99,150
99,200
21,020
21,034
21,048
21,062
16,614
16,626
16,639
16,651
21,460
21,474
21,488
21,502
19,259
19,271
19,284
19,296
93,200
93,250
93,300
93,350
93,250
93,300
93,350
93,400
19,396
19,410
19,424
19,438
15,164
15,176
15,189
15,201
19,836
19,850
19,864
19,878
17,809
17,821
17,834
17,846
96,200
96,250
96,300
96,350
96,250
96,300
96,350
96,400
20,236
20,250
20,264
20,278
15,914
15,926
15,939
15,951
20,676
20,690
20,704
20,718
18,559
18,571
18,584
18,596
99,200
99,250
99,300
99,350
99,250
99,300
99,350
99,400
21,076
21,090
21,104
21,118
16,664
16,676
16,689
16,701
21,516
21,530
21,544
21,558
19,309
19,321
19,334
19,346
93,400
93,450
93,500
93,550
93,450
93,500
93,550
93,600
19,452
19,466
19,480
19,494
15,214
15,226
15,239
15,251
19,892
19,906
19,920
19,934
17,859
17,871
17,884
17,896
96,400
96,450
96,500
96,550
96,450
96,500
96,550
96,600
20,292
20,306
20,320
20,334
15,964
15,976
15,989
16,001
20,732
20,746
20,760
20,774
18,609
18,621
18,634
18,646
99,400
99,450
99,500
99,550
99,450
99,500
99,550
99,600
21,132
21,146
21,160
21,174
16,714
16,726
16,739
16,751
21,572
21,586
21,600
21,614
19,359
19,371
19,384
19,396
93,600
93,650
93,700
93,750
93,650
93,700
93,750
93,800
19,508
19,522
19,536
19,550
15,264
15,276
15,289
15,301
19,948
19,962
19,976
19,990
17,909
17,921
17,934
17,946
96,600
96,650
96,700
96,750
96,650
96,700
96,750
96,800
20,348
20,362
20,376
20,390
16,014
16,026
16,039
16,051
20,788
20,802
20,816
20,830
18,659
18,671
18,684
18,696
99,600
99,650
99,700
99,750
99,650
99,700
99,750
99,800
21,188
21,202
21,216
21,230
16,764
16,776
16,789
16,801
21,628
21,642
21,656
21,670
19,409
19,421
19,434
19,446
93,800
93,850
93,900
93,950
93,850
93,900
93,950
94,000
19,564
19,578
19,592
19,606
15,314
15,326
15,339
15,351
20,004
20,018
20,032
20,046
17,959
17,971
17,984
17,996
96,800
96,850
96,900
96,950
96,850
96,900
96,950
97,000
20,404
20,418
20,432
20,446
16,064
16,076
16,089
16,101
20,844
20,858
20,872
20,886
18,709
18,721
18,734
18,746
99,800
99,850
99,900
99,950
99,850
99,900
99,950
100,000
21,244
21,258
21,272
21,286
16,814
16,826
16,839
16,851
21,684
21,698
21,712
21,726
19,459
19,471
19,484
19,496
94,000
97,000
94,000
94,050
94,100
94,150
94,050
94,100
94,150
94,200
19,620
19,634
19,648
19,662
15,364
15,376
15,389
15,401
20,060
20,074
20,088
20,102
18,009
18,021
18,034
18,046
97,000
97,050
97,100
97,150
97,050
97,100
97,150
97,200
20,460
20,474
20,488
20,502
16,114
16,126
16,139
16,151
20,900
20,914
20,928
20,942
18,759
18,771
18,784
18,796
94,200
94,250
94,300
94,350
94,250
94,300
94,350
94,400
19,676
19,690
19,704
19,718
15,414
15,426
15,439
15,451
20,116
20,130
20,144
20,158
18,059
18,071
18,084
18,096
97,200
97,250
97,300
97,350
97,250
97,300
97,350
97,400
20,516
20,530
20,544
20,558
16,164
16,176
16,189
16,201
20,956
20,970
20,984
20,998
18,809
18,821
18,834
18,846
94,400
94,450
94,500
94,550
94,450
94,500
94,550
94,600
19,732
19,746
19,760
19,774
15,464
15,476
15,489
15,501
20,172
20,186
20,200
20,214
18,109
18,121
18,134
18,146
97,400
97,450
97,500
97,550
97,450
97,500
97,550
97,600
20,572
20,586
20,600
20,614
16,214
16,226
16,239
16,251
21,012
21,026
21,040
21,054
18,859
18,871
18,884
18,896
94,600
94,650
94,700
94,750
94,650
94,700
94,750
94,800
19,788
19,802
19,816
19,830
15,514
15,526
15,539
15,551
20,228
20,242
20,256
20,270
18,159
18,171
18,184
18,196
97,600
97,650
97,700
97,750
97,650
97,700
97,750
97,800
20,628
20,642
20,656
20,670
16,264
16,276
16,289
16,301
21,068
21,082
21,096
21,110
18,909
18,921
18,934
18,946
94,800
94,850
94,900
94,950
94,850
94,900
94,950
95,000
19,844
19,858
19,872
19,886
15,564
15,576
15,589
15,601
20,284
20,298
20,312
20,326
18,209
18,221
18,234
18,246
97,800
97,850
97,900
97,950
97,850
97,900
97,950
98,000
20,684
20,698
20,712
20,726
16,314
16,326
16,339
16,351
21,124
21,138
21,152
21,166
18,959
18,971
18,984
18,996
95,000
$100,000
or over
use the Tax
Computation
Worksheet
98,000
95,000
95,050
95,100
95,150
95,050
95,100
95,150
95,200
19,900
19,914
19,928
19,942
15,614
15,626
15,639
15,651
20,340
20,354
20,368
20,382
18,259
18,271
18,284
18,296
98,000
98,050
98,100
98,150
98,050
98,100
98,150
98,200
20,740
20,754
20,768
20,782
16,364
16,376
16,389
16,401
21,180
21,194
21,208
21,222
19,009
19,021
19,034
19,046
95,200
95,250
95,300
95,350
95,250
95,300
95,350
95,400
19,956
19,970
19,984
19,998
15,664
15,676
15,689
15,701
20,396
20,410
20,424
20,438
18,309
18,321
18,334
18,346
98,200
98,250
98,300
98,350
98,250
98,300
98,350
98,400
20,796
20,810
20,824
20,838
16,414
16,426
16,439
16,451
21,236
21,250
21,264
21,278
19,059
19,071
19,084
19,096
95,400
95,450
95,500
95,550
95,450
95,500
95,550
95,600
20,012
20,026
20,040
20,054
15,714
15,726
15,739
15,751
20,452
20,466
20,480
20,494
18,359
18,371
18,384
18,396
98,400
98,450
98,500
98,550
98,450
98,500
98,550
98,600
20,852
20,866
20,880
20,894
16,464
16,476
16,489
16,501
21,292
21,306
21,320
21,334
19,109
19,121
19,134
19,146
95,600
95,650
95,700
95,750
95,650
95,700
95,750
95,800
20,068
20,082
20,096
20,110
15,764
15,776
15,789
15,801
20,508
20,522
20,536
20,550
18,409
18,421
18,434
18,446
98,600
98,650
98,700
98,750
98,650
98,700
98,750
98,800
20,908
20,922
20,936
20,950
16,514
16,526
16,539
16,551
21,348
21,362
21,376
21,390
19,159
19,171
19,184
19,196
95,800
95,850
95,900
95,950
95,850
95,900
95,950
96,000
20,124
20,138
20,152
20,166
15,814
15,826
15,839
15,851
20,564
20,578
20,592
20,606
18,459
18,471
18,484
18,496
98,800
98,850
98,900
98,950
98,850
98,900
98,950
99,000
20,964
20,978
20,992
21,006
16,564
16,576
16,589
16,601
21,404
21,418
21,432
21,446
19,209
19,221
19,234
19,246
* This column must also be used by a qualifying widow(er).
* This column must also be used by a qualifying widow(er).
-85-
Need more information or forms? Visit IRS.gov.
2013 Tax Computation Worksheet—Line 44
!
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is—
At least $100,000 but not over
$183,250
Over $183,250 but not over
$398,350
Over $398,350 but not over
$400,000
Over $400,000
(a)
Enter the amount from
line 43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
$
× 28% (.28)
$
$ 6,706.75
$
$
× 33% (.33)
$
$ 15,869.25
$
$
$
× 35% (.35)
× 39.6% (.396)
$
$
$ 23,836.25
$ 42,236.25
$
$
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Taxable income.
If line 43 is—
At least $100,000 but not over
$146,400
Over $146,400 but not over
$223,050
Over $223,050 but not over
$398,350
Over $398,350 but not over
$450,000
Over $450,000
(a)
Enter the amount from
line 43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
$
× 25% (.25)
$
$ 8,142.50
$
$
× 28% (.28)
$
$ 12,534.50
$
$
× 33% (.33)
$
$ 23,687.00
$
$
$
× 35% (.35)
× 39.6% (.396)
$
$
$ 31,654.00
$ 52,354.00
$
$
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is—
At least $100,000 but not over
$111,525
Over $111,525 but not over
$199,175
Over $199,175 but not over
$225,000
Over $225,000
(a)
Enter the amount from
line 43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
$
× 28% (.28)
$
$ 6,267.25
$
$
× 33% (.33)
$
$ 11,843.50
$
$
$
× 35% (.35)
× 39.6% (.396)
$
$
$ 15,827.00
$ 26,177.00
$
$
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is—
At least $100,000 but not over
$125,450
Over $125,450 but not over
$203,150
Over $203,150 but not over
$398,350
Over $398,350 but not over
$425,000
Over $425,000
(a)
Enter the amount from
line 43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
$
× 25% (.25)
$
$ 5,497.50
$
$
× 28% (.28)
$
$ 9,261.00
$
$
× 33% (.33)
$
$ 19,418.50
$
$
$
× 35% (.35)
× 39.6% (.396)
$
$
$ 27,385.50
$ 46,935.50
$
$
Need more information or forms? Visit IRS.gov.
-86-
General
Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you.
Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim on line 6c.
Check that each dependent's name and
SSN agrees with his or her social security card. For each child under age 17 who
is a qualifying child for the child tax
credit, make sure you checked the box in
line 6c, column (4).
Check your math, especially for the
child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or
amount you owe.
Be sure you used the correct method to figure your tax. See the instructions for line 44.
Be sure to enter your SSN in the
space provided on page 1 of Form 1040.
If you are married filing a joint or separate return, also enter your spouse's
SSN. Be sure to enter your SSN in the
space next to your name. Check that
your name and SSN agree with your social security card.
Make sure your name and address
are correct. Enter your (and your spouse's) name in the same order as shown
on your last return.
If you live in an apartment, be sure
to include your apartment number in
your address.
If you are taking the standard deduction, see the instructions for line 40
to be sure you entered the correct
amount.
If you received capital gain distributions but were not required to file
Schedule D, make sure you checked the
box on line 13.
If you are taking the EIC, be sure
you used the correct column of the EIC
The IRS Mission. Provide America's taxpayers top quality service by helping them
understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
Table for your filing status and the number of children you have.
Remember to sign and date Form
1040 and enter your occupation(s).
Attach your Form(s) W-2 and other
required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 76 for
details.
Do not file more than one original
return for the same year, even if you
have not gotten your refund or have not
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
What Are Your Rights as
a Taxpayer?
You have the right to be treated fairly,
professionally, promptly, and courteously by IRS employees. Our goal at the
IRS is to protect your rights so that you
will have the highest confidence in the
integrity, efficiency, and fairness of our
tax system. To ensure that you always
receive such treatment, you should know
about the many rights you have at each
step of the tax process. For details, see
Pub. 1.
Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an understatement of tax because your spouse
omitted income or claimed false deductions or credits, (b) you are divorced,
separated, or no longer living with your
spouse, or (c) given all the facts and circumstances, it would not be fair to hold
you liable for the tax. You may also
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qualify for relief if you were a married
resident of a community property state
but did not file a joint return and are
now liable for an underpaid or understated tax. File Form 8857 to request relief.
In some cases, Form 8857 may need to
be filed within 2 years of the date on
which the IRS first attempted to collect
the tax from you. Do not file Form 8857
with your Form 1040. For more information, see Pub. 971 and Form 8857 or
you can call the Innocent Spouse office
toll-free at 1-855-851-2009.
Income Tax Withholding
and Estimated Tax
Payments for 2014
If the amount you owe or the amount
you overpaid is large, you may want to
file a new Form W-4 with your employer to change the amount of income tax
withheld from your 2014 pay. For details on how to complete Form W-4, see
Pub. 505. If you have pension or annuity
income, use Form W-4P. If you receive
certain government payments (such as
unemployment compensation or social
security benefits), you can have tax
withheld from those payments by giving
the payer Form W-4V.
You can use the IRS Withholding Calculator at www.irs.gov/
Individuals/IRS-WithholdingCalculator, instead of Pub. 505 or the
worksheets included with Form W-4 or
W-4P, to determine whether you need to
have your withholding increased or decreased.
TIP
In general, you do not have to make
estimated tax payments if you expect
that your 2014 Form 1040 will show a
tax refund or a tax balance due of less
than $1,000. If your total estimated tax
for 2014 is $1,000 or more, see Form
1040-ES and Pub. 505 for a worksheet
you can use to see if you have to make
estimated tax payments. For more details, see Pub. 505.
Secure Your Tax
Records from Identity
Theft
user falsely claiming to be an established legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without
your permission, to commit fraud or other crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a refund.
The IRS does not initiate contacts
with taxpayers via emails. Also, the IRS
does not request detailed personal information through email or ask taxpayers
for the PIN numbers, passwords, or similar secret access information for their
credit card, bank, or other financial accounts.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting
your SSN, and
Be careful when choosing a tax
preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more information, see Pub. 4535.
If your tax records are not currently
affected by identity theft but you think
you are at risk due to a lost or stolen
purse or wallet, questionable credit card
activity or credit report, etc., contact the
IRS Identity Protection Specialized Unit
at 1-800-908-4490 or submit Form
14039.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most
common form is sending an email to a
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to [email protected]. You may
also report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-877-8339. You can forward suspicious emails to the Federal Trade
Commission at [email protected] or contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT
(1-877-438-4338).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check payable to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Do not add your gift to any tax
you may owe. See the instructions for
line 76 for details on how to pay any tax
you
owe.
Go
to
www.publicdebt.treas.gov/index1.htm
for information on how to make this
type of gift online.
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TIP
You may be able to deduct this
gift on your 2014 tax return.
How Long Should
Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items
appearing on it (such as Forms W-2 and
1099) until the statute of limitations runs
out for that return. Usually, this is 3
years from the date the return was due or
filed or 2 years from the date the tax was
paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are needed to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.
Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X
must be filed within 3 years after the
date the original return was filed or
within 2 years after the date the tax was
paid, whichever is later. But you may
have more time to file Form 1040X if
you live in a federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 556 for details.
Need a Copy of Your
Tax Return?
If you need a copy of your tax return,
use Form 4506. There is a fee for each
return requested. See Form 4506 for the
current fee. If your main home, principal
place of business, or tax records are located in a federally declared disaster
area, this fee will be waived. If you want
a free transcript of your tax return or account:
Use Form 4506-T or 4506T-EZ,
Visit IRS.gov and click on “Order
a Return or Account Transcript,” or
Call us at 1-800-908-9946.
Death of a Taxpayer
If a taxpayer died before filing a return
for 2013, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, ad-
ministrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer did not have to
file a return but had tax withheld, a return must be filed to get a refund. The
person who files the return must enter
“Deceased,” the deceased taxpayer's
name, and the date of death across the
top of the return. If this information is
not provided, it may delay the processing of the return.
If your spouse died in 2013 and you
did not remarry in 2013, or if your
spouse died in 2014 before filing a return for 2013, you can file a joint return.
A joint return should show your spouse's
2013 income before death and your income for all of 2013. Enter “Filing as
surviving spouse” in the area where you
sign the return. If someone else is the
personal representative, he or she must
also sign.
The surviving spouse or personal representative should promptly notify all
payers of income, including financial institutions, of the taxpayer's death. This
will ensure the proper reporting of income earned by the taxpayer's estate or
heirs. A deceased taxpayer's social security number should not be used for tax
years after the year of death, except for
estate tax return purposes.
Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving spouse, you only need to file the
tax return to claim the refund. If you are
a court-appointed representative, file the
return and include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use TeleTax topic
356 or see Pub. 559.
Past Due Returns
If you or someone you know needs to
file past due tax returns, use TeleTax
topic 153 or go to www.irs.gov/
individuals for help in filing those returns. Send the return to the address that
applies to you in the latest Form 1040
instructions. For example, if you are filing a 2010 return in 2014, use the address at the end of these instructions.
However, if you got an IRS notice, mail
the return to the address in the notice.
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,
with a smart phone, or by calling or
walking into an IRS office or volunteer
site near you.
Free help with your tax return. You
can get free help preparing your return
nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance
(VITA)
program
helps
low-to-moderate income, elderly, people
with disabilities, and limited English
proficient taxpayers. The Tax Counseling for the Elderly (TCE) program helps
taxpayers age 60 and older with their tax
returns. 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. In
addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an
IRS-certified volunteer. To find the
nearest VITA or TCE site, you can use
the VITA Locator Tool on IRS.gov,
download the IRS2Go app, or call
1-800-906-9887.
As part of the TCE program, AARP
offers the Tax-Aide counseling program.
To find the nearest AARP Tax-Aide
site,
visit
AARP's
website
at
www.aarp.org/money/taxaide or call
1-888-227-7669. For more information
on these programs, go to IRS.gov and
enter “VITA” in the search box.
Internet. IRS.gov and IRS2Go are
ready when you are—24 hours a day, 7
days a week.
Download the free IRS2Go app
from the iTunes app store or from Google Play. 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.
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Check the status of your 2013 refund with the Where's My Refund? application on IRS.gov or download the
IRS2Go app and select the Refund Status option. The IRS issues more than 9
out of 10 refunds in less than 21 days.
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. You will also be given a
personalized refund date as soon as the
IRS processes your tax return and approves your refund. The IRS updates
Where's My Refund? every 24 hours,
usually overnight, so you only need to
check once a day.
Use the Interactive Tax Assistant
(ITA) to research your tax questions. No
need to wait on the phone or stand in
line. 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. When you reach the
response screen, you can print the entire
interview and the final response for your
records. New subject areas are added on
a regular basis.
Answers not provided through ITA may
be found in Tax Trails, one of the Tax
Topics on IRS.gov which contain general individual and business tax information or by searching the IRS Tax Map,
which includes an international subject
index. You can use the IRS Tax Map to
search publications and instructions by
topic or keyword. The IRS Tax Map integrates forms and publications into one
research tool and provides single-point
access to tax law information by subject.
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.
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. You can also ask the IRS to mail
a return or an account transcript to you.
Only the mail option is available by
choosing the Tax Records option on the
IRS2Go app, by selecting Mail Transcript on IRS.gov, or by calling
1-800-908-9946. Tax return and tax
account transcripts are generally available for the current year and the past 3
years.
Determine if you are eligible for
the EIC and estimate the amount of the
credit with the Earned Income Tax
Credit Assistant.
Visit Understanding Your IRS
Notice or Letter to get answers to questions about a notice or letter you received from the IRS.
If you received the First Time
Homebuyer Credit, you can use the First
Time Homebuyer Credit Account Lookup tool for information on your repayments and account balance.
Check the status of your amended
return using Where's My Amended
Return. Go to IRS.gov and enter
Where's My Amended Return? in the
search box. You can generally expect
your amended return to be processed up
to 12 weeks from the date we receive it.
It can take up to 3 weeks from the date
you mailed it to show up in our system.
Make a payment using one of several safe and convenient electronic payment options available on IRS.gov. Select the Payment tab on the front page of
IRS.gov for more information.
Determine if you are eligible and
apply for an online payment agreement,
if you owe more tax than you can pay
today.
Figure your income tax withholding with the IRS Withholding Calculator
on IRS.gov. 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.
Determine if you might be subject
to the Alternative Minimum Tax by using the Alternative Minimum Tax
Assistant on IRS.gov.
Request an Electronic Filing PIN
by going to IRS.gov and entering Electronic Filing PIN in the search box.
Download forms, instructions and
publications, including accessible versions for people with disabilities.
Locate the nearest Taxpayer Assistance Center (TAC) using the Office
Locator tool on IRS.gov, or choose the
Contact Us option on the IRS2Go app
and search Local Offices. An employee
can answer questions about your tax account or help you set up a payment plan.
Before you visit, check the Office Loca-
tor on IRS.gov, or Local Offices under
Contact Us on IRS2Go to confirm the
address, phone number, days and hours
of operation, and the services provided.
If you have a special need, such as a disability, you can request an appointment.
Call the local number listed in the Office
Locator, or look in the phone book under United States Government, Internal
Revenue Service.
Apply for an Employer Identification Number (EIN). Go to IRS.gov and
enter Apply for an EIN in the search
box.
Read the Internal Revenue Code,
regulations, or other official guidance.
Read Internal Revenue Bulletins.
Sign up to receive local and national tax news and more by email. Just
click on “subscriptions” above the
search box on IRS.gov and choose from
a variety of options.
Phone. You can call the IRS, or you
can carry it in your pocket with the
IRS2Go app on your smart phone or tablet. Download the free IRS2Go app from
the iTunes app store or from Google
Play.
Call to locate the nearest volunteer
help site, 1-800-906-9887 or you can
use the VITA Locator Tool on IRS.gov,
or download the IRS2Go app.
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. The Tax Counseling
for the Elderly (TCE) program helps
taxpayers age 60 and older with their tax
returns. Most VITA and TCE sites offer
free electronic filing. Some VITA and
TCE sites provide IRS-certified volunteers who can help prepare your tax return. Through the TCE program, AARP
offers the Tax-Aide counseling program;
call 1-888-227-7669 to find the nearest
Tax-Aide location.
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.
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. The IRS issues more than 9 out of
10 refunds in less than 21 days. Where's
My Refund? will give you a personalized
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refund date as soon as the IRS processes
your tax return and approves your refund. 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. The
IRS updates Where's My Refund? every
24 hours, usually overnight, so you only
need to check once a day. Note, the
above information is for our automated
hotline. 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.
Call the Amended Return Hotline,
1-866-464-2050, to check the status of
your amended return. You can generally
expect your amended return to be processed up to 12 weeks from the date we
receive it. It can take up to 3 weeks from
the date you mailed it to show up in our
system.
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). You should receive your
order within 10 business days.
Call TeleTax, 1-800-829-4477, to
listen to pre-recorded messages covering
general and business tax information.
See What Is TeleTax later, for a list of
the topics covered. 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.
Call 1-800-829-4059 to ask tax
questions or order forms and publications using TTY/TDD equipment. The
TTY/TDD telephone number is for people who are deaf, hard of hearing, or
have a speech disability. These individuals can also contact the IRS through relay services such as the Federal Relay
Service.
Walkin. You can find a selection of
forms, publications and services — in
person.
Products. You can walk into some
post offices, libraries, and IRS offices to
pick up certain forms, instructions, and
publications. Some IRS offices, libraries, and city and county government
offices have a collection of products
available to photocopy from reproducible proofs.
Services. You can walk into your
local TAC for face-to-face tax help. An
employee can answer questions about
your tax account or help you set up a
payment plan. Before visiting, use the
Office Locator tool on IRS.gov, or
choose the Contact Us option on the
IRS2Go app and search Local Offices
for days and hours of operation, and
services provided.
Mail. You can send your order for
forms, instructions, and publications to
the address below. You should receive a
response within 10 business days after
your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
IRS Videos
The
IRS
Video
portal
www.IRSvideos.gov contains video and
audio presentations on topics of interest
to small businesses, individuals, and tax
professionals. You will find video clips
of tax topics, archived versions of live
panel discussions and Webinars, and audio archives of tax practitioner phone forums.
Tax Information in Other
Languages
For taxpayers whose native language is
not English, we have the following resources available.
Overthephone interpreter service.
The IRS Taxpayer Assistance Centers
provide telephone interpreter service in
over 170 languages, and the service is
available free to taxpayers.
Language websites. Taxpayers can
find information on IRS.gov in the following languages:
Spanish.
Chinese.
Vietnamese.
Korean.
Russian.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe
on line 76.
Interest
We will charge you interest on taxes not
paid by their due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file, negligence,
fraud, substantial valuation misstatements, substantial understatements of
tax, and reportable transaction understatements. Interest is charged on the
penalty from the due date of the return
(including extensions).
Penalties
Late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the
amount due for each month or part of a
month your return is late, unless you
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have a reasonable explanation. If you
do, include it with your return. The penalty can be as much as 25% of the tax
due. The penalty is 15% per month, up
to a maximum of 75%, if the failure to
file is fraudulent. If your return is more
than 60 days late, the minimum penalty
will be $135 or the amount of any tax
you owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1 2 of 1%
of the unpaid amount for each month or
part of a month the tax is not paid. The
penalty can be as much as 25% of the
unpaid amount. It applies to any unpaid
tax on the return. This penalty is in addition to interest charges on late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that does not
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
www.irs.gov/irb/
available
at
2010-17_IRB/ar13.html.
Other. Other penalties can be imposed
for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal
penalties may be imposed for willful
failure to file, tax evasion, making a
false statement, or identity theft. See
Pub. 17 for details on some of these penalties.
Refund Information
Visit IRS.gov
and click on
Where's
My
Refund? 24 hours a day, 7 days a week.
Information about your return will generally be available within 24 hours after
the IRS receives your e-filed return, or 4
weeks after you mail a paper return. But
if you filed Form 8379 with your return,
allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
To use Where's My Refund?
have a copy of your tax return
handy. You will need to enter
the following information from your return:
Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of
your refund.
Where's My Refund? includes a tracker
that displays progress through three
stages: (1) return received, (2) refund
approved, and (3) refund sent. Where's
My Refund? will provide an actual personalized refund date as soon as the IRS
processes your tax return and approves
your refund.
TIP
Updates to refund status are
made once a day - usually at
night.
If you do not have Internet access, many services are available by phone:
You can check the status of your
refund on the free IRS2Go phone app.
You can call 1-800-829-1954 24
hours a day, 7 days a week, for automated refund information. 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 electroni-
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cally or more than 6 weeks since you
mailed your paper return.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including extensions).
Where's My Refund? does not track
refunds that are claimed on an amended
tax return.
Refund information also is available
in Spanish at www.irs.gov/Spanish and
1-800-829-1954.
What Is
TeleTax?
Recorded Tax
Information
number of the topic you want to hear.
Then, call 1-800-829-4477. Have paper
and pencil handy to take notes.
Recorded tax information is available 24
hours a day, 7 days a week. Select the
TeleTax Topics
All topics are available in Spanish.
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
160
201
202
203
204
205
Subject
IRS Help Available
IRS services—Volunteer tax
assistance, toll-free telephone,
walk-in assistance, outreach
programs, and identity theft
Tax assistance for individuals with
disabilities and the deaf and hard of
hearing
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service—Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
Your appeal rights
Refund information
What to do if you haven't filed your
tax return
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Forms and publications—How to
order
Copy of your tax return—How to
get one
Change of address—How to notify
the IRS
Ensuring proper credit of payments
Prior year(s) Form W-2 (How to
get a copy)
Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection
The collection process
Tax payment options
Refund offsets for unpaid child
support, certain federal and state
debts, and unemployment
compensation debts
Offers in compromise
Innocent spouse relief (Including
separation of liability and equitable
relief)
Topic
No.
Subject
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Self-select PIN signature method
for online registration
General Information
301 When, where, and how to file
303 Checklist of common errors when
preparing your tax return
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
352 Which form—1040, 1040A, or
1040EZ?
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarship and fellowship grants
423 Social security and equivalent
railroad retirement benefits
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Topics by Internet
TeleTax topics are also available at
www.irs.gov/taxtopics.
Topic
No.
Subject
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (information
for Form 1040 filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it Taxable or
Not?
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony paid
453 Bad debt deduction
455 Moving expenses
456 Student loan interest deduction
457 Tuition and fees deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
(including federally declared
disaster areas)
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment income
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans,
other than IRAs
559 Net Investment Income Tax
TeleTax Topics
(Continued)
Topic
No.
Subject
560 Additional Medicare Tax
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP 2000
653 IRS notices and bills, penalties, and
interest charges
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Form W-2—Where, when, and
how to file
753 Form W-4—Employee's
Withholding Allowance Certificate
Topic
No.
Subject
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Reporting and deposit requirements
for agricultural employers
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 Highlights of the Affordable Care
Act of 2010
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file information returns
electronically
802 Applications, forms, and
information
803 Waivers and extensions
804 Test files and combined federal and
state filing
805 Electronic filing of information
returns
Tax Information for Aliens and
U.S. Citizens Living Abroad
851 Resident and nonresident aliens
-94-
Topic
No.
Subject
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)—Form W-7
858 Alien tax clearance
Tax Information for Residents of
Puerto Rico
901 Is a person with income from
Puerto Rican sources required to
file a U.S. federal income tax
return?
902 Credits and deductions for
taxpayers with Puerto Rican source
income that is exempt from U.S.
tax
903 Federal employment tax in Puerto
Rico
904 Tax assistance for residents of
Puerto Rico
Topic numbers are effective
January 1, 2014.
Calling the IRS
If you cannot find the answer to your question in these instructions or online, please
call us for assistance. See Making the Call. You will not be charged for the call unless
your phone company charges you for toll-free calls. Our normal hours of operation are
Monday through Friday from 7:00 a.m. to 7:00 p.m. local time. Assistance provided to
callers from Alaska and Hawaii will be based on the hours of operation in the Pacific
time zone. Callers from Puerto Rico will receive assistance from 8:00 a.m. to 8:00
p.m. local time.
TIP
Before You Call
IRS representatives care about the quality of the service provided to you, our
customer. You can help us provide accurate, complete answers to your questions
by having the following information
available.
The tax form, schedule, or notice to
which your question relates.
The facts about your particular situation. The answer to the same question
often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a
dependent, etc.
The name of any IRS publication
or other source of information that you
used to look for the answer.
To maintain your account security,
you may be asked for the following information, which you should also have
available.
Your social security number.
The amount of refund and filing
status shown on your tax return.
The “Caller ID Number” shown at
the top of any notice you received.
If you want to check the status of your 2013 refund, see Refund Information,
earlier.
Your personal identification number (PIN) if you have one.
Your date of birth.
The numbers in your street address.
Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can
pay each month and the date on which
you can pay it.
Evaluation of services provided. The
IRS uses several methods to evaluate
our telephone service. One method is to
record telephone calls for quality purposes only. A random sample of recorded
calls is selected for review through the
quality assurance process. Other methods include listening to live calls in progress and random selection of customers
for participation in a customer satisfaction survey.
Making the Call
Call 1-800-829-1040. People who are
deaf, hard of hearing, or have a speech
disability and who have access to
TTY/TDD
equipment
can
call
-95-
1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay. Our menu allows
you to speak your responses or use your
keypad to select a menu option. After receiving your menu selection, the system
will direct your call to the appropriate
assistance.
Before You Hang Up
If you do not fully understand the answer you receive, or you feel our representative may not fully understand your
question, our representative needs to
know this. He or she will be happy to
take additional time to be sure your
question is answered fully.
By law, you are responsible for paying your share of federal income tax. If
we should make an error in answering
your question, you are still responsible
for the payment of the correct tax.
Should this occur, however, you will not
be charged any penalty.
Quick and Easy Access to Tax Help and Tax Forms and Publications
TIP
If you live outside the United States, see Pub. 54
to find out how to get help and tax forms and publications.
TIP
To get information, forms, and publications in Spanish, go to www.irs.gov/Spanish.
Phone
Internet
TeleTax information - 24 hour tax information. Call 1-800-829-4477. See the earlier list of
tax topic numbers and details.
You can access IRS.gov 24 hours a day,
7 days a week.
Online services and help. Go to IRS.gov to obtain information
on:
Free File—Use free tax software to prepare and e-file your
tax return at www.irs.gov/freefile.
Interactive Tax Assistant—Provides answers to tax law
questions using a probe and response process.
Online Services—Conduct business with the IRS electronically.
Taxpayer Advocate Service—Helps taxpayers resolve
problems with the IRS.
Where's My Refund—Your refund status anytime from
anywhere.
Where's My Amended Return—Check the status of your
amended return.
Free Tax Return Preparation—Locate the site nearest you.
Recent Tax Changes
Tax information for Innocent Spouses
Disaster Tax Relief
Identity Theft and Your Tax Records
Online Payment Agreement Application
Applying for Offers in Compromise
View and download tax forms and publications. Click on
“Forms & Pubs” or go to www.irs.gov/formspubs to:
View or download current and previous year tax forms and
publications, or
Order current year tax forms and publications online.
Online ordering of tax forms and publications. To order tax
forms and publications delivered by mail, go to www.irs.gov/
formspubs. For current year tax forms and publications, click on
“Forms and publications by U.S. mail.”
Tax forms and publications. Call 1-800-TAX-FORM
(1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10
working days.
Tax help and questions. Call 1-800-829-1040. People who are
deaf, hard of hearing, or have a speech disability and who have
access to TTY/TDD equipment can call 1-800-829-4059. Deaf
or hard-of-hearing individuals can also contact the IRS through
relay services such as the Federal Relay Service available at
www.gsa.gov/fedrelay.
National Taxpayer Advocate helpline. Call 1-877-777-4778.
Walk-In
You can walk in to some post offices, libraries,
and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices,
libraries, and city and county government offices have a collection of forms, instructions, and publications
available to photocopy from reproducible proofs.
Mail
You can order forms, instructions, and publications by completing the order blank, later. You
should receive your order within 10 business
days after we receive your request.
Other ways to get help. See How To Get Tax Help, earlier.
-96-
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
1998, the Privacy Act of 1974, and the
Paperwork Reduction Act of 1980 require
that when we ask you for information we
must first tell you our legal right to ask
for the information, why we are asking
for it, and how it will be used. We must
also tell you what could happen if we do
not receive it and whether your response
is voluntary, required to obtain a benefit,
or mandatory under the law.
or delay any refund. Interest may also be to hear from you. You can send us comcharged.
ments from www.irs.gov/formspubs/.
Click
on “More Information” and then on
Generally, tax returns and return infor“Comment
on Tax Forms and Publicamation are confidential, as stated in Code
tions.”
Or
you
can send your comments to
section 6103. However, Code section
Internal
Revenue
Service, Tax Forms and
6103 allows or requires the Internal RevePublications
Division,
1111 Constitution
nue Service to disclose or give the information shown on your tax return to others Ave. NW, IR-6526, Washington, DC
as described in the Code. For example, 20224. Do not send your return to this adwe may disclose your tax information to dress. Instead, see the addresses at the end
the Department of Justice to enforce the of these instructions.
This notice applies to all papers you
file with us, including this tax return. It
also applies to any questions we need to
ask you so we can complete, correct, or
process your return; figure your tax; and
collect tax, interest, or penalties.
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or possessions
to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain information
needed to determine the amount of or to
collect the tax you owe. We may disclose
your tax information to the Comptroller
General of the United States to permit the
Comptroller General to review the Internal Revenue Service. We may disclose
your tax information to committees of
Congress; federal, state, and local child
support agencies; and to other federal
agencies for the purposes of determining
entitlement for benefits or the eligibility
for and the repayment of loans. We may
also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence agencies to combat
terrorism.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are liable for. Your response is mandatory under
these sections. Code section 6109 requires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become material in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect
the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits,
deductions, or adjustments shown on the
tax return. This could make the tax higher
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider
your comments as we revise our tax
forms and instructions.
Estimates of Taxpayer
Burden
The following table shows burden estimates based on current statutory requirements as of November 2013, for taxpayers filing a 2013 Form 1040, 1040A, or
1040EZ tax return. Time spent and
out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing
the
largest
component.
Out-of-pocket costs include any expenses
incurred by taxpayers to prepare and submit their tax returns. Examples include
tax return preparation and submission
fees, postage and photocopying costs, and
tax preparation software costs. While
these estimates do not include burden associated with post-filing activities, IRS
operational data indicate that electronicalPlease keep this notice with your re- ly prepared and filed returns have fewer
cords. It may help you if we ask you for arithmetic errors, implying lower post-filother information. If you have questions ing burden.
about the rules for filing and giving inforReported time and cost burdens are namation, please call or visit any Internal
tional averages and do not necessarily reRevenue Service office.
flect a “typical” case. Most taxpayers experience lower than average burden, with
We Welcome Comments on
taxpayer burden varying considerably by
Forms
taxpayer type. For instance, the estimated
We try to create forms and instructions average time burden for all taxpayers filthat can be easily understood. Often this ing a Form 1040, 1040A, or 1040EZ is 12
is difficult to do because our tax laws are hours, with an average cost of $210 per
very complex. For some people with in- return. This average includes all associcome mostly from wages, filling in the ated forms and schedules, across all prepforms is easy. For others who have busi- aration methods and taxpayer activities.
nesses, pensions, stocks, rental income, or The average burden for taxpayers filing
other investments, it is more difficult.
Form 1040 is about 15 hours and $280;
If you have suggestions for making the average burden for taxpayers filing
these forms simpler, we would be happy Form 1040A is about 7 hours and $90;
-97-
and the average for Form 1040EZ filers is
about 4 hours and $30.
Within each of these estimates there is
significant variation in taxpayer activity.
For example, nonbusiness taxpayers are
expected to have an average burden of
about 7 hours and $120, while business
taxpayers are expected to have an average
burden of about 24 hours and $430. Similarly, tax preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional
preparer used, and the geographic location.
If you have comments concerning the
time and cost estimates below, you can
contact us at either one of the addresses
shown under We Welcome Comments on
Forms.
Estimated Average Taxpayer Burden for Individuals by Activity
Average Time Burden (Hours)
All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness****
Business**** . .
.
Average
Cost
(Dollars)**
.
All
Other
.
.
Tax
Planning
.
Record
Keeping
.
Total
Time*
.
Percentage
of Returns
.
Primary Form Filed or
Type of Taxpayer
Form
Completion
and
Submission
. . . .
100
12
6
2
4
1
$210
. . . .
68
19
13
15
7
4
8
2
1
2
1
***
4
3
2
1
1
1
280
90
30
70
30
7
24
3
13
1
4
3
5
1
2
120
430
. . . .
. . . .
. . . .
. . . .
*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***Rounds to less than 1 hour.
****You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you do not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
-98-
Order Form for
Forms and
Publications
The most frequently ordered forms and publications are listed on the order form. You
will receive two copies of each form, one copy of the instructions, and one copy of
each publication you order. To help reduce waste, please order only the items you
need to prepare your return.
For faster ways of getting the items you need, go to www.irs.gov/formspubs.
TIP
Print or type your name and address
Do not send your tax return to the
accurately in the space provided below to address shown here. Instead, see the adensure delivery of your order. Enclose the dresses at the end of these instructions.
order form in an envelope and mail it to
Circle the items you need on the order
the IRS address shown here. You should Mail Your Order Form To:
form below. Use the blank spaces to order
receive your order within 10 business
Internal Revenue Service
items not listed. If you need more space,
days after we receive your request.
1201 N. Mitsubishi Motorway
attach a separate sheet of paper.
Bloomington, IL 61705-6613
How To Use the Order
Form
▲
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Download or order these and other tax products at www.irs.gov/formspubs
Order Form
Name
Please print.
Postal mailing address
Apt./Suite/Room
City
State
ZIP code
International postal code
Foreign country
Daytime phone number
(
Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.
)
1040
Schedule F
(1040)
1040-V
4868
8959
Pub. 523
Pub. 554
Pub. 972
Schedule A
(1040)
Schedule H
(1040)
1040X
5405
8960
Pub. 525
Pub. 575
Pub. 4681
Schedule B
(1040A or
1040)
Schedule J
(1040)
2106
6251
Pub. 1
Pub. 526
Pub. 583
Schedule C
(1040)
Schedule R
(1040A or
1040)
2441
8283
Pub. 17
Pub. 527
Pub. 587
Schedule
Schedule SE
C-EZ (1040)
(1040)
3903
8606
Pub. 334
Pub. 529
Pub. 590
Schedule D
(1040)
Schedule 8812
(1040A or
1040)
4506
8822
Pub. 463
Pub. 535
Pub. 596
Form 8949
1040A
4506-T
8829
Pub. 501
Pub. 547
Pub. 915
Schedule E
(1040)
1040EZ
4562
8863
Pub. 502
Pub. 550
Pub. 946
Schedule EIC
(1040A or
1040)
1040-ES
(2014)
4684
8917
Pub. 505
Pub. 551
Pub. 970
-99-
Major Categories of Federal Income and Outlays for Fiscal Year 2012
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2012.
Income
Outlays
Law
Social security, Medicare,
and unemployment and other
retirement taxes
24%
Borrowing to
cover deficit
30%
Corporate
income taxes
7%
Personal income
taxes
32%
Social security,
Medicare, and other
retirement1
38%
Excise, customs, estate,
gift, and miscellaneous
taxes
7%
On or before the first Monday in February
of each year the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the Federal Government. The plan includes recommendations for new legislation as well as recommendations to
change, eliminate, and add programs. After receipt of the President's proposal, the
Congress reviews the proposal and makes
changes. It first passes a budget resolution
setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are
consistent with the goals of the budget
resolution are enacted.
In fiscal year 2012 (which began on
October 1, 2011, and ended on September
Net
enforcement
Physical,
interest
and general
on the human, and
government
community
debt
2%
6% development3
9%
National defense,
veterans, and foreign
affairs2
24%
Social
programs4
21%
30, 2012), Federal income was $2.45 tril- countries and the maintenance of U.S.
lion and outlays were $3.537 trillion, embassies abroad.
leaving a deficit of $1.087 trillion.
3. Physical, human, and communi
ty development: These outlays were for
Footnotes for Certain Federal
agriculture; natural resources; environOutlays
ment; transportation; aid for elementary
and secondary education and direct assistance to college students; job training; de1. Social security, Medicare, and posit insurance, commerce and housing
other retirement: These programs pro- credit, and community development; and
vide income support for the retired and space, energy, and general science prodisabled and medical care for the elderly. grams.
2. National defense, veterans, and
4. Social programs: About 14% of
foreign affairs: About 19% of outlays total outlays were for Medicaid, food
were to equip, modernize, and pay our stamps, temporary assistance for needy
armed forces and to fund national defense families, supplemental security income,
activities; about 3% were for veterans and related programs; and the remaining
benefits and services; and about 1% were outlays were for health research and pubfor international activities, including mili- lic health programs, unemployment comtary and economic assistance to foreign pensation, assisted housing, and social
services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $104 billion in fiscal year 2012. In the budget, these receipts are offset against spending in figuring the outlay totals shown above.
These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
-100-
2013
Tax Rate
Schedules
CAUTION
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44.
Schedule X—If your filing status is Single
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$8,925
10%
$0
8,925
36,250
$892.50 + 15%
8,925
36,250
36,250
87,850
4,991.25 + 25%
87,850
183,250
17,891.25 + 28%
87,850
183,250
398,350
44,603.25 + 33%
183,250
398,350
400,000
115,586.25 + 35%
398,350
116,163.75 + 39.6%
400,000
400,000
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$17,850
10%
$0
17,850
72,500
$1,785.00 + 15%
17,850
72,500
146,400
9,982.50 + 25%
72,500
146,400
223,050
28,457.50 + 28%
146,400
223,050
398,350
49,919.50 + 33%
223,050
398,350
450,000
107,768.50 + 35%
398,350
125,846.00 + 39.6%
450,000
450,000
Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$8,925
10%
$0
8,925
36,250
$892.50 + 15%
8,925
36,250
36,250
73,200
4,991.25 + 25%
73,200
111,525
14,228.75 + 28%
73,200
111,525
199,175
24,959.75 + 33%
111,525
199,175
225,000
53,884.25 + 35%
199,175
62,923.00 + 39.6%
225,000
225,000
Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$12,750
10%
$0
12,750
48,600
$1,275.00 + 15%
12,750
48,600
125,450
6,652.50 + 25%
48,600
125,450
203,150
25,865.00 + 28%
125,450
203,150
398,350
47,621.00 + 33%
203,150
398,350
425,000
112,037.00 + 35%
398,350
121,364.50 + 39.6%
425,000
425,000
-101-
Index to Instructions
A
Additional Medicare Tax 48
Address change 12
Adjusted gross income 30–37
Adoption credit 47
Adoption expenses:
Employer-provided benefits for 20
Adoption taxpayer identification number 17
Alaska Permanent Fund dividends 28
Aliens 6
Alimony paid 32
Alimony received 23
Alternative minimum tax 44
Amended return 88
Amount you owe 70–72
Annuities 25, 26
Archer MSAs 28, 48
Artists 30
Attachments to the return 73
Awards 28
B
Bankruptcy cases, chapter 11 20
Bequests 30
Blindness 37, 39
Business income or loss 23
C
Canceled debt 28
Capital gain distributions 23
Capital gain or loss 23
Child's requirement to file 8
Child and dependent care expenses, credit
for 44
Child custody 18
Child support 30
Child tax credits 16, 45, 68
Community property states 20
Contributions to reduce debt held by the
public 88
Corrective distributions 21
D
Daycare center expenses 44
Death of a taxpayer 88
Death of spouse 15, 88
Dependent care benefits 20
Dependents:
Exemptions for 16
Standard deduction 39
Direct deposit of refund 69, 70
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 97
Dividends:
Nondividend distributions 21
Ordinary dividends 21
Qualified dividends 22, 41–43
Divorced parents 17
Domestic production activities deduction 37
Dualstatus aliens 6, 13
E
Earned income credit (EIC) 51–56, 59
Combat pay, nontaxable 53
Education:
Credits 44, 68
Expenses 36, 44, 68
Recapture of education credits 40
Savings accounts 28, 48
Educator expenses 30
Elderly persons:
Credit for 47
Standard deduction 39
Electric vehicles 47
Electronic filing (efile) 4, 10, 69, 70, 73, 96
Estimated tax 50, 71, 87
Excess salary deferrals 21
Excess social security and tier 1 RRTA tax
withheld 68
Exemptions 14
Extension of time to file 6, 68
F
Filing requirements 10
Filing status, which box to check 12–14
Foreign accounts and trusts 20
Foreignsource income 20
Foreign tax credit 44
Forms, how to get 96
Forms W2, 1098, and 1099—where to report
certain items from 10
Form W2 21
Free tax help 89, 96
Living abroad, U.S. citizens and resident
aliens 6, 20
Longterm care insurance 30
Lumpsum distributions 26
M
Married persons:
Filing joint returns 13
Filing separate returns 13
Living apart 14
Medicare tax, additional 48
Mileage rates, standard 5
Mortgage interest credit 47
Moving expenses 5, 30
Multiple support agreement 18
N
Name change 12
Net Investment Income Tax 48
Net operating loss 30
Nonresident aliens 6, 12, 13
G
O
Gambling 28
General business credit 47
Gifts 30
Golden parachute payments 49
Groupterm life insurance, uncollected tax
on 49
Offsets 68
Order form for forms and publications 99
Other income 28
Other taxes 47, 48
P
H
Head of household 13
Health insurance deduction, selfemployed 30
Health savings accounts 28, 30, 48
Homebuyer credit, firsttime 48
Household employment taxes 48
How to comment on forms 97
I
Identity Protection PIN 73
Identity theft 88
Income 20–28
Income tax withholding (federal) 50, 87
Individual retirement arrangements (IRAs):
Contributions to (line 32) 32, 34
Credit for contributions to 44
Distributions from (lines 15a and 15b) 24
Nondeductible contributions to 24, 32–34
Individual taxpayer identification numbers 12
Injured spouse 68
Innocent spouse relief 87
Installment payments 71, 95
Interest income:
Taxable 21
Tax-exempt 21
Interest on taxes 91
Investment income, tax on 48
Itemized deductions or standard
deduction 37–39
J
Jury duty pay 28, 37
L
Life insurance 30
Line instructions for Form 1040 73
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Parents, divorced or separated 17
Payments 49–68
Pay taxes electronically (epay) 70
Penalty:
Early withdrawal of savings 32
Estimated tax 71, 72
Others (including late filing and late
payment) 91
Penalty on early withdrawal of savings 32
Pensions and annuities 25, 26
Presidential election $3 checkoff 12
Private delivery services 6
Prizes 28
Publications, how to get 96
Public debt, gift to reduce the 88
Q
Qualified dividends 41–43
Qualified dividends and capital gain tax
worksheet 41–43
Qualified retirement plans, deduction for 30
Qualified tuition program earnings 28, 48
R
Railroad retirement benefits:
Treated as a pension 25
Treated as social security 28
Records, how long to keep 88
Refund 68–70
Refund information 92
Refund offset 68
Refunds, credits, or offsets of state and local
income taxes 22
Reservists, expenses of 30
Resident aliens 6
Residential energy efficient property credit 47
Retirement plan deduction, selfemployed 30
Retirement savings contributions credit 44
Rights of taxpayers 87
Rollovers 24, 26
Roth IRAs 24, 32
Rounding off to whole dollars 20
S
Saver's credit 44
Scholarship and fellowship grants 21
Selfemployment tax:
Deduction for part of 30
Separated parents 17
Signing your return 72
Single person 13
Social security and equivalent railroad
retirement benefits 28, 29
Social security number 12, 19
Standard deduction or itemized
deductions 37–39
State and local income taxes, taxable refunds,
credits, or offsets of 22
Statutory employees 21
Student loan interest deduction 36
Other taxes:
Alternative minimum tax 44
IRAs and other tax-favored accounts 48
Lump-sum distributions 26
Recapture 48
Tax computation worksheet 86
Tax Counseling for the Elderly (TCE) 4
Taxpayer Advocate Service (TAS) 3
Tax rate schedules 101
Tax table 74
Telephone assistance:
Federal tax information 95
TeleTax 93, 94
Third party designee 72
Tip income 20, 47
Tips reported to employer, uncollected tax
on 49
Tuition and fees 37
Tuition program earnings 28, 48
U
Unemployment compensation 26
T
Tax and credits 37–48
Figured by the IRS 40, 54
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V
Volunteer Income Tax Assistance Program
(VITA) 4
W
Wages 20
What's new 5
What if you cannot pay? 71, 95
When and where should you file? 6
Who must file 7, 8
Who should file 6
Widows and widowers, qualifying 14
Winnings, prizes, gambling, and lotteries (other
income) 28
Withholding, federal income tax 49, 87
Where Do You Mail your return to the address shown
File?
below that applies to you. If you want to use
a private delivery service, see Private
Delivery
Services
under
Filing
Requirements, earlier.
TIP
Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1 4″ thick).
Also, include your complete return address.
THEN use this address if you:
IF you live in...
Are not enclosing a check or
money order...
Are enclosing a check or
money order...
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota, Ohio,
Oklahoma, South Dakota, Wisconsin
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Alabama, Georgia, Kentucky, Missouri, New Jersey,
North Carolina, South Carolina, Tennessee, Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Connecticut, Delaware, District of Columbia, Maine,
Maryland, Massachusetts, New Hampshire, New York,
Pennsylvania, Rhode Island, Vermont, West Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008
A foreign country, U.S. possession or territory*, or use an Department of the Treasury
APO or FPO address, or file Form 2555, 2555-EZ, 4563, Internal Revenue Service
or 8891, or are a dual-status alien
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
-104-
2013
Instructions for Form 8949
Department of the Treasury
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
Section references are to the Internal Revenue
Code unless otherwise noted.
Future Developments
For the latest information about
developments related to Form 8949 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8949.
What's New
Direct reporting on Schedule D. For
2013, you may be able to combine certain
transactions and report the totals directly
on Schedule D. If you choose to do that,
you do not need to include these
transactions on Form 8949. For additional
information, see Exception 3 under the
instructions for line 1.
Estates and trusts. The use of Form
8949 by estates and trusts is new. Many
transactions that, in previous years, would
have been reported by estates and trusts
on Schedule D or Schedule D-1 must be
reported on Form 8949 if they have to be
reported on a 2013 form.
General Instructions
File Form 8949 with the Schedule D for
the return you are filing. This includes
Schedule D of Forms 1040, 1041, 1065,
1065-B, 8865, 1120, 1120S, 1120-C,
1120-F, 1120-FSC, 1120-H,
1120-IC-DISC, 1120-L, 1120-ND,
1120-PC, 1120-POL, 1120-REIT,
1120-RIC, 1120-SF, and certain Forms
990-T.
Complete Form 8949 before you complete
line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Purpose of Form
Use Form 8949 to report sales and
exchanges of capital assets. Form 8949
allows you and the IRS to reconcile
amounts that were reported to you and the
IRS on Form 1099-B or 1099-S (or
substitute statement) with the amounts
you report on your return. If you received
Form 1099-B or 1099-S (or substitute
statement), always report the proceeds
(sales price) shown on that form (or
statement) in column (d) of Form 8949. If
Form 1099-B (or substitute statement)
shows that the cost or other basis was
reported to the IRS, always report the
basis shown on that form (or statement) in
column (e). If any correction or adjustment
to these amounts is needed, make it in
Dec 10, 2013
column (g). See How To Complete Form
8949, Columns (f) and (g), later, for details
about these adjustments.
If all Forms 1099-B you received (and
all substitute statements) show basis was
reported to the IRS and if no correction or
adjustment is needed, you may not need
to file Form 8949. See Exception 3 under
the instructions for line 1.
Individuals. Individuals use Form 8949
to report:
The sale or exchange of a capital asset
not reported on another form or schedule,
Gains from involuntary conversions
(other than from casualty or theft) of
capital assets not held for business or
profit, and
Nonbusiness bad debts.
If you are filing a joint return, complete
as many copies of Form 8949 as you need
to report all of your and your spouse's
transactions. You and your spouse may
list your transactions on separate forms or
you may combine them. However, you
must include on your Schedule D the
totals from all Forms 8949 for both you
and your spouse.
Corporations and partnerships.
Corporations and partnerships use Form
8949 to report:
The sale or exchange of a capital asset
not reported on another form or schedule,
Nonbusiness bad debts, and
Undistributed long-term capital gains
from Form 2439.
Corporations also use Form 8949 to
report their share of gain or (loss) from a
partnership, estate, or trust.
For corporations and partnerships
meeting certain criteria, an exception to
some of the normal requirements for
completing Form 8949 has been provided.
See Exception 2 under the instructions for
line 1.
Estates and trusts. Estates and trusts
use Form 8949 to report the sale or
exchange of a capital asset not reported
on another form or schedule.
Schedule D. Use Schedule D for the
following purposes.
To figure the overall gain or loss from
transactions reported on Form 8949.
To report a gain from Form 6252 or Part
I of Form 4797.
To report a gain or loss from Form
4684, 6781, or 8824.
To report capital gain distributions not
reported directly on Form 1040, line 13 (or
Cat. No. 59421Z
effectively connected capital gain
distributions not reported directly on Form
1040NR, line 14).
To report a capital loss carryover from
the previous tax year to the current tax
year.
To report your share of a gain or (loss)
from a partnership, S corporation, estate,
or trust. (However, corporations report this
type of gain or (loss) on Form 8949.)
To report transactions reported to you
on a Form 1099-B (or substitute
statement) showing basis was reported to
the IRS and for which you have no
adjustments, as explained under
Exception 3, later.
Individuals, estates, and trusts also use
Schedule D to report undistributed
long-term capital gains from Form 2439.
Additional information. See the
instructions for the Schedule D you are
filing for detailed information about the
following.
Other forms you may have to file.
The definition of capital asset.
Reporting capital gain distributions,
undistributed capital gains, the sale of a
main home, the sale of capital assets held
for personal use, or the sale of a
partnership interest.
Capital losses, nondeductible losses,
and losses from wash sales.
Traders in securities.
Short sales.
Gain or loss from options.
Installment sales.
Demutualization of life insurance
companies.
Exclusion or rollover of gain from the
sale of qualified small business stock.
Any other rollover of gain, such as gain
from the sale of publicly traded securities.
Exclusion of gain from the sale of DC
Zone assets or qualified community
assets.
Certain other items that get special
treatment.
Special reporting rules for corporations,
partnerships, estates, and trusts in certain
situations.
For more information about reporting
on Forms 6252, 4797, 4684, 6781, and
8824, see the instructions for those forms.
See Pub. 544 and Pub. 550 for more
details.
Basis and Recordkeeping
Basis is the amount of your investment in
property for tax purposes. The basis of
property you buy is usually its cost. You
need to know your basis to figure any gain
or loss on the sale or other disposition of
the property. You must keep accurate
records that show the basis and, if
applicable, adjusted basis of your
property. Your records should show the
purchase price, including commissions;
increases to basis, such as the cost of
improvements; and decreases to basis,
such as depreciation, nondividend
distributions on stock, and stock splits.
For more information on basis, see the
instructions for column (e), later, and
these publications.
Pub. 550, Investment Income and
Expenses (Including Capital Gains and
Losses).
Pub. 551, Basis of Assets.
If you lost or did not keep records to
determine your basis in securities, contact
your broker for help. If you receive a Form
1099-B (or substitute statement), your
broker may have reported your basis for
these securities in box 3.
The IRS partners with companies
that offer Form 8949 software
that can import trades from many
brokerage firms and accounting software
that can help you keep track of your
adjusted basis in securities. To find out
more, go to www.irs.gov/efile.
Short Term or Long Term
nonbusiness bad debt and how to enter it
on Part I of Form 8949.
Corporation's Gains and
Losses from Partnerships,
Estates, or Trusts
Report a corporation's share of capital
gains and losses from investments in
partnerships, estates, or trusts on the
appropriate Part of Form 8949. Report a
net short-term capital gain or (loss) on Part
I (with box C checked) and a net long-term
capital gain or (loss) on Part II (with box F
checked). In column (a), enter “From
Schedule K-1 (Form 1065),” “From
Schedule K-1 (Form 1065-B),” or “From
Schedule K-1 (Form 1041),” whichever
applies; enter the gain or (loss) in column
(h); and leave all other columns blank.
If more than one Schedule K-1 is
received, report each on a separate row.
Include additional identifying information,
such as “Partnership X.”
Rounding Off to Whole Dollars
You can round off cents to whole dollars
on Form 8949. If you do round to whole
dollars, round all amounts. To round, drop
cent amounts under 50 cents and
increase cent amounts over 49 cents to
the next dollar. For example, $1.49
becomes $1 and $1.50 becomes $2.
Specific Instructions
Separate your capital gains and losses
according to how long you held or owned
the property.
Report short-term gains and losses on
Part I. Report long-term gains and losses
on Part II.
The holding period for short-term
capital gains and losses is 1 year or less.
Report these transactions on Part I of
Form 8949 (or line 1a of Schedule D if you
can use Exception 3 under the instructions
for Form 8949, line 1).
Line 1
The holding period for long-term capital
gains and losses is more than 1 year.
Report these transactions on Part II of
Form 8949 (or line 8a of Schedule D if you
can use Exception 3 under the instructions
for Form 8949, line 1).
To figure the holding period, begin
counting on the day after you received the
property and include the day you disposed
of it. If you receive a Form 1099-B (or
substitute statement), box 1c may help
you determine whether the gain or loss is
short-term or long-term.
Generally, if you disposed of property
that you acquired by inheritance, report
the disposition as a long-term gain or loss
regardless of how long you held the
property.
A nonbusiness bad debt must be
treated as a short-term capital loss. See
Pub. 550 for what qualifies as a
Enter all sales and exchanges of capital
assets, including stocks, bonds, and real
estate (if not reported on line 1a or 8a of
Schedule D or on Form 4684, 4797, 6252,
6781, or 8824). Include these transactions
even if you did not receive a Form 1099-B
or 1099-S (or substitute statement) for the
transaction. However, if the property you
sold was your main home, see Sale of
Your Home in the Instructions for
Schedule D (Form 1040).
Enter the details of each transaction on
a separate row (unless one of the
Exceptions to reporting each transaction
on a separate row described later applies
to you).
Part I. Use a separate Part I for each type
of short-term transaction described in the
text for one of the boxes (A, B, or C) at the
top of Part I. Include on each Part I only
transactions described in the text for the
box you check (A, B, or C). Check only
one box on each Part I. For example, if
you check box A in one Part I, include on
that Part I only short-term transactions
reported to you on a statement showing
basis was reported to the IRS. Complete
-2-
as many copies of Part I as you need to
report all transactions of each type (A, B,
or C).
Box A. Report on a Part I with box A
checked all short-term transactions
reported to you on Form 1099-B (or
substitute statement) with an amount
shown for cost or other basis unless the
statement indicates that amount was not
reported to the IRS. If your statement
shows cost or other basis but indicates it
was not reported to the IRS (for example,
if box 6b of Form 1099-B is not checked),
see Box B, below.
If you do not need to make any
adjustments to the basis or type
of gain or loss (short-term or
long-term) reported to you on Form
1099-B (or substitute statement) or to your
gain or loss for any transactions you
normally would report on Form 8949 with
box A checked, you do not have to include
those transactions on Form 8949. Instead,
you can report them directly on
Schedule D. For more information, see
Exception 3, later.
TIP
Box B. Report on a Part I with box B
checked all short-term transactions
reported to you on Form 1099-B (or
substitute statement) without an amount
shown for cost or other basis or showing
that cost or other basis was not reported
to the IRS. If your statement shows cost or
other basis for the transaction was
reported to the IRS (for example, if box 6b
of Form 1099-B is checked), see Box A,
above.
Box C. Report on a Part I with box C
checked all short-term transactions for
which you cannot check box A or B
because you did not receive a Form
1099-B (or substitute statement).
Part II. Use a separate Part II for each
type of long-term transaction described in
the text for one of the boxes (D, E, or F) at
the top of Part II. Include on each Part II
only transactions described in the text for
the box you check (D, E, or F). Check only
one box on each Part II. For example, if
you check box D in one Part II, include on
that Part II only long-term transactions
reported to you on a statement showing
basis was reported to the IRS. Complete
as many copies of Part II as you need to
report all transactions of each type (D, E,
or F).
Box D. Report on a Part II with box D
checked all long-term transactions
reported to you on Form 1099-B (or
substitute statement) with an amount
shown for cost or other basis unless the
statement indicates that amount was not
reported to the IRS. If your statement
shows cost or other basis but indicates it
was not reported to the IRS (for example,
if box 6b of Form 1099-B is not checked),
see Box E.
If you do not need to make any
adjustments to the basis or type
of gain or loss (short-term or
long-term) reported to you on Form
1099-B (or substitute statement) or to your
gain or loss for any transactions you
normally would report on Form 8949 with
box D checked, you do not have to include
those transactions on Form 8949. Instead,
you can report them directly on
Schedule D. For more information, see
Exception 3, later.
TIP
Box E. Report on a Part II with box E
checked all long-term transactions
reported to you on Form 1099-B (or
substitute statement) without an amount
shown for cost or other basis or showing
that cost or other basis was not reported
to the IRS. If your statement shows cost or
other basis for the transaction was
reported to the IRS (for example, if box 6b
of Form 1099-B is checked), see Box D.
Box F. Report on a Part II with box F
checked all long-term transactions for
which you cannot check box D or E
because you did not receive a Form
1099-B (or substitute statement).
You do not need to complete and file
an entire copy of Form 8949 (Part I and
Part II) if you can check a single box to
describe all your transactions. In that
case, complete and file either Part I or Part
II and check the box that describes the
transactions. Otherwise, complete a
separate Part I or Part II for each category
of your transactions, as described above.
Include on your Schedule D the totals
from all your Parts I and Parts II. Form
8949 and Schedule D explain how to do
this.
Exceptions to reporting each transaction on a separate row. There are three
exceptions to the rule that you must report
each of your transactions on a separate
row of Part I or Part II.
Exception 1. Instead of reporting
each of your transactions on a separate
row of Part I or Part II, you can report them
on an attached statement containing all
the same information as Parts I and II and
in a similar format (i.e., description of
property, dates of acquisition and
disposition, proceeds, basis, adjustment
and code(s), and gain or (loss)). Use as
many attached statements as you need.
Enter the combined totals from all your
attached statements on Parts I and II with
the appropriate box checked.
For example, report on Part I with box B
checked all short-term gains and losses
from transactions your broker reported to
you on a statement showing basis was not
reported to the IRS. Enter the name of the
broker followed by the words “see
attached statement” in column (a). Leave
columns (b) and (c) blank. Enter “M” in
column (f). If other codes also apply, enter
all of them in column (f). Enter the totals
that apply in columns (d), (e), (g), and (h).
If you have statements from more than
one broker, report the totals from each
broker on a separate row.
Do not enter “Available upon request”
and summary totals in lieu of reporting the
details of each transaction on Part I or II or
attached statements.
Exception 2. You may enter summary
totals instead of reporting the details of
each transaction on a separate row of Part
I or II or on attached statements if:
1. You must report more than five
transactions for that Part, and
2. You file Form 1120S, 1065, or
1065-B or are a taxpayer exempt from
receiving Form 1099-B, such as a
corporation or exempt organization, under
Regulations section 1.6045-1(c)(3)(i)(B).
If this exception applies to you, enter
the summary totals on line 1. For
short-term transactions, check box C at
the top of Part I even if the summary totals
include transactions described in the text
for box A or B. For long-term transactions,
check box F at the top of Part II even if the
summary totals include transactions
described in the text for box D or E. Enter
“Available upon request” in column (a).
Leave columns (b) and (c) blank. Enter
“M” in column (f). If other codes also
apply, enter all of them in column (f). Enter
the totals that apply in columns (d), (e),
(g), and (h).
Do not use a separate row for the totals
from each broker. Instead, enter the
summary totals from all brokers on a
single row of Part I (with box C checked)
or Part II (with box F checked).
Exception 3. Form 8949 is not
required for certain transactions. You may
be able to aggregate those transactions
and report them directly on either line 1a
(for short-term transactions) or line 8a (for
long-term transactions) of Schedule D.
This option applies only to transactions
(other than sales of collectibles) for which:
You received a Form 1099-B (or
substitute statement) that shows basis
was reported to the IRS and does not
show a nondeductible wash sale loss in
box 5, and
You do not need to make any
adjustments to the basis or type of gain or
loss (short-term or long-term) reported on
Form 1099-B (or substitute statement), or
to your gain or loss.
If you choose to report these
transactions directly on Schedule D, you
do not need to include them on Form 8949
and do not need to attach a statement. For
-3-
more information, see the Schedule D
instructions.
If you qualify to use Exception 3 and
also qualify to use Exception 1 or
Exception 2, you can use both (Exception
3 plus either Exception 1 or Exception 2).
Report the transactions that qualify for
Exception 3 directly on either line 1a or 8a
of Schedule D, whichever applies. Report
the rest of your transactions as explained
in Exception 1 or Exception 2, whichever
applies.
E-file. If you e-file your return but choose
not to report each transaction on a
separate row on the electronic return, you
must either (a) include Form 8949 as a
PDF attachment to your return or (b)
attach Form 8949 to Form 8453 (or the
appropriate form in the Form 8453 series)
and mail the forms to the IRS. You can
attach one or more statements containing
all the same information as Form 8949,
instead of attaching Form 8949, if the
statements are in a format similar to Form
8949.
However, this does not apply to
transactions that qualify for Exception 2 or
Exception 3. In those cases, neither an
attachment, a statement, nor Form 8453 is
required.
Charitable gift annuity. If you are the
beneficiary of a charitable gift annuity and
receive a Form 1099-R showing an
amount in box 3, report the box 3 amount
on a Part II with box F checked. Enter
“Form 1099-R” in column (a). Enter the
box 3 amount in column (d). Also
complete column (h).
Form 2438. Enter any net short-term
capital gain from line 4 of Form 2438 on a
Part I with box C checked. Enter “Net
short-term capital gain from Form 2438,
line 4” in column (a), enter the gain in
column (h), and leave all other columns
blank.
Enter any amount from line 12 of Form
2438 on a Part II with box F checked.
Enter “Undistributed capital gains not
designated (from Form 2438)” in column
(a), enter the amount of the gain in column
(h), and leave all other columns blank.
Form 2439. Corporations and
partnerships report undistributed
long-term capital gains from Form 2439 on
a Part II with box F checked. Enter “From
Form 2439” in column (a), enter the gain in
column (h), and leave all other columns
blank. Individuals report undistributed
long-term capital gains from Form 2439 on
line 11 of Schedule D (Form 1040).
Estates and trusts report those amounts
on line 11 of Schedule D (Form 1041).
Nondividend distributions.
Distributions from a corporation that are a
return of your cost (or other basis) are not
taxed until you recover your cost (or other
basis). Reduce your cost (or other basis)
by these distributions, but not below zero.
After you have recovered your entire cost
(or other basis), any later nondividend
distribution is taxable as a capital gain.
Enter the name of the payer of any taxable
nondividend distributions in column (a) on
a Part I with box C checked or Part II with
box F checked (depending on how long
you held the stock). Enter the taxable part
of the distribution in columns (d) and (h).
Each payer of a nondividend distribution
should send you a Form 1099-DIV
showing the amount of the distribution in
box 3.
Other gains or losses where sales
price or basis is not known. If you have
another gain or loss for which you do not
know the sales price or basis (such as a
long-term capital gain from Form 8621),
enter a description of the gain or loss in
column (a) on a Part I with box C checked
or Part II with box F checked (depending
on how long you held the property). If you
have a gain, enter it in columns (d) and
(h). If you have a loss, enter it in columns
(e) and (h). Complete any other columns
you can.
Column (a)—Description of
Property
For stock, include the number of shares.
You can use stock ticker symbols or
abbreviations to describe the property as
long as they are based on the descriptions
of the property as shown on Form 1099-B
or 1099-S (or substitute statement).
If you inherited the property from
someone who died in 2010 and the
executor of the estate made the election to
file Form 8939, also enter “INH-2010” in
column (a).
Column (b)—Date Acquired
Enter in this column the date you acquired
the property. Enter the trade date for
stocks and bonds you purchased on an
exchange or over-the-counter market. For
a short sale, enter the date you acquired
the property delivered to the broker or
lender to close the short sale. For property
you previously elected to treat as having
been sold and reacquired on January 1,
2001 (or January 2, 2001, for readily
tradeable stock), enter the date of the
deemed sale and reacquisition.
Inherited property. Generally, if you
disposed of property that you acquired by
inheritance, report the sale or exchange
on a Part II with the appropriate box
checked (D, E, or F). Enter “INHERITED”
in column (b).
Stock acquired on various dates. If you
sold a block of stock (or similar property)
that you acquired through several different
purchases, you may report the sale on one
row and enter “VARIOUS” in column (b).
However, you still must report the
short-term gain or (loss) on the sale on
Part I and the long-term gain or (loss) on
Part II.
Column (c)—Date Sold or
Disposed
Enter in this column the date you sold or
disposed of the property. Use the trade
date for stocks and bonds traded on an
exchange or over-the-counter market. For
a short sale, enter the date you delivered
the property to the broker or lender to
close the short sale.
Column (d)—Proceeds (Sales
Price)
Follow the instructions below that apply to
your transaction(s).
You did not receive a Form 1099-B or
1099-S (or substitute statement). If you
did not receive a Form 1099-B or 1099-S
(or substitute statement) for a transaction,
enter in column (d) the net proceeds. The
net proceeds equal the gross proceeds
minus any selling expenses (such as
broker’s fees, commissions, and state and
local transfer taxes). If you sold a call
option and it was exercised, you must also
adjust the sales price of the property sold
under the option for any option premiums
(as instructed in Gain or Loss From
Options in the instructions for Schedule D
(Form 1040)).
You received a Form 1099-B or 1099-S
(or substitute statement). If you
received a Form 1099-B or 1099-S (or
substitute statement) for a transaction,
enter in column (d) the proceeds (sales
price) shown on the form or statement you
received. If there are any selling expenses
or option premiums that are not reflected
on the form or statement you received (by
an adjustment to either the proceeds or
basis shown), enter “E” in column (f) and
the necessary adjustment in column (g).
See the example under Column
(g)—Adjustments to Gain or Loss, later.
If the proceeds you received were
more than shown on Form 1099-B or
1099-S (or substitute statement), enter the
correct proceeds in column (d). This might
happen if, for example, box 4 on Form
1099-S is checked.
You should not have received a Form
1099-B (or substitute statement) for a
transaction merely representing the return
of your original investment in a
nontransferable obligation, such as a
savings bond or a certificate of deposit.
But if you did, report the proceeds (sales
price) shown on Form 1099-B (or
substitute statement) in both columns (d)
and (e).
-4-
Column (e)—Cost or Other
Basis
The basis of property you buy is usually its
cost, including the purchase price and any
costs of purchase, such as commissions.
You may not be able to use the actual cost
as the basis if you inherited the property,
got it as a gift, or received it in a tax-free
exchange or involuntary conversion or in
connection with a “wash sale.” If you do
not use the actual cost, attach an
explanation of your basis.
The basis of property acquired by gift is
generally the basis of the property in the
hands of the donor. The basis of inherited
property is generally the fair market value
at the date of death. See Pub. 551 for
details. However, if you sold property that
you inherited from someone who died in
2010 and the executor made the election
to file Form 8939, see Pub. 4895.
If you elected to recognize gain on
property held on January 1, 2001, your
basis in the property is its closing market
price or fair market value, whichever
applies, on the date of the deemed sale
and reacquisition, whether the deemed
sale resulted in a gain or an unallowed
loss.
For more details, see Pub. 551 or Pub.
550.
Adjustments to basis. Before you can
figure any gain or loss on a sale,
exchange, or other disposition of property,
you usually must make certain
adjustments (increases and decreases) to
the basis of the property. Increase the
basis of your property by capital
improvements. Decrease it by
depreciation, amortization, and depletion.
If you sold stock, adjust your basis by
subtracting all the nondividend
distributions you received before the sale.
Also adjust your basis for any stock splits.
See Pub. 550 for details.
Increase the cost or other basis of an
original issue discount (OID) debt
instrument by the amount of OID that you
have included in gross income for that
instrument. See Pub. 550 for details.
If you elect to currently include in
income the market discount on a bond,
increase the basis of the bond by the
market discount that has been included in
income for that bond. See Pub. 550 for
details.
Reduce the basis of a taxable bond by
any bond premium amortization that has
been permitted for that bond as either an
offset to interest income or as a deduction.
See Pub. 550 for details. Reduce the
basis of a tax-exempt bond by any bond
premium amortization that has been
permitted for that bond as an offset to
interest. See Pub. 550 for details.
If a charitable contribution deduction is
allowable because of a bargain sale of
property to a charitable organization, you
must allocate your basis in the property
between the part sold and the part
contributed based on the fair market value
of each. See Pub. 544 for details.
Average basis. You can use the average
basis method to determine the basis of
shares of stock if the shares are identical
to each other, you acquired them at
different prices and left them in an account
with a custodian or agent, and either:
They are shares in a mutual fund (or
other regulated investment company
(RIC)), or
You acquired them after 2010 in
connection with a dividend reinvestment
plan (DRP).
Shares are identical if they have the same
CUSIP number, except that shares of
stock in a DRP are not identical to shares
of stock that are not in a DRP, even if they
have the same CUSIP number. If you are
using the average basis method and
received a Form 1099-B (or substitute
statement) that shows an incorrect basis,
enter “B” in column (f), enter the basis
shown on Form 1099-B (or substitute
statement) in column (e), and see How To
Complete Form 8949, Columns (f) and (g),
later. For details on making the election
and figuring average basis, see Pub. 550
or Regulations section 1.1012-1(e).
Form 1099-B. If the property you sold
was a covered security, its basis should
be shown in box 3 of the Form 1099-B (or
substitute statement) you received from
your broker. Generally, a covered security
is stock acquired after 2010 (after 2011 if
in a mutual fund or other regulated
investment company, or acquired through
a dividend reinvestment plan).
If box 6a on Form 1099-B is checked,
the property sold was not a covered
security.
Enter the basis shown on Form 1099-B
(or substitute statement) in column (e). If
the basis shown on Form 1099-B (or
substitute statement) is not correct, see
How To Complete Form 8949, Columns (f)
and (g), later, for the adjustment you must
make.
If no basis is shown on Form 1099-B
(or substitute statement), enter the correct
basis of the property in column (e).
Column (f)—Code
In order to explain any adjustment to gain
or loss in column (g), enter the appropriate
code(s) in column (f). See How To
Complete Form 8949, Columns (f) and (g),
later. If more than one code applies, enter
all the codes that apply in alphabetical
order (for example, “BOQ”). Do not
separate the codes by a space or comma.
Column (g)—Adjustments to
Gain or Loss
Enter in this column any necessary
adjustments to gain or loss. Enter negative
amounts in parentheses. Also enter a
-5-
code in column (f) to explain the
adjustment. See How To Complete Form
8949, Columns (f) and (g), later.
More than one code. If you entered
more than one code in column (f) on the
same row, enter the net adjustment in
column (g). For example, if one
adjustment is $5,000 and another is
($1,000), enter $4,000 ($5,000 − $1,000).
Example. You sold your main home in
2013 for $320,000 and received a Form
1099-S showing the $320,000 gross
proceeds. The home's basis was
$100,000. You had selling expenses of
$20,000. Under the tests described in
Sale of Your Home in the Instructions for
Schedule D (Form 1040), you can exclude
the entire $200,000 gain from income. On
Form 8949, Part II, check box F at the top.
Complete columns (a), (b), and (c). Enter
$320,000 in column (d) and $100,000 in
column (e). Enter “EH” in column (f). In
column (g), enter $220,000 ($20,000
selling expenses + $200,000 exclusion) as
a negative number. Put it in parentheses
to show it is negative. In column (h),
enter -0- ($320,000 − $100,000 −
$220,000). If this is your only transaction
on this Part II, enter $320,000 in column
(d) on line 10 of Schedule D (Form 1040),
$100,000 in column (e), ($220,000) in
column (g), and -0- in column (h).
How To Complete Form 8949, Columns (f) and (g)
For most transactions, you do not need to complete columns (f) and (g) and can leave them blank. You may need to complete
columns (f) and (g) if you got a Form 1099-B or 1099-S (or substitute statement) that is incorrect, if you are excluding or postponing a
capital gain, if you have a disallowed loss, or in certain other situations. Details are in the table below. If you enter more than one code
in column (f), see More than one code in the instructions for column (g).
IF . . .
THEN enter this
code in column
(f) . . .
AND. . .
B
If box B is checked at the top of Part I or if box E is
checked at the top of Part II, enter the correct basis in
column (e), and enter -0- in column (g).
If box A is checked at the top of Part I or if box D is
checked at the top of Part II, enter the basis shown on
Form 1099-B (or substitute statement) in column (e), even
though that basis is incorrect. Correct the error by entering
an adjustment in column (g). To figure the adjustment
needed, see the Worksheet for Basis Adjustments in
Column (g). Also see Example 4—adjustment for incorrect
basis in the instructions for column (h).
You received a Form 1099-B (or substitute
statement) and the basis shown in box 3 is
incorrect . . . . . . . . . . . . . . . . . . . . . . . . .
You received a Form 1099-B (or substitute
statement) and the type of gain or loss
(short-term or long-term) shown in box 1c is
incorrect . . . . . . . . . . . . . . . . . . . . . . . . .
Enter -0- in column (g). Report the gain or loss on the
correct Part of Form 8949.
T
You received a Form 1099-B or 1099-S (or
substitute statement) as a nominee for the
actual owner of the property . . . . . . . . . . .
Report the transaction on Form 8949 as you would if you
were the actual owner, but also enter any resulting gain as
a negative adjustment (in parentheses) in column (g) or
any resulting loss as a positive adjustment in column (g).
As a result of this adjustment, the amount in column (h)
should be zero. However, if you received capital gain
distributions as a nominee, report them instead as
described under Capital Gain Distributions in the
Instructions for Schedule D (Form 1040).
N
You sold or exchanged your main home at a
gain, must report the sale or exchange on
Part II of Form 8949 (as explained in Sale of
Your Home in the Instructions for Schedule D
(Form 1040)), and can exclude some or all of
the gain . . . . . . . . . . . . . . . . . . . . . . . . . .
You sold or exchanged qualified small
business stock and can exclude part of the
gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You can exclude all or part of your gain
under the rules explained in the Schedule D
instructions for DC Zone assets or qualified
community assets . . . . . . . . . . . . . . . . . .
You are electing to postpone all or part of
your gain under the rules explained in the
Schedule D instructions for any rollover of
gain (for example, rollover of gain from QSB
stock or publicly traded securities) . . . . . .
Report the sale or exchange on Form 8949 as you would if
you were not taking the exclusion. Then enter the amount
of excluded (nontaxable) gain as a negative number (in
parentheses) in column (g). See the example in the
instructions for column (g).
H
Q
Report the sale or exchange on Form 8949 as you would if
you were not taking the exclusion and enter the amount of
the exclusion as a negative number (in parentheses) in
column (g). However, if the transaction is reported as an
installment sale, see Gain from an installment sale of QSB
stock in the Instructions for Schedule D (Form 1040).
X
Report the sale or exchange on Form 8949 as you would if
you were not taking the exclusion. Then enter the amount
of the exclusion as a negative number (in parentheses) in
column (g).
Report the sale or exchange on Form 8949 as you would if
you were not making the election. Then enter the amount
of postponed gain as a negative number (in parentheses)
in column (g).
R
-6-
THEN enter this
code in column
(f) . . .
IF . . .
You have a nondeductible loss from a wash
sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You have a nondeductible loss other than a
loss indicated by code W . . . . . . . . . . . . .
You received a Form 1099-B or 1099-S (or
substitute statement) for a transaction and
there are selling expenses or option
premiums that are not reflected on the form
or statement by an adjustment to either the
proceeds or basis shown . . . . . . . . . . . . .
AND. . .
W
Report the sale or exchange on Form 8949 and enter the
amount of the nondeductible loss as a positive number in
column (g). See the Schedule D instructions for more
information about wash sales. If you received a Form
1099-B (or substitute statement) and the amount of
nondeductible wash sale loss shown (box 5 of Form
1099-B) is incorrect, enter the correct amount of the
nondeductible loss as a positive number in column (g). If
the amount of the nondeductible loss is less than the
amount shown on Form 1099-B (or substitute statement),
attach a statement explaining the difference. If no part of
the loss is a nondeductible loss from a wash sale
transaction, enter -0- in column (g).
L
Report the sale or exchange on Form 8949 and enter the
amount of the nondeductible loss as a positive number in
column (g). See Nondeductible Losses in the Instructions
for Schedule D (Form 1040).
E
Enter in column (d) the proceeds shown on the form or
statement you received. Enter in column (e) any cost or
other basis shown on Form 1099-B (or substitute
statement). In column (g), enter as a negative number (in
parentheses) any selling expenses and option premium
that you paid (and that are not reflected on the form or
statement you received) and enter as a positive number
any option premium that you received (and that is not
reflected on the form or statement you received). For more
information about option premiums, see Gain or Loss
From Options in the Instructions for Schedule D (Form
1040).
You had a loss from the sale, exchange, or
worthlessness of small business (section
1244) stock and the total loss is more than
the maximum amount that can be treated as
an ordinary loss . . . . . . . . . . . . . . . . . . . .
S
You disposed of collectibles (see the
Schedule D instructions) . . . . . . . . .
C
Enter -0- in column (g). Report the disposition on Form
8949 as you would report any sale or exchange.
You report multiple transactions on a single
row as described in Exception 1 or Exception
2 under Exceptions to reporting each
transaction on a separate row . . . . . . . . .
M
See Exception 1 and Exception 2 under Exceptions to
reporting each transaction on a separate row. Enter -0- in
column (g) unless an adjustment is required because of
another code.
You have an adjustment not explained earlier
in this column . . . . . . . . . . . . . . . . . . . . .
O
Enter the appropriate adjustment amount in column (g).
See the instructions for column (g).
. . . .
None of the other statements in this column
apply . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Column (h)—Gain or (Loss)
Figure gain or loss on each row. First,
subtract the cost or other basis in column
(e) from the proceeds (sales price) in
column (d). Then take into account any
adjustments in column (g). Enter the gain
or (loss) in column (h). Enter negative
amounts in parentheses.
See Small Business (Section 1244) Stock in the
Schedule D (Form 1040) instructions.
Leave columns (f) and (g) blank.
Example 1—gain. Column (d) is
$6,000 and column (e) is $2,000. Enter
$4,000 in column (h).
Example 2—loss. Column (d) is
$6,000 and column (e) is $8,000. Enter
($2,000) in column (h).
Example 3—adjustment. Column (d)
is $6,000, column (e) is $2,000, and
-7-
column (g) is ($1,000). Enter $3,000 in
column (h).
Example 4—adjustment for
incorrect basis. You sold stock for
$1,000. You had owned the stock for 3
months. Your correct basis for the stock is
$100, but you receive a Form 1099-B that
shows your basis is $900 and shows your
broker reported that basis to the IRS.
Enter $900 on line 1 of the Worksheet for
Basis Adjustments in Column (g). Enter
$100 on line 2 of the worksheet. Since
line 1 is larger than line 2, leave line 3
blank and enter $800 ($900 − $100) as a
positive number on line 4. Also enter $800
in column (g) of a Part I with box A
checked at the top. Enter “B” in column (f).
Enter $1,000 in column (d) and $900 in
column (e). To figure your gain or loss,
subtract $900 from $1,000. Combine the
result, $100, with the $800 adjustment in
column (g). Your gain is $900 ($100 +
$800). Enter $900 in column (h).
Keep for Your Records
Worksheet for Basis Adjustments in Column (g)
If the basis shown on Form 1099-B (or substitute statement) is not correct, do the following.
If the basis was not reported to the IRS, enter the correct basis in column (e) and enter -0- in column (g) (unless you must make an adjustment for some other
reason).
If the basis was reported to the IRS, enter the reported basis shown on Form 1099-B (or substitute statement) in column (e) and use this worksheet to figure the
adjustment to include in column (g).
1. Enter the cost or other basis shown on Form 1099-B (or substitute statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the correct cost or other basis
..........................................................
2.
3. If line 1 is larger than line 2, leave this line blank and go to line 4. If line 2 is larger than line 1, subtract line 1 from line 2. Enter
the result here and in column (g) as a negative number (in parentheses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. If line 1 is larger than line 2, subtract line 2 from line 1. Enter the result here and in column (g) as a positive number
4.
Line 2
The total of the amounts in column (h) of
line 2 of all your Forms 8949 should equal
the amount you get by combining columns
(d), (e), and (g) on the corresponding line
of Schedule D. For example, the total of
the amounts in column (h) of line 2 of all
your Forms 8949 with box A checked
should equal the amount you get by
combining columns (d), (e), and (g) on
line 1b of Schedule D. The total of the
-8-
......
amounts in column (h) of line 2 of all your
Forms 8949 with box E checked should
equal the amount you get by combining
columns (d), (e), and (g) on line 9 of
Schedule D.
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule 8812
Child Tax Credit
Use Part I of Schedule 8812 to document that any child for whom you entered an ITIN on Form
1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom you also checked
the box in column 4 of that line, is a resident of the United States because the child meets the
substantial presence test and is not otherwise treated as a nonresident alien.
Use Parts II–IV of Schedule 8812 to figure the additional child tax credit. The additional
child tax credit may give you a refund even if you do not owe any tax.
Future Developments
Note. A child who is a lawful permanent resident of the United
States is eligible to obtain a social security number (SSN). Use an
SSN to identify the child even if you obtained an ITIN for the child
before the child became a lawful permanent resident.
For the latest information about developments related to Schedule
8812 and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/schedule8812.
To meet the substantial presence test, a child identified with an
ITIN generally must be physically present in the United States on at
least:
Section references are to the Internal Revenue Code unless otherwise
noted.
1. 31 days during 2013, and
General Instructions
2. 183 days during the 3-year period that includes 2013, 2012,
and 2011, counting:
Who Should Use Part I
a. All the days your child was present in 2013, and
You only need to complete Part I if you are claiming the child tax
credit for a child identified by an IRS individual taxpayer identification number (ITIN). When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to
complete Part I of Schedule 8812 for any child that is identified by a
social security number (SSN) or an IRS adoption taxpayer identification number (ATIN).
b. 1/3 of the days your child was present in 2012, and
c. 1/6 of the days your child was present in 2011.
!
CAUTION
If all the children for whom you checked the box in col
umn 4 of line 6c on your Form 1040 or Form 1040A or
column 4 of line 7c on your Form 1040NR are identified
by an SSN or an ATIN, you do not need to complete Part
1 of Schedule 8812.
A child who is present in the United States for less than one-half of
2013 also must not have a closer connection to a foreign country. See
Pub. 519 for more information. Also, see the chart, Is Your Dependent
(Identified by an ITIN) Considered a Resident of the United States Un
der the Substantial Presence Test, later.
TIP
Who Should Use Parts II–IV
Additional Child Tax Credit (Parts II–
IV)
Parts II–IV are unrelated to Part I. Parts II–IV help you figure your additional child tax credit. Generally, you should only complete Parts II–
IV if you are instructed to do so after completing the Child Tax Credit
Worksheet in your tax return instructions or Publication 972.
TIP
If any of your dependents is a qualifying child for purposes of the
child tax credit (whether identified by an ITIN or not), you may qualify for the additional child tax credit. Before completing Parts II–IV of
Schedule 8812, complete the Child Tax Credit Worksheet that applies
to you. See the instructions for Form 1040, line 51; Form 1040A,
line 33; or Form 1040NR, line 48. If you meet the condition given in
the TIP at the end of the Child Tax Credit Worksheet, complete Parts
II–IV of this schedule to figure the amount of any additional child tax
credit you can claim.
If all your children are identified by an SSN or an ATIN
and you are not claiming the additional child tax credit,
you do not need to complete any part of Schedule 8812.
Substantial Presence Test (Part I)
In general, to be a qualifying child for purposes of the child tax credit
and additional child tax credit, the child must be a citizen, national, or
resident of the United States. Use Part I of Schedule 8812 to document
that any child for whom an IRS Individual Taxpayer Identification
Number (ITIN) was entered on Form 1040, line 6c; Form 1040A,
line 6c; or Form 1040NR, line 7c; and for whom the box in column 4
of that line was also checked, meets the substantial presence test and
is not otherwise treated as a nonresident alien.
Effect of Credit on Welfare Benefits
Any refund you receive as a result of taking the additional child tax
credit cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or
local program financed in whole or in part with federal funds. These
programs include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental
-1-
Nov 18, 2013
Not all days that your dependent is physically present in
the United States count as days of presence for the sub
stantial presence test. See Days of Presence in the United
States in Pub. 519.
Cat. No. 59790P
Is Your Dependent (Identified by an ITIN) Considered a Resident of the United States Under the Substantial Presence Test?
Start here to determine your dependent’s status for 2013
Was your dependent physically present in the United States on
at least 31 days during 2013?2
No
Yes
▼
Was your dependent physically present in the United States on
at least 183 days during the 3-year period consisting of 2013,
2012, and 2011, counting all days present in 2013, 1/3 the days
of presence in 2012, and 1/6 the days of presence in 2011?2
▼
Was your dependent physically present in the United States on
at least 183 days during 2013?
▼
▼
Yes
▼
▼
No3
Yes
Your dependent
is a resident
alien for U.S.
tax purposes.1
▼
Your
dependent
is a
nonresident
alien for U.S.
tax purposes.
No
▼
For 2013, did your dependent have a tax home in a foreign
country and a closer connection to that country than to the
United States?
Yes
No
1
Despite meeting the substantial presence test, your dependent may still be considered a nonresident alien under an
income tax treaty between the U.S. and your country. Check the provisions of the treaty carefully.
2
See Days of Presence in the United States in Pub. 519 for days that do not count as days of presence in the
United States.
3
If your dependent was present in the United States for at least 31 consecutive days in 2013 and meets the
substantial presence test for 2014, see First-Year Choice under Dual Status Aliens in Pub. 519 to determine if your
dependent may be considered to be a resident of the United States for part of 2013 under this rule. An individual may
make an election for a child who is a dependent if the individual may make the election on his or her own behalf, the
child qualifies to make the election, and the child is not required to file a United States income tax return for the year for
which the election is effective.
Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at
least 12 months after you receive it. Check with your local benefits
coordinator to find out if your refund will affect your benefits.
line for that dependent, you must determine if that dependent meets
the substantial presence test and is not otherwise treated as a nonresident alien. Complete Line A for the first dependent listed on your
Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c,
who has an ITIN and that you indicated qualified for the child tax
credit by checking the box in column (4). Use a separate line for each
additional child identified by an ITIN for whom you checked the box
in column (4).
Specific Instructions
Do not complete a line in Part I for a child if:
You identified that child with an SSN or adoption taxpayer identification number on the tax return, or
You did not check the box in column 4 of line 6c on your Form
1040 or Form 1040A, or line 7c of your Form 1040NR.
Part I
Lines A through D. If you identified any of your dependents using
an ITIN on your Form 1040, line 6c; Form 1040A, line 6c; or Form
1040NR, line 7c; and you also checked the box in column (4) of that
-2-
If you only check “No” on any line in Part I, your child tax credit
or additional child tax credit may be reduced or eliminated.
tional of the United States, and, for your tax year, the child has the
same main home as you and is a member of your household.
Child otherwise treated as a nonresident alien. Even if your
More than four children. If you must complete Part I for more
than four children, check the box following Line D. Use page 1 of another Schedule 8812 and reletter Lines A–D in Part I as E–H. Complete the additional Part I of Schedule 8812 and attach it to your
Schedule 8812.
child meets the substantial presence test, your child may still be treated as a nonresident alien due to a tax treaty or because the child has a
closer connection to another country. See Pub. 519 for more details.
If you must complete Part I for a child and that child meets the
substantial presence test, but is still treated as a nonresident alien,
check the “No” box for that child.
Parts II through IV
Line 4a — Earned Income Chart. Use the chart, later, to determine
the amount to enter on line 4a.
Special circumstances. Even if your child does not meet the
substantial presence test, your child may meet an exception or be treated as a resident of the United States in certain circumstances. If your
child does not meet the substantial presence test, but one of the following special circumstances applies, check both the "Yes" and "No"
boxes for that child.
First-year election. If your child was present in the United States
for at least 31 consecutive days in 2013 and meets the substantial presence test for 2014, your child may be considered a resident of the United States for part of 2013 if you make a valid election. See FirstYear
Choice under Dual Status Aliens in Pub. 519.
Child adopted by U.S. citizen or national. A child legally adopted by you or lawfully placed with you for legal adoption is not required to meet the substantial presence test if you are a citizen or na-
Line 4b — Nontaxable Combat Pay. Enter on line 4b the total
amount of nontaxable combat pay that you, and your spouse if filing
jointly, received in 2013. This amount should be shown in Form W-2,
box 12, with code Q.
Line 7 — Additional Medicare Tax and Tier 1 RRTA Tax. Use
the Line 7 Worksheet to figure the amount to enter on line 7 if your
employer withheld or you paid Additional Medicare Tax or tier 1
RRTA tax.
Line 10 — 1040A Filers. If you, or your spouse if filing jointly, had
more than one employer for 2013 and total wages of over $113,700,
figure any excess social security and tier 1 RRTA taxes withheld. See
Pub. 505. Include any excess on Schedule 8812, line 10.
Earned Income Chart — Line 4a
IF you...
AND you...
THEN enter on line 4a...
have net earnings
use either optional method to
from self-employment figure those net earnings,
the amount figured using Pub. 972 (even if you are also taking the EIC).
are taking the EIC on
Form 1040, line 64a,
or Form 1040A,
line 38a
your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it
in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the
nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of
meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.
completed Worksheet B of the
EIC instructions in your Form
1040 instructions,
did not complete Worksheet B
or filed Form 1040A,
were self-employed, or you are
filing Schedule SE because you
were a member of the clergy or
you had church employee
income, or you are filing
Schedule C or C-EZ as a
statutory employee,
are not self-employed or filing
Schedule SE, C, or C-EZ for
the above reasons,
are not taking the EIC
your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable
combat pay if you did not elect to include it in earned income for the EIC.
the amount figured using Pub. 972.
your earned income figured as follows:
Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR.
Subtract, if included on line 7 (line 8 for Form 1040NR), any:
• Taxable scholarship or fellowship grant not reported on a Form W-2.
• Amount received for work performed while an inmate in a penal institution (put “PRI” and
the amount subtracted in the space next to line 7 of Form 1040 or 1040A (line 8 for Form
1040NR)).
-
• Amount received as a pension or annuity from a nonqualified deferred compensation plan
or a nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space
next to line 7 of Form 1040 or Form 1040A (line 8 for Form 1040NR)). This amount may be
shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank,
contact your employer for the amount received as a pension or annuity.
• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.
Add all your nontaxable combat pay from Form(s) W-2, box 12, with
code Q.
+
Earned Income =
-3-
Line 7 Worksheet
Keep for Your Records
If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 7.
Social security tax, Medicare tax, and Additional Medicare Tax on Wages.
1. Enter the social security tax withheld (Form(s) W-2, box 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax
withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Additional Medicare Tax on Self-Employment Income.
7. Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959,
line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12,
13, 14, and 15). Do not include amounts in Form W-2, box 14 that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts
shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax.
8. Enter the Tier 1 tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Enter the Medicare Tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use
the same amount from Form 8959, line 17 for both this line 10 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1 for all 4 quarters of 2013) . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2 for all 4 quarters of 2013) . . . . . . . . . . . . . . . 13.
14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative
(one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17 for both this line 14 and
line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Line 7 Amount
16. Add lines 6, 7, 11, and 15. Enter here and on Schedule 8812, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
-4-
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule A
(Form 1040)
Itemized
Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your
federal income tax will be less if you take the larger of your itemized deductions or
your standard deduction.
If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty
and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2013, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
!
Do not include on Schedule A items deducted elsewhere, such as on Form
1040 or Schedule C, C-EZ, E, or F.
CAUTION
Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments. For the latest
information about developments related
to Schedule A (Form 1040) and its instructions, such as legislation enacted after they were published, go to
www.irs.gov/schedulea.
What's New
Medical and dental expenses. Beginning January 1, 2013, you can deduct
only the part of your medical and dental
expenses that exceeds 10% of your adjusted gross income (7.5% if either you
or your spouse was born before January
2, 1949).
Limit on itemized deductions. Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross
incomes above $150,000 may be reduced. See the instructions for line 29.
Standard mileage rates. The standard
mileage rate allowed for operating expenses for a car when you use it for
medical reasons is 24 cents per mile.
The business standard mileage rate is
56.5 cents per mile. The 2013 rate for
use of your vehicle to do volunteer work
for certain charitable organizations remains at 14 cents per mile.
Ponzi-type investment schemes on
Form 4684. There is a new Section C
on Form 4684 for 2013. You must complete Section C if you are claiming a
theft loss deduction due to a Ponzi-type
investment scheme and are using Revenue Procedure 2009-20, as modified by
Revenue Procedure 2011-58. Section C
of Form 4684 replaces Appendix A in
Revenue Procedure 2009-20. You do not
need to complete Appendix A.
Medical and Dental
Expenses
You generally can deduct only the part
of your medical and dental expenses that
exceeds 10% of the amount on Form
1040, line 38. However, if either you or
your spouse was born before January 2,
1949, you can deduct the part of your
medical and dental expenses that exceeds 7.5% of the amount on Form
1040, line 38. See the instructions for
line 3.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital
expenses and special care expenses for
disabled persons.
If you received a distribution
from a health savings account
CAUTION
or a medical savings account
in 2013, see Pub. 969 to figure your deduction.
!
A-1
Dec 16, 2013
Cat. No. 53061X
Examples of Medical and
Dental Payments You Can
Deduct
To the extent you were not reimbursed,
you can deduct what you paid for:
Insurance premiums for medical
and dental care, including premiums for
qualified long-term care insurance contracts as defined in Pub. 502. But see
Limit on long-term care premiums you
can deduct, later. Reduce the insurance
premiums by any self-employed health
insurance deduction you claimed on
Form 1040, line 29. You cannot deduct
insurance premiums paid with pretax
dollars because the premiums are not included in box 1 of your Form(s) W-2. If
you are a retired public safety officer,
you cannot deduct any premiums you
paid to the extent they were paid for
with a tax-free distribution from your retirement plan.
If, during 2013, you were an
eligible trade adjustment assisCAUTION
tance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
Benefit Guaranty Corporation (PBGC)
pension recipient, you must reduce your
insurance premiums by any amounts
used to figure the health coverage tax
credit. See the instructions for Line 1.
!
Prescription medicines or insulin.
Deceased taxpayer. Certain medical
expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.
502 for details.
Limit on long-term care premiums
you can deduct. The amount you can
deduct for qualified long-term care insurance contracts (as defined in Pub.
502) depends on the age, at the end of
2013, of the person for whom the premiums were paid. See the following chart
for details.
IF the person was,
at the end of 2013,
age . . .
THEN the most
you can deduct
is . . .
.
Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors,
physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
Medical examinations, X-ray and
laboratory services, insulin treatment,
and whirlpool baths your doctor ordered.
Diagnostic tests, such as a
full-body scan, pregnancy test, or blood
sugar test kit.
Nursing help (including your share
of the employment taxes paid). If you
paid someone to do both nursing and
housework, you can deduct only the cost
of the nursing help.
Hospital care (including meals and
lodging), clinic costs, and lab fees.
Qualified long-term care services
(see Pub. 502).
The supplemental part of Medicare
insurance (Medicare B).
The premiums you pay for Medicare Part D insurance.
A program to stop smoking and for
prescription medicines to alleviate nicotine withdrawal.
A weight-loss program as treatment for a specific disease (including
obesity) diagnosed by a doctor.
Medical treatment at a center for
drug or alcohol addiction.
Medical aids such as eyeglasses,
contact lenses, hearing aids, braces,
crutches, wheelchairs, and guide dogs,
including the cost of maintaining them.
Surgery to improve defective vision, such as laser eye surgery or radial
keratotomy.
Lodging expenses (but not meals)
while away from home to receive medical care in a hospital or a medical care
facility related to a hospital, provided
there was no significant element of personal pleasure, recreation, or vacation in
the travel. Do not deduct more than $50
a night for each eligible person.
Ambulance service and other travel
costs to get medical care. If you used
your own car, you can claim what you
spent for gas and oil to go to and from
the place you received the care; or you
can claim 24 cents per mile. Add parking and tolls to the amount you claim
under either method.
Cost of breast pumps and supplies
that assist lactation.
40 or under
$ 360
41–50
$ 680
51–60
$ 1,360
61–70
$ 3,640
71 or older
$ 4,550
Examples of Medical and
Dental Payments You
Cannot Deduct
The cost of diet food.
Cosmetic surgery unless it was
necessary to improve a deformity related
to a congenital abnormality, an injury
from an accident or trauma, or a disfiguring disease.
Life insurance or income protection policies.
The Medicare tax on your wages
and tips or the Medicare tax paid as part
of the self-employment tax or household
employment taxes.
If you were born before January 2, 1949, but not entitled to
social security benefits, you
can deduct premiums you voluntarily
paid for Medicare A coverage.
TIP
Nursing care for a healthy baby.
But you may be able to take a credit for
the amount you paid. See the instructions for Form 2441.
Illegal operations or drugs.
Imported drugs not approved by
the U.S. Food and Drug Administration
(FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval.
Nonprescription medicines, other
than insulin, (including nicotine gum
and certain nicotine patches).
A-2
Travel your doctor told you to take
for rest or a change.
Funeral, burial, or cremation costs.
Line 1
Medical and Dental
Expenses
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from
insurance or other sources. See Reimbursements, later.
Do not forget to include insurance premiums you paid for
medical and dental care. But if
you claimed the self-employed health insurance deduction on Form 1040,
line 29, reduce the premiums by the
amount on line 29.
TIP
If, during 2013, you were an
eligible trade adjustment assisCAUTION
tance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
Benefit Guaranty Corporation (PBGC)
pension recipient, you must complete
Form 8885 before completing Schedule A, line 1. When figuring the amount
of insurance premiums you can deduct
on Schedule A, do not include:
Any amounts you included on
Form 8885, line 4,
Any qualified health insurance premiums you paid to
“U.S. Treasury—HCTC,” or
Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
!
Whose medical and dental expenses
can you include? You can include
medical and dental bills you paid in
2013 for anyone who was one of the following either when the services were
provided or when you paid for them.
Yourself and your spouse.
All dependents you claim on your
return.
Your child whom you do not claim
as a dependent because of the rules for
children of divorced or separated parents.
Any person you could have claimed as a dependent on your return except
that person received $3,900 or more of
gross income or filed a joint return.
Any person you could have claimed as a dependent except that you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2013 return.
Example. You provided over half of
your mother's support but cannot claim
her as a dependent because she received
wages of $3,900 in 2013. You can include on line 1 any medical and dental
expenses you paid in 2013 for your
mother.
Insurance premiums for certain nondependents. You may have a medical
or dental insurance policy that also covers an individual who is not your dependent (for example, a nondependent
child under age 27). You cannot deduct
any premiums attributable to this individual, unless they are such a person described under Whose medical and dental
expenses can you include, earlier. However, if you had family coverage when
you added this individual to your policy
and your premiums did not increase, you
can enter on line 1 the full amount of
your medical and dental insurance premiums. See Pub. 502 for more information.
Reimbursements. If your insurance
company paid the provider directly for
part of your expenses, and you paid only
the amount that remained, include on
line 1 only the amount you paid. If you
received a reimbursement in 2013 for
medical or dental expenses you paid in
2013, reduce your 2013 expenses by this
amount. If you received a reimbursement in 2013 for prior year medical or
dental expenses, do not reduce your
2013 expenses by this amount. But if
you deducted the expenses in the earlier
year and the deduction reduced your tax,
you must include the reimbursement in
income on Form 1040, line 21. See Pub.
502 for details on how to figure the
amount to include.
Cafeteria plans. Do not include on
line 1 insurance premiums paid by an
employer-sponsored health insurance
plan (cafeteria plan) unless the premiums are included in box 1 of your
Form(s) W-2. Also, do not include any
other medical and dental expenses paid
by the plan unless the amount paid is included in box 1 of your Form(s) W-2.
Line 3
Multiply line 2 by 10%. But, if either
you or your spouse was born before January 2, 1949, multiply line 2 by 7.5%.
The 7.5% rate applies whether you file a
joint or separate return as long as one
spouse was born before January 2, 1949.
If you are claiming the 7.5%
threshold amount for medical
CAUTION
and dental expenses, make
sure you check the appropriate box(es)
on line 39a of Form 1040 for your situation. If your filing status is married filing separately or head of household,
and you were not born before January
2, 1949, attach a statement to your return indicating that you are taking the
7.5% threshold because your spouse
meets the requirements.
!
Taxes You Paid
Taxes You Cannot Deduct
Federal income and most excise
taxes.
Social security, Medicare, federal
unemployment (FUTA), and railroad retirement (RRTA) taxes.
Customs duties.
Federal estate and gift taxes. But
see the instructions for Line 28.
Certain state and local taxes, including: tax on gasoline, car inspection
fees, assessments for sidewalks or other
improvements to your property, tax you
paid for someone else, and license fees
(marriage, driver's, dog, etc.).
Line 5
You can elect to deduct state
and local general sales taxes
CAUTION
instead of state and local income taxes. You cannot deduct both.
!
State and Local Income
Taxes
If you elect to deduct state and local income taxes, you must check box a on
line 5. Include on this line the state and
local income taxes listed next.
State and local income taxes withheld from your salary during 2013. Your
Form(s) W-2 will show these amounts.
Forms W-2G, 1099-G, 1099-R, and
A-3
1099-MISC may also show state and local income taxes withheld.
State and local income taxes paid
in 2013 for a prior year, such as taxes
paid with your 2012 state or local income tax return. Do not include penalties or interest.
State and local estimated tax payments made during 2013, including any
part of a prior year refund that you chose
to have credited to your 2013 state or local income taxes.
Mandatory contributions you made
to the California, New Jersey, or New
York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State
Supplemental Workmen's Compensation
Fund.
Mandatory contributions to the
Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
Mandatory contributions to state
family leave programs, such as the New
Jersey Family Leave Insurance (FLI)
program and the California Paid Family
Leave program.
Do not reduce your deduction by any:
State or local income tax refund or
credit you expect to receive for 2013, or
Refund of, or credit for, prior year
state and local income taxes you actually
received in 2013. Instead, see the instructions for Form 1040, line 10.
State and Local General
Sales Taxes
If you elect to deduct state and local
general sales taxes, you must check box
b on line 5. To figure your deduction,
you can use either your actual expenses
or the optional sales tax tables.
Actual Expenses
Generally, you can deduct the actual
state and local general sales taxes (including compensating use taxes) you
paid in 2013 if the tax rate was the same
as the general sales tax rate. However,
sales taxes on food, clothing, medical
supplies, and motor vehicles are deductible as a general sales tax even if the tax
rate was less than the general sales tax
rate. If you paid sales tax on a motor vehicle at a rate higher than the general
sales tax rate, you can deduct only the
amount of tax that you would have paid
at the general sales tax rate on that vehicle. Motor vehicles include cars, motor-
cycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans,
and off-road vehicles. Also include any
state and local general sales taxes paid
for a leased motor vehicle. Do not include sales taxes paid on items used in
your trade or business.
!
CAUTION
You must keep your actual receipts showing general sales
taxes paid to use this method.
Refund of general sales taxes. If you
received a refund of state or local general sales taxes in 2013 for amounts paid
in 2013, reduce your actual 2013 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2013 for
prior year purchases, do not reduce your
2013 state and local general sales taxes
by this amount. But if you deducted
your actual state and local general sales
taxes in the earlier year and the deduction reduced your tax, you may have to
include the refund in income on Form
1040, line 21. See Recoveries in Pub.
525 for details.
Optional Sales Tax Tables
Instead of using your actual expenses,
you can use the 2013 Optional State and
Certain Local Sales Tax Table and the
2013 Optional Local Sales Tax Tables
for Certain Local Jurisdictions at the end
of these instructions to figure your state
and local general sales tax deduction.
You may also be able to add the state
and local general sales taxes paid on certain specified items.
To figure your state and local general
sales tax deduction using the tables,
complete the State and Local General
Sales Tax Deduction Worksheet or use
the Sales Tax Deduction Calculator on
the IRS website at www.irs.gov/
Individuals/Sales-Tax-DeductionCalculator.
If your filing status is married
filing separately, both you and
CAUTION
your spouse elect to deduct
sales taxes, and your spouse elects to
use the optional sales tax tables, you also must use the tables to figure your
state and local general sales tax deduction.
!
Instructions for the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state
for all of 2013, enter the applicable
amount, based on your 2013 income and
exemptions, from the 2013 Optional
State and Certain Local Sales Tax Table
for your state. Read down the “At least–
But less than” columns for your state
and find the line that includes your 2013
income. If married filing separately, do
not include your spouse's income. Your
2013 income is the amount shown on
your Form 1040, line 38, plus any nontaxable items, such as the following.
Tax-exempt interest.
Veterans' benefits.
Nontaxable combat pay.
Workers' compensation.
Nontaxable part of social security
and railroad retirement benefits.
Nontaxable part of IRA, pension,
or annuity distributions. Do not include
rollovers.
Public assistance payments.
The exemptions column refers to the
number of exemptions claimed on Form
1040, line 6d.
State A:
State B:
Total
$500 x 243/365 =
$400 x 122/365 =
$333
134
=
$467
If none of the localities in which you
lived during 2013 imposed a local general sales tax, enter $467 on line 1 of
your worksheet. Otherwise, complete a
separate worksheet for State A and State
B. Enter $333 on line 1 of the State A
worksheet and $134 on line 1 of the
State B worksheet.
Line 2. If you checked the “No” box,
enter -0- on line 2, and go to line 3. If
you checked the “Yes” box and lived in
the same locality for all of 2013, enter
the applicable amount, based on your
2013 income and exemptions, from the
2013 Optional Local Sales Tax Tables
for Certain Local Jurisdictions for your
locality. Read down the “At least–But
less than” columns for your locality and
find the line that includes your 2013 income. See the instructions for line 1 of
the worksheet to figure your 2013 income. The exemptions column refers to
the number of exemptions claimed on
Form 1040, line 6d.
What if you lived in more than one
state? If you lived in more than one
state during 2013, look up the table
amount for each state using the rules stated earlier. If there is no table for your
state, the table amount is considered to
be zero. Multiply the table amount for
each state you lived in by a fraction. The
numerator of the fraction is the number
of days you lived in the state during
2013 and the denominator is the total
number of days in the year (365). Enter
the total of the prorated table amounts
for each state on line 1. However, if you
also lived in a locality during 2013 that
imposed a local general sales tax, do not
enter the total on line 1. Instead, complete a separate worksheet for each state
you lived in and enter the prorated
amount for that state on line 1.
What if you lived in more than one
locality? If you lived in more than one
locality during 2013, look up the table
amount for each locality using the rules
stated earlier. If there is no table for
your locality, the table amount is considered to be zero. Multiply the table
amount for each locality you lived in by
a fraction. The numerator of the fraction
is the number of days you lived in the
locality during 2013 and the denominator is the total number of days in the
year (365). If you lived in more than one
locality in the same state and the local
general sales tax rate was the same for
each locality, enter the total of the prorated table amounts for each locality in
that state on line 2. Otherwise, complete
a separate worksheet for lines 2 through
6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.
Example. You lived in State A from
January 1 through August 31, 2013 (243
days), and in State B from September 1
through December 31, 2013 (122 days).
The table amount for State A is $500.
The table amount for State B is $400.
You would figure your state general
sales tax as follows.
Example. You lived in Locality 1
from January 1 through August 31, 2013
(243 days), and in Locality 2 from September 1 through December 31, 2013
(122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the
amount to enter on line 2 as follows.
A-4
Note that this amount may not equal
your local sales tax deduction, which is
figured on line 6 of the worksheet.
Locality 1:
Locality 2:
$100 x 243/365 =
$150 x 122/365 =
Total
Line 3. If you lived in California, check
the “No” box if your combined state and
local general sales tax rate is 7.5000%.
Otherwise, check the “Yes” box and include on line 3 only the part of the
$ 67
50
= $117
State and Local General Sales Tax Deduction
Worksheet—Line 5b
TIP
Keep for Your Records
Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov.
Before you begin:
See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2013, or
Had any nontaxable income in 2013.
1. Enter your state general sales taxes from the 2013 Optional State and Certain Local Sales Tax Table . . . . . . . . . . . . . . . . . . . . 1.
$
Next. If, for all of 2013, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go
to line 2.
2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South
Carolina, Tennessee, Utah, Virginia, or West Virginia in 2013?
No. Enter -0-
Yes. Enter your base local general sales taxes from the 2013 Optional Local
Sales Tax Tables for Certain Local Jurisdictions
.............
2.
$
3. Did your locality impose a local general sales tax in 2013? Residents of California and Nevada, see the
instructions for line 3 of the worksheet.
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.
Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local
general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in
more than one locality in the same state during 2013, see the instructions for line 3 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
.
4. Did you enter -0- on line 2 above?
No. Skip lines 4 and 5 and go to line 6.
Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the
percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . .
4.
.
5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . 5.
.
6. Did you enter -0- on line 2 above?
No. Multiply line 2 by line 3
. . . . . . . . . . . . . . . . . . . . 6.
$
7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
$
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
$
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2013, see the instructions for line 6 of the worksheet
A-5
combined rate that is more than
7.5000%.
If you lived in Nevada, check the
“No” box if your combined state and local general sales tax rate is 6.8500%.
Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.8500%.
What if your local general sales tax
rate changed during 2013? If you
checked the “Yes” box and your local
general sales tax rate changed during
2013, figure the rate to enter on line 3 as
follows. Multiply each tax rate for the
period it was in effect by a fraction. The
numerator of the fraction is the number
of days the rate was in effect during
2013 and the denominator is the total
number of days in the year (365). Enter
the total of the prorated tax rates on
line 3.
Example. Locality 1 imposed a 1%
local general sales tax from January 1
through September 30, 2013 (273 days).
The rate increased to 1.75% for the period from October 1 through December
31, 2013 (92 days). You would enter
“1.189” on line 3, figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total
1.00 x 273/365 = 0.748
1.75 x 92/365 = 0.441
= 1.189
What if you lived in more than one
locality in the same state during 2013?
Complete a separate worksheet for lines
2 through 6 for each locality in your
state if you lived in more than one locality in the same state during 2013 and
each locality did not have the same local
general sales tax rate.
To figure the amount to enter on
line 3 of the worksheet for each locality
in which you lived (except a locality for
which you used the 2013 Optional Local
Sales Tax Tables for Certain Local Jurisdictions to figure your local general
sales tax deduction), multiply the local
general sales tax rate by a fraction. The
numerator of the fraction is the number
of days you lived in the locality during
2013 and the denominator is the total
number of days in the year (365).
Example. You lived in Locality 1
from January 1 through August 31, 2013
(243 days), and in Locality 2 from Sep-
tember 1 through December 31, 2013
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.666” on line 3 for the Locality 1
worksheet and “0.585” for the Locality
2 worksheet, figured as follows.
Locality 1:
Locality 2:
1.00 x 243/365 = 0.666
1.75 x 122/365 = 0.585
Line 6. If you lived in more than one
locality in the same state during 2013,
you should have completed line 1 only
on the first worksheet for that state and
separate worksheets for lines 2 through
6 for any other locality within that state
in which you lived during 2013. If you
checked the “Yes” box on line 6 of any
of those worksheets, multiply line 5 of
that worksheet by the amount that you
entered on line 1 for that state on the
first worksheet.
Line 7. Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet,
include the total for line 7 on only one
of the worksheets.
1. A motor vehicle (including a car,
motorcycle, motor home, recreational
vehicle, sport utility vehicle, truck, van,
and off-road vehicle). Also include any
state and local general sales taxes paid
for a leased motor vehicle. If the state
sales tax rate on these items is higher
than the general sales tax rate, only include the amount of tax you would have
paid at the general sales tax rate.
2. An aircraft or boat, if the tax rate
was the same as the general sales tax
rate.
3. A home (including a mobile
home or prefabricated home) or substantial addition to or major renovation of a
home, but only if the tax rate was the
same as the general sales tax rate and
any of the following applies.
a. Your state or locality imposes a
general sales tax directly on the sale of a
home or on the cost of a substantial addition or major renovation.
b. You purchased the materials to
build a home or substantial addition or
to perform a major renovation and paid
the sales tax directly.
c. Under your state law, your contractor is considered your agent in the
A-6
construction of the home or substantial
addition or the performance of a major
renovation. The contract must state that
the contractor is authorized to act in
your name and must follow your directions on construction decisions. In this
case, you will be considered to have purchased any items subject to a sales tax
and to have paid the sales tax directly.
Do not include sales taxes paid on
items used in your trade or business. If
you received a refund of state or local
general sales taxes in 2013, see Refund
of general sales taxes, earlier.
Line 6
Real Estate Taxes
If you are a homeowner who
received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 6.
TIP
Include taxes (state, local, or foreign)
you paid on real estate you own that was
not used for business, but only if the taxes are assessed uniformly at a like rate
on all real property throughout the community, and the proceeds are used for
general community or governmental
purposes. Pub. 530 explains the deductions homeowners can take.
Do not include the following amounts
on line 6.
Itemized charges for services to
specific property or persons (for example, a $20 monthly charge per house for
trash collection, a $5 charge for every
1,000 gallons of water consumed, or a
flat charge for mowing a lawn that had
grown higher than permitted under a local ordinance).
Charges for improvements that
tend to increase the value of your property (for example, an assessment to
build a new sidewalk). The cost of a
property improvement is added to the
basis of the property. However, a charge
is deductible if it is used only to maintain an existing public facility in service
(for example, a charge to repair an existing sidewalk, and any interest included
in that charge).
If your mortgage payments include
your real estate taxes, you can deduct
only the amount the mortgage company
actually paid to the taxing authority in
2013.
If you sold your home in 2013, any
real estate tax charged to the buyer
should be shown on your settlement
statement and in box 5 of any Form
1099-S you received. This amount is
considered a refund of real estate taxes.
See Refunds and rebates, later. Any real
estate taxes you paid at closing should
be shown on your settlement statement.
You must look at your real estate tax bill to decide if any
CAUTION
nondeductible itemized charges, such as those listed earlier, are included in the bill. If your taxing authority (or lender) does not furnish you a
copy of your real estate tax bill, ask for
it.
!
Refunds and rebates. If you received a
refund or rebate in 2013 of real estate
taxes you paid in 2013, reduce your deduction by the amount of the refund or
rebate. If you received a refund or rebate
in 2013 of real estate taxes you paid in
an earlier year, do not reduce your deduction by this amount. Instead, you
must include the refund or rebate in income on Form 1040, line 21, if you deducted the real estate taxes in the earlier
year and the deduction reduced your tax.
See Recoveries in Pub. 525 for details
on how to figure the amount to include
in income.
Line 7
Personal Property Taxes
Enter the state and local personal property taxes you paid, but only if the taxes
were based on value alone and were imposed on a yearly basis.
Example. You paid a yearly fee for
the registration of your car. Part of the
fee was based on the car's value and part
was based on its weight. You can deduct
only the part of the fee that was based
on the car's value.
Line 8
Other Taxes
If you had any deductible tax not listed
on line 5, 6, or 7, list the type and
amount of tax. Enter only one total on
line 8. Include on this line income tax
you paid to a foreign country or U.S.
possession.
You may want to take a credit
for the foreign tax instead of a
deduction. See the instructions
for Form 1040, line 47, for details.
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Interest You Paid
Whether your interest expense is treated
as investment interest, personal interest,
or business interest depends on how and
when you used the loan proceeds. See
Pub. 535 for details.
In general, if you paid interest in
2013 that applies to any period after
2013, you can deduct only amounts that
apply for 2013.
Lines 10 and 11
Home Mortgage Interest
If you are a homeowner who
TIP received assistance under a
State Housing Finance Agency
Hardest Hit Fund program or an Emergency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 10 or 11.
A home mortgage is any loan that is secured by your main home or second
home. It includes first and second mortgages, home equity loans, and refinanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or
similar property. It must provide basic
living accommodations including sleeping space, toilet, and cooking facilities.
Limit on home mortgage interest. If
you took out any mortgages after October 13, 1987, your deduction may be
limited. Any additional amounts borrowed after October 13, 1987, on a
line-of-credit mortgage you had on that
date are treated as a mortgage taken out
after October 13, 1987. If you refinanced a mortgage you had on October
13, 1987, treat the new mortgage as taken out on or before October 13, 1987.
But if you refinanced for more than the
balance of the old mortgage, treat the
excess as a mortgage taken out after October 13, 1987.
See Pub. 936 to figure your deduction
if either (1) or (2) next applies. If you
A-7
had more than one home at the same
time, the dollar amounts in (1) and (2)
apply to the total mortgages on both
homes.
1. You took out any mortgages after
October 13, 1987, and used the proceeds
for purposes other than to buy, build, or
improve your home, and all of these
mortgages totaled over $100,000 at any
time during 2013. The limit is $50,000 if
married filing separately. An example of
this type of mortgage is a home equity
loan used to pay off credit card bills,
buy a car, or pay tuition.
2. You took out any mortgages after
October 13, 1987, and used the proceeds
to buy, build, or improve your home,
and these mortgages plus any mortgages
you took out on or before October 13,
1987, totaled over $1 million at any time
during 2013. The limit is $500,000 if
married filing separately.
If the total amount of all mortgages is more than the fair
CAUTION
market value of the home, additional limits apply. See Pub. 936.
!
Line 10
Enter on line 10 mortgage interest and
points reported to you on Form 1098. If
your Form 1098 shows any refund of
overpaid interest, do not reduce your deduction by the refund. Instead, see the
instructions for Form 1040, line 21. If
you and at least one other person (other
than your spouse if filing jointly) were
liable for and paid interest on the mortgage, and the interest was reported on
the other person's Form 1098, report
your share of the interest on line 11 (as
explained in the line 11 instructions).
If you paid more interest to the recipient than is shown on Form 1098, see
Pub. 936 to find out if you can deduct
the additional interest. If you can, attach
a statement to your paper return explaining the difference and enter “See attached” to the right of line 10.
If you are claiming the mortgage interest credit (for holdCAUTION
ers of qualified mortgage credit certificates issued by state or local
governmental units or agencies), subtract the amount shown on Form 8396,
line 3, from the total deductible interest
you paid on your home mortgage. Enter
the result on line 10.
!
Line 11
If you paid home mortgage insurance interest and it was not reported to you on
Form 1098, report your deductible mortgage interest on line 11.
If you paid home mortgage insurance
interest to the person from whom you
bought the home, write that person's
name, identifying number, and address
on the dotted lines next to line 11. If the
recipient of your home mortgage interest
payment(s) is an individual, the identifying number is his or her social security
number (SSN). Otherwise, it is the employer identification number. You must
also let the recipient know your SSN. If
you do not show the required information about the recipient or let the recipient know your SSN, you may have to
pay a $50 penalty.
If you and at least one other person
(other than your spouse if filing jointly)
were liable for and paid interest on the
mortgage, and the home mortgage interest paid was reported on the other person's Form 1098, attach a statement to
your paper return listing the name and
address of that person. To the right of
line 11, enter “See attached.”
Line 12
Points Not Reported on
Form 1098
Points are shown on your settlement
statement. Points you paid only to borrow money are generally deductible
over the life of the loan. See Pub. 936 to
figure the amount you can deduct.
Points paid for other purposes, such as
for a lender's services, are not deductible.
Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is
true even if the new mortgage is secured
by your main home.
If you used part of the proceeds to
improve your main home, you may be
able to deduct the part of the points related to the improvement in the year paid.
See Pub. 936 for details.
If you paid off a mortgage early, deduct any remaining
points in the year you paid off
the mortgage. However, if you refinanced your mortgage with the same
lender, see Mortgage ending early in
Pub. 936 for an exception.
TIP
Line 13
Mortgage Insurance
Premiums
Enter the qualified mortgage insurance
premiums you paid under a mortgage insurance contract issued after December
31, 2006, in connection with home acquisition debt that was secured by your
first or second home. Box 4 of Form
1098 may show the amount of premiums
you paid in 2013. If you and at least one
other person (other than your spouse if
filing jointly) were liable for and paid
the premiums in connection with the
loan, and the premiums were reported
on the other person's Form 1098, report
your share of the premiums on line 13.
See Prepaid mortgage insurance premiums, later, if you paid any premiums allocable to any period after 2013.
Qualified mortgage insurance is
mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural
Housing Service (or their successor organizations), and private mortgage insurance (as defined in section 2 of the
Homeowners Protection Act of 1998 as
in effect on December 20, 2006).
Mortgage insurance provided by the
Department of Veterans Affairs and the
Rural Housing Service is commonly
known as a funding fee and guarantee
fee respectively. These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013.
Contact the mortgage insurance issuer to
determine the deductible amount if it is
not included in box 4 of Form 1098.
Prepaid mortgage insurance premiums. If you paid qualified mortgage insurance premiums that are allocable to
periods after 2013, you must allocate
them over the shorter of:
The stated term of the mortgage, or
84 months, beginning with the
month the insurance was obtained.
The premiums are treated as paid in the
year to which they are allocated. If the
A-8
mortgage is satisfied before its term, no
deduction is allowed for the unamortized balance. See Pub. 936 for details.
The allocation rules, explained earlier, do not apply to qualified mortgage
insurance provided by the Department
of Veterans Affairs or the Rural Housing
Service (or their successor organizations).
Limit on amount you can deduct. You
cannot deduct your mortgage insurance
premiums if the amount on Form 1040,
line 38, is more than $109,000 ($54,500
if married filing separately). If the
amount on Form 1040, line 38, is more
than $100,000 ($50,000 if married filing
separately), your deduction is limited
and you must use the Mortgage Insurance Premiums Deduction Worksheet to
figure your deduction.
Line 14
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It does not
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.
Complete and attach Form 4952 to
figure your deduction.
Exception. You do not have to file
Form 4952 if all three of the following
apply.
1. Your investment interest expense
is not more than your investment income
from interest and ordinary dividends minus any qualified dividends.
2. You have no other deductible investment expenses.
3. You have no disallowed investment interest expense from 2012.
Alaska Permanent Fund dividends, including those reporCAUTION
ted on Form 8814, are not investment income.
!
For more details, see Pub. 550.
Gifts to Charity
You can deduct contributions or gifts
you gave to organizations that are religious, charitable, educational, scientific,
or literary in purpose. You can also de-
duct what you gave to organizations that
work to prevent cruelty to children or
animals. Certain whaling captains may
be able to deduct expenses paid in 2013
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's charitable
status, you can:
Check with the organization to
which you made the donation. The organization should be able to provide you
with verification of its charitable status.
Use our on-line search tool Exempt
Organizations Select Check to see if an
organization is eligible to receive
tax-deductible contributions (Publication
78 data). You can access Exempt Organizations Select Check on IRS.gov. Click
on “Tools” then on Exempt Organizations Select Check.
Call our Tax Exempt/Government
Entities Customer Account Services at
1-877-829-5500.
Examples of Qualified
Charitable Organizations
Churches, mosques, synagogues,
temples, etc.
Boy Scouts, Boys and Girls Clubs
of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc.
Fraternal orders, if the gifts will be
used for the purposes listed under Gifts
to Charity, earlier.
Veterans' and certain cultural
groups.
Nonprofit hospitals, and organizations whose purpose is to find a cure for,
or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy,
cystic fibrosis, diabetes, heart disease,
hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc.
Most nonprofit educational organizations, such as colleges, but only if
your contribution is not a substitute for
tuition or other enrollment fees.
Federal, state, and local governments if the gifts are solely for public
purposes.
Amounts You Can Deduct
Contributions can be in cash, property,
or out-of-pocket expenses you paid to do
volunteer work for the kinds of organizations described earlier. If you drove to
and from the volunteer work, you can
take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to
the amount you claim under either method. But do not deduct any amounts that
were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in return, such as food, entertainment, or
merchandise, you can generally only deduct the amount that is more than the
value of the benefit. But this rule does
not apply to certain membership benefits
provided in return for an annual payment of $75 or less or to certain items or
benefits of token value. For details, see
Pub. 526.
Example. You paid $70 to a charitable organization to attend a fund-raising
dinner and the value of the dinner was
$40. You can deduct only $30.
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
statement from the charitable organization showing the information in (1) and
(2) next.
1. The amount of any money contributed and a description (but not value)
of any property donated.
2. Whether the organization did or
did not give you any goods or services
in return for your contribution. If you
did receive any goods or services, a description and estimate of the value must
be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not
have to describe or value the benefit.
In figuring whether a gift is $250 or
more, do not combine separate donations. For example, if you gave your
church $25 each week for a total of
Mortgage Insurance Premiums Deduction Worksheet—Line 13
Before you begin:
Keep for Your Records
See the instructions for line 13 to see if you must use this worksheet to figure your deduction.
1.
Enter the total premiums you paid in 2013 for qualified mortgage insurance for a contract issued after December 31,
2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter $100,000 ($50,000 if married filing separately)
3.
4.
Is the amount on line 2 more than the amount on line 3?
No.
Yes.
5.
................................
1.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 13.
Do not complete the rest of this worksheet.
Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500 if married filing
separately), increase it to the next multiple of $1,000 ($500 if married filing separately).
For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing
separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . .
4.
Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter
1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A,
line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
A-9
.
$1,300, treat each $25 payment as a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a separate gift. See Pub. 526 if you made a
separate gift of $250 or more through
payroll deduction.
You must get the statement by
the date you file your return or
the due date (including extensions) for filing your return, whichever
is earlier. Do not attach the statement to
your return. Instead, keep it for your records.
TIP
Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
1. Your cash contributions or contributions of ordinary income property are
more than 30% of the amount on Form
1040, line 38.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040, line 38.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Amounts You Cannot
Deduct
Travel expenses (including meals
and lodging) while away from home,
unless there was no significant element
of personal pleasure, recreation, or vacation in the travel.
Political contributions.
Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or similar
groups.
Cost of raffle, bingo, or lottery
tickets. But you may be able to deduct
these expenses on line 28. See the instructions for Line 28 for more information on gambling losses.
Value of your time or services.
Value of blood given to a blood
bank.
The transfer of a future interest in
tangible personal property (generally,
until the entire interest has been transferred).
Gifts to individuals and groups that
are run for personal profit.
Gifts to foreign organizations. But
you may be able to deduct gifts to certain U.S. organizations that transfer
funds to foreign charities and certain
Canadian, Israeli, and Mexican charities.
See Pub. 526 for details.
Gifts to organizations engaged in
certain political activities that are of direct financial interest to your trade or
business. See section 170(f)(9).
Gifts to groups whose purpose is to
lobby for changes in the laws.
Gifts to civic leagues, social and
sports clubs, labor unions, and chambers
of commerce.
Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
Cost of tuition. But you may be
able to deduct this as a job education expense on line 21; as a tuition and fees
deduction on Form 1040, line 34; or take
an education credit (see Form 8863).
Line 16
Gifts by Cash or Check
Enter on line 16 the total value of gifts
you made in cash or by check (including
out-of-pocket expenses).
Recordkeeping. For any contribution
made in cash, regardless of the amount,
you must maintain as a record of the
contribution a bank record (such as a
canceled check or credit card statement)
or a written record from the charity. The
written record must include the name of
the charity, date, and amount of the contribution. If you made contributions
through payroll deduction, see Pub. 526
for information on the records you must
keep. Do not attach the record to your
tax return. Instead, keep it with your
other tax records.
Line 17
Other Than by Cash or
Check
Enter on line 17 the total value of your
contributions of property other than by
cash or check. If you gave used items,
such as clothing or furniture, deduct
their fair market value at the time you
gave them. Fair market value is what a
willing buyer would pay a willing seller
when neither has to buy or sell and both
are aware of the conditions of the sale.
For more details on determining the value of donated property, see Pub. 561.
A-10
If the amount of your deduction is
more than $500, you must complete and
attach Form 8283. For this purpose, the
“amount of your deduction” means your
deduction before applying any income
limits that could result in a carryover of
contributions. If you deduct more than
$500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000 ($500 for
certain contributions of clothing and
household items (discussed next)), you
may also have to get appraisals of the
values of the donated property. See
Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction for these contributions will be allowed only if the
items are in good used condition or better. However, this rule does not apply to
a contribution of any single item for
which a deduction of more than $500 is
claimed and for which you include a
qualified appraisal and Form 8283 with
your tax return.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable written
record, that shows the organization's
name and address, the date and location
of the gift, and a description of the property. For each gift of property, you
should also keep reliable written records
that include:
How you figured the property's
value at the time you gave it. If the value
was determined by an appraisal, keep a
signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would
have resulted if the property had been
sold at its fair market value.
How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
Any conditions attached to the gift.
If your total deduction for gifts
of property is over $500, you
CAUTION
gave less than your entire interest in the property, or you made a
“qualified conservation contribution,”
your records should contain additional
information. See Pub. 526 for details.
Job Expenses and
Certain
Miscellaneous
Deductions
Line 18
You can deduct only the part of these
expenses that exceeds 2% of the amount
on Form 1040, line 38.
!
Carryover From Prior Year
Enter any carryover of contributions that
you could not deduct in an earlier year
because they exceeded your adjusted
gross income limit. See Pub. 526 for details.
Casualty and Theft
Losses
Line 20
Complete and attach Form 4684 to figure the amount of your loss to enter on
line 20.
You may be able to deduct part or all
of each loss caused by theft, vandalism,
fire, storm, or similar causes; car, boat,
and other accidents; and corrosive drywall. You may also be able to deduct
money you had in a financial institution
but lost because of the insolvency or
bankruptcy of the institution.
You can deduct personal casualty or
theft losses only to the extent that:
1. The amount of each separate
casualty or theft loss is more than $100,
and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1)) is more than 10%
of the amount on Form 1040, line 38.
Pub. 529 discusses the types of expenses that can and cannot be deducted.
Examples of Expenses You
Cannot Deduct
Political contributions.
Legal expenses for personal matters that do not produce taxable income.
Lost or misplaced cash or property.
Expenses for meals during regular
or extra work hours.
The cost of entertaining friends.
Commuting expenses. See Pub.
529 for the definition of commuting.
Travel expenses for employment
away from home if that period of employment exceeds 1 year. See Pub. 529
for an exception for certain federal employees.
Travel as a form of education.
Expenses of attending a seminar,
convention, or similar meeting unless it
is related to your employment.
Club dues.
Expenses of adopting a child. But
you may be able to take a credit for
adoption expenses. See Form 8839 and
its instructions for details.
Fines and penalties.
Expenses of producing tax-exempt
income.
Line 21
Unreimbursed Employee
Expenses
Corrosive drywall losses. If you paid
for repairs to your personal residence or
household appliances because of corrosive drywall that was installed between
2001 and 2008, you may be able to deduct on line 20 those amounts paid. See
Pub. 547 for details.
Enter the total ordinary and necessary
job expenses you paid for which you
were not reimbursed. (Amounts your
employer included in box 1 of your
Form W-2 are not considered reimbursements.)
Use Schedule A, line 23, to deduct
the costs of proving that you had a property loss. Examples of these costs are
appraisal fees and photographs used to
establish the amount of your loss.
An ordinary expense is one that is
common and accepted in your field of
trade, business, or profession. A necessary expense is one that is helpful and
appropriate for your business. An ex-
A-11
pense does not have to be required to be
considered necessary.
But you must fill in and attach Form
2106 if either (1) or (2), next, applies.
1. You claim any travel, transportation, meal, or entertainment expenses for
your job.
2. Your employer paid you for any
of your job expenses that you would
otherwise report on line 21.
If you used your own vehicle,
are using the standard mileage
rate, and (2) earlier, does not
apply, you may be able to file Form
2106-EZ instead.
TIP
If you do not have to file Form 2106
or 2106-EZ, list the type and amount of
each expense on the dotted line next to
line 21. If you need more space, attach a
statement to your paper return showing
the type and amount of each expense.
Enter the total of all these expenses on
line 21.
!
CAUTION
Do not include on line 21 any
educator expenses you deducted on Form 1040, line 23.
Examples of other expenses to include on line 21 are:
Safety equipment, small tools, and
supplies needed for your job.
Uniforms required by your employer that are not suitable for ordinary
wear.
Protective clothing required in your
work, such as hard hats, safety shoes,
and glasses.
Physical examinations required by
your employer.
Dues to professional organizations
and chambers of commerce.
Subscriptions to professional journals.
Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not
get a new job.
Certain business use of part of your
home. For details, including limits that
apply, use TeleTax topic 509 (see the
Form 1040 instructions) or see Pub. 587.
Certain educational expenses. For
details, use TeleTax topic 513 (see the
Form 1040 instructions) or see Pub. 970.
Reduce your educational expenses by
any tuition and fees deduction you
claimed on Form 1040, line 34.
You may be able to take a
credit for your educational expenses instead of a deduction.
See Form 8863 for details.
TIP
Line 22
Tax Preparation Fees
Enter the fees you paid for preparation
of your tax return, including fees paid
for filing your return electronically. If
you paid your tax by credit or debit card,
include the convenience fee you were
charged on line 23 instead of this line.
Line 23
Other Expenses
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning
income. But do not include any personal
expenses. List the type and amount of
each expense on the dotted lines next to
line 23. If you need more space, attach a
statement to your paper return showing
the type and amount of each expense.
Enter one total on line 23.
Examples of expenses to include on
line 23 are:
Certain legal and accounting fees.
Clerical help and office rent.
Custodial (for example, trust account) fees.
Your share of the investment expenses of a regulated investment company.
Certain losses on nonfederally insured deposits in an insolvent or bank-
rupt financial institution. For details, including limits that apply, see Pub. 529.
Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 32 and
38b, or Form 4797, line 18a.
Deduction for repayment of
amounts under a claim of right if $3,000
or less.
Convenience fee charged by the
card processor for paying your income
tax (including estimated tax payments)
by credit or debit card. The deduction is
claimed for the year in which the fee
was charged to your card.
Other Miscellaneous
Deductions
Line 28
Only the expenses listed next can be deducted on this line. List the type and
amount of each expense on the dotted
lines next to line 28. If you need more
space, attach a statement showing the
type and amount of each expense. Enter
one total on line 28.
Gambling losses (gambling losses
include, but are not limited to, the cost
of non-winning bingo, lottery, and raffle
tickets), but only to the extent of gambling winnings reported on Form 1040,
line 21.
Casualty and theft losses of income-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
A-12
Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
Federal estate tax on income in respect of a decedent.
A deduction for amortizable bond
premium (for example, a deduction for
amortizable bond premium on bonds acquired before October 23, 1986).
Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
Certain unrecovered investment in
a pension.
Impairment-related work expenses
of a disabled person.
For more details, see Pub. 529.
Total Itemized
Deductions
Line 29
Use the Itemized Deductions Worksheet, later, to figure the amount to enter
on line 29 if the amount on Form 1040,
line 38, is over $300,000 if married filing jointly or qualifying widow(er);
$275,000 if head of household;
$250,000 if single; or $150,000 if married filing separately.
Line 30
If you elect to itemize for state tax or
other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.
Itemized Deductions Worksheet—Line 29
Keep for Your Records
1.
Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on
line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
!
CAUTION
3.
Be sure your total gambling and casualty or theft losses are clearly identified on the dotted
lines next to line 28.
Is the amount on line 2 less than the amount on line 1?
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29. Do not complete the rest of this worksheet.
Yes.
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STOP
4.
Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household;
$250,000 if single; or $150,000 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Is the amount on line 6 less than the amount on line 5?
No.
Your deduction is not limited. Enter the amount from line 1 above on Schedule A,
line 29. Do not complete the rest of this worksheet.
Yes.
STOP
Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Enter the smaller of line 4 or line 8
10.
3.
.............................................................
9.
Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . . . . . . . . . . 10.
A-13
2013 Optional State Sales Tax Tables
Income
At
least
$0
20,000
30,000
40,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Exemptions
But
1
2
less
1
than Alabama
$20,000 217 256
30,000 329 387
40,000 384 451
50,000 431 506
120,000
140,000
160,000
180,000
200,000
5
(State Sales Tax Rate Shown Next to State Name)
Over
5
3
4
282
426
497
556
302
456
532
596
319
482
561
628
343
517
602
674
609
656
701
741
780
4.0000%
Exemptions
1
2
Arizona
2
3
4
253
447
552
644
5
Over
5
6.0137%
206
364
449
524
228
403
497
581
242
428
528
617
698 729 754 789
774 808 836 874
846 884 914 956
914 954 987 1032
979 1022 1058 1106
472
509
544
576
606
554
597
638
675
710
652
702
750
793
834
687
741
790
836
879
737
794
848
897
942
593
657
719
776
831
657
728
796
860
921
646
699
746
792
833
755 830 887
818 897 960
871 956 1022
924 1014 1084
972 1066 1139
935
1011
1077
1142
1200
1002
1084
1154
1223
1285
905
1007
1097
1188
1271
1002
1116
1216
1317
1410
1065
1186
1293
1400
1499
1113
1239
1350
1463
1566
261
462
570
666
1151
1282
1397
1514
1620
273
483
596
697
1204
1340
1461
1583
1694
Exemptions
1
2
Arkansas
273
461
559
644
2
3
4
324
547
664
766
339
572
695
801
5
Over
5
6.2521%
304
513
623
718
351
593
720
830
367
621
754
870
722 805 858 898 931 976
793 885 943 987 1023 1072
861 960 1024 1072 1111 1164
924 1031 1099 1151 1193 1250
985 1098 1171 1226 1271 1332
1064
1174
1271
1368
1456
1187
1310
1419
1527
1625
1266
1398
1513
1629
1734
1326
1464
1585
1706
1816
1374
1517
1643
1769
1883
1441
1590
1722
1854
1974
Exemptions
1
2
California
257
446
547
635
3
282
489
599
696
3
4
298
516
632
735
309
536
657
764
5
Over
5
7.5000%
319
553
677
787
331
575
705
819
716 785 828 861 887 923
791 866 915 951 980 1019
862 944 997 1036 1068 1111
928 1017 1074 1116 1151 1197
992 1087 1148 1193 1230 1280
1076
1194
1297
1401
1496
1180
1308
1422
1536
1640
1246
1381
1501
1622
1732
1295
1436
1561
1686
1800
1335
1480
1609
1738
1856
1389
1540
1674
1809
1931
200,000 or more 1034 1204 1319 1409 1483 1588 1697 1882 2001 2091 2164 2264 1900 2122 2264 2372 2459 2579 1978 2168 2290 2381 2454 2554
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
Connecticut 4
254
432
527
609
279
475
579
670
295
503
613
709
306
523
637
738
6.3500%
316
539
658
761
329
562
685
793
684 753 796 829 855 891
754 829 877 913 942 981
819 902 954 993 1025 1068
881 969 1026 1068 1102 1148
940 1034 1094 1139 1176 1225
1017
1125
1220
1315
1402
1120
1239
1343
1449
1544
1185
1311
1422
1533
1634
1234
1365
1481
1597
1702
1273
1409
1528
1648
1757
1327
1468
1593
1718
1831
4
District of Columbia
162
285
351
410
174
307
379
443
182
322
397
464
188
333
411
480
463
513
561
606
649
501
556
608
656
703
526
583
637
688
737
544
603
659
712
763
5.9370%
193
342
422
493
200
353
437
510
558
619
677
732
784
Florida 1
230
396
484
562
252
435
532
617
578
641
701
758
812
632
697
759
817
872
694 734 764 788 821
766 810 843 869 906
834 882 918 947 987
898 949 988 1020 1063
958 1014 1055 1089 1135
706 765 803 831 854 884
786 852 894 925 951 985
857 929 975 1009 1037 1074
928 1007 1056 1094 1124 1165
993 1077 1131 1171 1203 1247
946
1047
1137
1227
1309
1039
1151
1250
1350
1440
267
459
562
652
1099
1218
1323
1428
1523
277
478
585
678
6.0000%
1144
1268
1377
1487
1586
286
493
603
700
1181
1308
1421
1534
1637
298
514
629
729
1231
1364
1481
1599
1707
200,000 or more 1840 2028 2147 2236 2309 2407 1327 1440 1513 1567 1610 1670 1726 1898 2009 2092 2160 2252
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
Idaho 1
327
501
587
660
424
647
757
850
454
693
810
909
724 848 932
782 916 1006
837 979 1075
887 1037 1139
934 1092 1199
997
1076
1150
1218
1282
1051
1134
1212
1283
1351
1127
1216
1299
1375
1447
1366
1479
1578
1675
1762
1439
1558
1662
1764
1856
996
1080
1153
1225
1290
385
588
688
773
6.0000%
1164
1262
1346
1430
1505
1278
1384
1477
1568
1650
480 515
731 784
854 916
959 1028
Illinois 2
244
389
462
525
273
435
516
586
292
465
552
627
307
488
579
657
582
633
681
725
768
649
706
759
809
856
693
754
811
864
914
727
791
851
906
958
1541 823 917
1669 899 1001
1780 965 1075
1889 1031 1147
1987 1090 1213
979
1069
1147
1225
1294
1027
1121
1202
1284
1357
6.2500%
319
507
602
683
335
533
633
718
755 794
821 863
883 928
941 989
995 1045
1066
1163
1248
1332
1408
1120
1222
1311
1399
1479
Indiana 4
279
448
534
607
312
500
596
677
673
733
789
841
890
751 801 838 869 911
817 872 913 946 992
880 939 983 1019 1068
938 1001 1048 1086 1138
993 1059 1109 1149 1205
955
1044
1121
1198
1267
1065
1164
1250
1336
1413
333
534
635
723
1136
1242
1333
1425
1507
349
559
665
757
7.0000%
1190
1300
1396
1492
1578
361
579
690
784
1233
1347
1447
1546
1635
379
607
723
822
1293
1412
1517
1621
1714
Georgia 2
146
241
290
332
163
267
321
368
173
285
342
392
181
298
358
410
370
404
437
468
497
410
449
485
519
551
436
477
516
552
586
535
587
634
679
721
593
652
703
753
799
631
693
747
801
850
4.0000%
Exemptions
1
2
Colorado
2
3
4
5
Over
5
2.9000%
108
174
208
237
121
194
232
264
129
207
247
282
135
217
259
295
140
225
269
306
147
236
282
321
263
287
310
330
350
293
320
345
368
390
313
341
367
392
415
327
357
385
410
435
339
370
399
425
450
356
388
418
446
472
376
412
443
474
501
418
458
492
527
558
446
488
525
561
594
467
511
549
587
621
484
529
569
608
644
507
554
596
637
674
640
711
757
792
821
859
212
356
431
497
247
414
502
578
269
453
549
632
287
483
585
674
302
507
615
709
322
542
657
757
556
610
662
710
756
647
711
771
827
880
708 755 794 848
778 829 872 932
844 900 946 1011
905 965 1015 1085
964 1028 1081 1155
Hawaii 1, 7
188
308
370
424
196
323
388
444
456
499
539
577
613
472
517
558
597
634
494
541
584
625
663
660
724
781
837
888
683
749
808
866
919
714 817 951
784 900 1049
845 974 1134
906 1047 1220
962 1114 1298
1041
1148
1242
1336
1421
1111
1225
1325
1426
1517
4.0000%
1168
1288
1394
1500
1595
1248
1377
1490
1603
1705
929 1029 1094 1143 1183 1237 1449 1690 1851 1976 2078 2222
Iowa 1
237
408
498
578
950
1033
1111
1183
1252
1041
1132
1218
1297
1371
1112
1209
1300
1384
1464
1170
1272
1368
1457
1541
1252
1361
1464
1559
1648
1341
1463
1570
1676
1771
1469
1603
1720
1836
1940
1569
1712
1836
1960
2071
1651
1801
1932
2062
2179
1766
1927
2067
2206
2331
1215
1347
1464
1581
1687
304
524
642
745
1260
1397
1518
1639
1750
318
549
672
781
6.2244%
651 725 773 810 839 879 815
718 800 853 893 926 971 886
781 872 930 974 1009 1058 953
841 939 1001 1048 1087 1139 1015
898 1002 1069 1120 1161 1217 1073
1160
1286
1397
1509
1611
293
506
619
719
Kansas 1
401
637
757
859
1087
1205
1309
1414
1509
281
484
592
687
6.0000%
343
546
649
736
974
1079
1172
1266
1351
264
454
555
644
1321
1465
1592
1719
1835
1150
1255
1346
1437
1518
439 469 494 528
699 746 785 840
830 886 932 997
941 1005 1058 1132
200,000 or more 1607 1871 2050 2189 2304 2465 1383 1538 1640 1718 1783 1872 1610 1796 1915 2005 2078 2178 1783 1993 2128 2230 2313 2427 1922 2241 2455 2621 2758 2950
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
227
371
445
509
253
414
496
568
270
442
530
605
283
462
554
634
567
619
669
715
759
632
690
745
797
845
673
736
794
849
901
705
770
832
889
943
120,000 817 909
140,000 896 997
160,000 965 1074
180,000 1034 1151
200,000 1097 1220
969
1063
1145
1226
1300
1014
1112
1198
1284
1361
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Kentucky 4
6.0000%
294
479
575
657
308
503
603
689
731 766
798 837
862 904
921 966
977 1024
1051
1153
1241
1330
1410
1102
1208
1301
1394
1477
Louisiana 2
155
267
327
379
169
291
356
413
178
306
375
435
184
318
389
451
427
471
513
552
590
465
514
559
602
643
490
541
589
634
677
508
561
611
658
703
639
708
769
830
886
4.0000%
189
327
400
465
197
340
416
482
523
577
629
677
723
Maine4
141
246
302
352
153
267
329
383
161
281
346
403
166
291
358
417
543
600
653
703
751
398
440
480
518
554
433
478
522
563
603
455
503
549
592
634
471
521
569
614
657
698 735 762 785 815
773 814 845 870 903
840 884 918 945 981
906 955 991 1020 1060
967 1019 1057 1089 1131
602
668
727
787
841
655
728
792
857
916
689
765
833
901
963
5.1260%
171
299
368
429
177
311
382
445
485
536
585
631
676
503
556
607
655
701
Maryland4
200
344
420
486
221
380
464
538
235
404
494
572
246
422
516
598
547
603
656
706
753
605
667
726
782
834
644
710
773
831
887
673
742
808
869
928
714 734 762 816 904
793 816 846 903 1001
863 888 921 980 1086
934 961 997 1058 1172
998 1027 1065 1128 1250
962
1065
1156
1247
1330
1006
1114
1209
1305
1391
6.0000%
254
437
534
619
266
458
560
649
697 730
768 805
837 876
900 943
961 1007
1042
1154
1252
1351
1441
1092
1209
1312
1416
1511
Massachusetts4
195
317
380
434
212
345
413
472
223
363
435
496
231
376
451
515
482
527
568
607
644
525
573
619
661
701
552
603
650
695
737
572
625
674
720
764
6.2500%
238
387
464
530
247
402
481
550
589
643
693
741
785
611
667
720
769
815
693 753 792 821 844 876
759 826 868 900 925 960
817 889 934 969 996 1034
875 952 1001 1037 1067 1107
928 1009 1060 1099 1130 1173
200,000 or more 1409 1566 1668 1746 1808 1895 1168 1276 1344 1396 1437 1493 1117 1216 1279 1326 1364 1416 1484 1645 1751 1832 1898 1989 1189 1292 1358 1407 1447 1501
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
219
357
427
488
243
395
473
540
258
419
502
573
269
438
524
598
543
593
640
684
725
600
655
708
756
802
637
696
751
802
851
6.0000%
279
453
542
619
291
473
567
647
665
726
784
837
888
688
751
810
865
918
120,000 780 862 915 954
140,000 855 945 1003 1046
160,000 921 1017 1079 1126
180,000 986 1089 1156 1206
200,000 1045 1154 1225 1278
987
1081
1164
1246
1320
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Michigan 4
Minnesota1
719
785
847
904
959
635
702
766
826
884
688 721 746 766 793 962
761 798 825 847 877 1047
830 871 901 925 957 1127
896 939 972 998 1033 1201
958 1005 1040 1068 1105 1271
1031
1130
1216
1302
1379
960
1066
1161
1255
1342
1092
1214
1321
1429
1528
264
461
567
660
1130
1256
1367
1479
1582
271
473
582
678
1161
1290
1404
1520
1625
280
490
602
702
Mississippi 1
244
426
523
609
1041
1157
1259
1362
1456
256
446
548
639
6.8750%
226
394
483
563
1202
1336
1455
1574
1683
7.0000%
401 462 502 533 559 594
642 739 804 853 894 951
764 880 957 1016 1064 1131
869 1000 1087 1154 1209 1286
1363
1489
1599
1708
1807
Missouri 2
166
272
326
373
189
309
371
424
205
334
400
458
216
353
423
484
538
588
635
678
720
4.2250%
226
369
442
505
239
390
468
534
562
614
663
708
751
594
649
701
749
795
Nebraska 1
238
411
503
584
252
436
534
620
594
655
714
769
821
658
726
791
852
910
699 729 754 788
771 805 833 870
841 878 908 949
905 945 978 1022
967 1010 1045 1092
1108
1206
1298
1383
1464
1204
1311
1411
1504
1592
1279
1392
1498
1596
1689
1340
1458
1569
1672
1770
1424
1550
1669
1778
1882
415
453
490
523
555
472
515
557
595
631
509
556
601
642
681
1570
1715
1841
1967
2080
1707
1864
2002
2138
2261
1812
1979
2125
2270
2400
1898
2073
2226
2378
2515
2018
2205
2367
2529
2674
598
656
706
757
803
679
745
802
860
912
733 774 808 855 891 988 1050
804 849 886 937 988 1095 1164
866 914 954 1009 1073 1190 1265
928 980 1022 1081 1159 1286 1367
983 1038 1083 1146 1237 1373 1460
263
455
557
647
5.5000%
216
371
454
527
1097
1216
1322
1428
1525
272
470
576
669
1134
1258
1367
1477
1578
284
491
602
699
1186
1315
1430
1545
1650
200,000 or more 1340 1479 1569 1636 1691 1766 1783 1936 2033 2105 2162 2241 2293 2641 2871 3047 3192 3394 1031 1170 1262 1332 1390 1470 1635 1815 1931 2018 2088 2184
(Continued)
A-14
2013 Optional State Sales Tax Tables (Continued)
Income
At
least
$0
20,000
30,000
40,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
Exemptions
But
1
2
less
5
than Nevada
$20,000 257 284
30,000 412 455
40,000 491 542
50,000 558 616
619
674
726
774
820
683
744
801
854
904
3
4
301
483
575
654
315
504
599
682
724
789
849
905
958
755 780 815
822 850 887
885 915 955
944 975 1018
999 1032 1077
120,000 880 970 1028
140,000 962 1061 1124
160,000 1034 1140 1207
180,000 1105 1218 1290
200,000 1169 1289 1365
1072
1171
1258
1345
1422
5
Over
5
6.8500%
325
520
620
704
1107
1210
1300
1389
1469
340
544
647
736
1156
1263
1356
1449
1533
Exemptions
1
2
New Jersey
3
4
268
463
568
659
276
478
586
680
4, 6
5
Over
5
7.0000%
239
413
505
587
257
444
544
631
661
729
795
856
914
711 743 767 786 812
785 820 847 868 896
856 894 923 946 977
922 963 994 1019 1053
985 1029 1063 1089 1126
992
1100
1195
1291
1378
1069
1185
1288
1391
1486
1117
1239
1347
1455
1554
1153
1279
1391
1503
1604
283
490
600
697
1182
1312
1426
1541
1645
292
505
620
720
Exemptions
1
2
New Mexico
1
3
4
5
Over
5
5.1250%
188
337
420
493
209
376
468
550
222
401
499
587
232
420
523
615
561
624
685
742
797
626
697
765
830
892
669
744
818
887
953
700 726 762
780 809 849
857 889 933
929 964 1012
999 1036 1088
1222 871 975 1042
1355 975 1091 1166
1474 1067 1195 1277
1592 1160 1300 1390
1701 1246 1396 1493
1092
1223
1340
1458
1566
240
435
542
638
1133
1269
1390
1513
1626
252
456
568
669
1190
1333
1460
1589
1708
Exemptions
1
2
New York
2
3
4
5
Over
5
4.0000%
Exemptions
1
2
3
North Carolina
2
4
139
239
292
339
149
257
314
364
155
268
328
381
160
276
338
393
164
283
347
402
169
292
358
416
381
421
458
493
527
410
453
493
531
567
429
473
516
555
593
442
488
532
573
612
453
500
545
587
628
468
517
563
607
648
571
633
688
742
792
616
682
741
800
854
643
713
775
837
893
664
736
800
864
923
681
755
820
886
946
704 774 879 948 1001
780 849 965 1041 1098
848 915 1040 1122 1184
916 981 1115 1202 1269
978 1041 1183 1275 1346
5
Over
5
4.7500%
213
350
421
481
242
398
478
547
261
429
515
590
276
453
544
622
288
472
567
649
536
586
633
677
719
609
666
720
769
817
657
718
776
830
881
693
758
819
876
930
723 764
790 835
854 902
913 965
969 1024
1044
1145
1234
1323
1404
304
499
599
686
1103
1210
1305
1399
1483
200,000 or more 1489 1639 1736 1808 1867 1948 1821 1965 2056 2123 2178 2251 1689 1895 2028 2129 2210 2323 1046 1128 1180 1219 1250 1293 1338 1520 1640 1731 1805 1908
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
North Dakota 1
182
295
353
402
204
330
394
450
218
353
422
481
229
371
443
505
447
487
526
561
595
499
545
587
627
665
534
583
628
671
711
561
612
659
704
746
639
700
753
806
854
5.0000%
238
385
460
525
251
406
485
552
583
635
685
731
775
613
669
721
769
815
Ohio 1
217
371
453
524
237
405
494
571
249
426
520
602
259
442
539
624
589
648
705
758
809
642
707
769
827
883
676
745
810
871
930
702
773
841
904
965
714 763 801 832 876 876 956
782 836 877 911 958 968 1057
841 899 943 980 1031 1050 1147
900 962 1009 1048 1103 1132 1237
953 1018 1069 1110 1167 1207 1318
1007
1114
1208
1303
1389
1045
1156
1254
1352
1441
5.5836%
266
455
555
643
276
473
577
668
722 750
796 827
866 899
931 967
993 1032
1076
1190
1291
1392
1484
Oklahoma 1
270
435
519
592
294
473
564
643
572
623
672
717
759
656
715
771
822
871
713 757 793 843
777 824 864 919
837 888 931 990
893 948 993 1056
946 1004 1051 1118
1118 815 935
1237 892 1023
1342 959 1099
1447 1025 1175
1542 1085 1244
1015
1110
1193
1276
1350
312
502
599
682
4.5000%
235
379
452
515
1077
1178
1266
1354
1433
327
526
628
715
1128
1234
1326
1418
1501
348
560
668
761
Pennsylvania 1
187
319
389
450
203
346
422
488
213
363
443
513
220
376
459
531
505
556
604
650
693
548
604
657
706
753
576
634
690
742
792
597
657
715
769
820
6.0000%
226
387
472
546
234
401
489
566
614
676
735
791
844
636
701
763
821
876
Rhode Island 4
247
397
473
538
270
433
515
586
284
455
542
617
294
472
562
640
596
649
698
745
788
649
707
761
812
859
683
744
801
854
904
709
772
831
886
938
1200 750 816 857 889 914 948 846 922
1312 830 902 948 983 1011 1049 924 1007
1410 900 978 1029 1066 1097 1139 992 1082
1508 970 1055 1109 1150 1183 1228 1061 1156
1595 1033 1124 1182 1226 1261 1309 1122 1223
970
1060
1138
1216
1287
1006
1099
1181
1262
1334
7.0000%
303
486
579
658
315
504
601
683
729 757
794 824
855 888
911 946
965 1002
1035
1131
1215
1298
1373
1075
1174
1261
1348
1425
200,000 or more 1092 1217 1301 1364 1417 1490 1584 1731 1824 1893 1950 2026 1384 1585 1720 1825 1911 2031 1356 1476 1553 1611 1657 1721 1426 1554 1635 1696 1745 1811
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
South Carolina 2
248
426
520
602
263
451
550
638
613
676
736
791
845
677
746
812
873
932
717 747 772 805
790 824 850 887
860 896 926 966
926 965 996 1039
988 1030 1063 1109
915
1013
1099
1185
1264
1010
1118
1213
1309
1396
1071
1185
1286
1388
1480
274
470
573
664
6.0000%
225
386
471
546
1116
1235
1341
1447
1543
283
485
592
686
1152
1276
1385
1494
1593
295
505
617
715
South Dakota 1
4.0000%
286
462
551
627
305
491
585
667
354
579
694
794
403
659
790
903
553
602
649
692
733
639
696
750
800
847
696
758
817
871
923
740 776 826 884
806 845 900 965
868 911 970 1043
926 972 1035 1114
981 1029 1096 1182
1005
1098
1186
1267
1345
1085
1185
1280
1368
1452
1147
1253
1353
1445
1534
1197
1308
1412
1509
1601
1267
1384
1494
1597
1694
1446
1586
1709
1830
1940
1562
1712
1844
1976
2095
1650
1809
1948
2087
2213
1722
1888
2034
2179
2310
1822
1998
2152
2306
2444
1105
1208
1299
1389
1470
340
548
654
745
7.0000%
263
424
505
576
1202 787 909 991 1053
1331 861 995 1084 1152
1445 925 1069 1165 1238
1559 989 1143 1245 1324
1663 1047 1210 1318 1401
319
515
614
699
Tennessee 2
228
367
437
498
1177
1287
1383
1479
1565
1272
1395
1503
1610
1707
436 460 481 509
711 752 785 831
853 902 941 996
975 1031 1076 1139
Texas 1
246
419
511
591
273
467
569
659
291
497
607
703
304
521
635
736
6.2500%
315
539
658
763
330
565
690
799
1104
1222
1325
1430
1524
1178
1304
1415
1526
1627
1234
1366
1482
1599
1705
1279
1416
1537
1658
1768
4.7000%
228
376
452
518
259
426
512
587
279
459
552
632
294
484
582
667
578
632
683
731
776
654
716
774
828
879
705
771
833
892
947
743 775 818
813 847 895
879 916 968
940 980 1035
998 1041 1099
1342 836 947
1485 918 1040
1612 990 1121
1739 1062 1203
1855 1127 1276
1020
1120
1208
1295
1374
664 741 790 827 857 899
732 816 871 912 945 991
796 888 947 992 1028 1078
856 955 1019 1067 1106 1160
913 1019 1087 1139 1181 1238
989
1094
1187
1280
1365
Utah 2
1075
1181
1273
1366
1449
307
505
607
695
1121
1231
1327
1423
1510
324
533
641
734
1184
1300
1402
1503
1595
200,000 or more 1663 1837 1948 2031 2098 2189 1333 1541 1679 1785 1872 1994 2190 2490 2687 2838 2962 3135 1793 2004 2141 2243 2327 2442 1452 1643 1770 1866 1945 2054
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000
100,000
120,000
140,000
160,000
180,000
120,000
140,000
160,000
180,000
200,000
200,000 or more
Income
$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000
Vermont 1
6.0000%
158
253
302
343
168
270
322
366
175
281
334
380
180
288
343
391
380
414
446
475
503
405
441
475
507
536
421
459
494
526
557
540
590
633
677
716
575
629
675
722
763
598
653
702
750
793
910
970 1008 1035 1058 1087
Wyoming 1
155
266
325
376
169
290
354
411
178
305
373
433
184
295
351
399
189
303
361
410
433
471
507
541
573
442
481
518
552
585
614
671
721
770
815
627
686
736
787
832
184
317
387
449
4.1512%
196
310
367
416
212
334
396
448
224
353
417
473
455
495
533
568
601
406
441
474
505
534
460
499
537
571
604
495
538
578
615
649
522
567
609
648
684
645
705
757
809
856
572
624
669
713
754
646
705
755
806
851
695
758
812
866
915
733 763 806 1029
798 832 878 1139
856 891 940 1237
912 950 1003 1334
964 1003 1059 1423
197
339
414
480
50,000
60,000
423
462
487
505
520
541
60,000
70,000
466
509
537
557
574
596
70,000
80,000
508
554
584
606
624
649
80,000
90,000
546
597
629
653
672
698
746
90,000 100,000
583
637
671
697
717
100,000 120,000
632
690
727
755
778
808
120,000 140,000
699
764
805
836
861
895
935
972
140,000 160,000
759
829
874
908
160,000 180,000
819
895
943
979 1009 1049
180,000 200,000
873
954 1006 1045 1076 1118
233
368
435
493
247
389
460
520
544
591
634
675
713
575
624
670
712
753
Washington 1
173
274
324
368
4.0000%
190
326
399
462
Virginia 2
251
432
528
612
277
476
582
675
293
505
617
716
306
526
643
746
6.5000%
316
544
665
771
329
567
694
805
688 759 805 840 868 906
759 837 888 926 957 1000
826 912 967 1009 1042 1089
889 981 1041 1086 1122 1172
949 1048 1111 1159 1198 1252
1136
1258
1366
1474
1573
1205
1335
1449
1564
1669
1257
1393
1512
1632
1741
1299
1439
1563
1687
1800
1357
1504
1633
1762
1880
West Virginia 2
241
413
504
584
269
461
564
653
287
493
602
698
301
516
631
732
6.0000%
312
535
655
759
327
562
687
797
204
347
422
488
225
383
466
538
239
405
494
571
249
423
514
595
547
602
654
703
749
604
665
722
776
828
640
705
766
823
878
1343 811 896
1488 896 990
1616 971 1073
1744 1046 1157
1861 1114 1232
950
1050
1139
1227
1307
657 735 785 823 854 897
724 810 866 908 942 989
788 882 943 989 1026 1077
848 949 1015 1064 1104 1160
905 1014 1083 1136 1179 1238
981
1086
1179
1272
1357
1099
1217
1321
1426
1521
1175
1301
1413
1525
1627
1232
1365
1482
1600
1707
1279
1417
1538
1661
1772
Wisconsin 1
5.0000%
257
436
531
614
268
455
554
641
668
735
799
859
915
690
759
825
887
946
720
792
861
926
987
991
1095
1187
1280
1364
1024
1132
1227
1322
1409
1069
1182
1281
1381
1471
953 1075 1155 1216 1266 1335 1875 2072 2199 2295 2373 2479 1787 2004 2144 2251 2337 2456 1460 1615 1714 1788 1848 1929
Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales
tax amount.
1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state
sales tax rate is provided next to the state name.
2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state
table.
3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%.
Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to
determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio
is 7.50%, and the numerator is the total sales tax rate minus 7.50%.
4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.
5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%.
Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to
determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio
is 6.85%, and the numerator is the total sales tax rate minus 6.85%.
6 Residents of Salem County, New Jersey should deduct only half of the amount in the state table.
200,000 or more 1149 1256 1325 1376 1417 1473 7 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
A-15
Which Optional Local Sales Tax Table Should I Use?
IF you live in
the state of...
AND you live in...
THEN use
Local Table...
Any locality
C
A
Arkansas
Glendale, Mesa or Tucson
Chandler, Gilbert, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality
Any locality
Colorado
Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver
County, El Paso County, Jefferson County, Larimer County, Pueblo County, or any other locality
Alaska
Arizona
B
B
A
Aurora, Lakewood, or Longmont
Arvada, Boulder, Fort Collins, Greeley, Thornton, or Westminster
B
C
Georgia
Any locality
B
Illinois
Any locality
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish,
Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish,
Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or
Terrebonne Parish
A
Louisiana
Missouri
New York
C
B
Any other locality
Any locality
Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton
County, Tioga County, Wayne County, New York City, or Norwich City
B
A
Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton,
Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison,
Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego,
Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca,
Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
B
Any other locality
Any locality
Aiken County, Cherokee County, Chesterfield County, Darlington County, Dillon County, Horry County,
Jasper County, Lexington County, Marlboro County, Newberry County, Orangeburg County, York County,
or Myrtle Beach
Bamberg County, Charleston County, Hampton County, Lee County, Marion County, or any other locality
D*
A
A
Tennessee
Utah
Virginia
Any locality
Any locality
Any locality
B
A
C
West Virginia
Any locality
C
North Carolina
South Carolina
B
2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
Income
Exemptions
But
1
At
less
least
than
$0 $20,000 37
20,000 30,000 60
30,000 40,000 72
40,000 50,000 82
2
3
120,000
140,000
160,000
180,000
200,000
200,000 or more
129
141
152
162
172
4
5
Local Table A
42
67
80
91
45 47 49 51
72 75 78 82
85 89 93 97
97 102 106 111
50,000 60,000 91 101 108
60,000 70,000 99 110 117
70,000 80,000 106 119 126
80,000 90,000 114 126 135
90,000 100,000 120 134 143
100,000
120,000
140,000
160,000
180,000
Exemptions
Over
5
144
157
169
180
191
153
167
180
192
203
1
2
3
Exemptions
4
5
Over
5
1
Local Table B
2
3
Exemptions
4
5
Over
5
Local Table C
47 55 60 64 67 71 53 61 66 70 73 78
74 86 93 99 104 111 85 97 105 112 117 124
87 101 110 117 123 131 101 116 126 133 139 148
99 114 125 133 139 148 115 132 143 151 158 168
1
2
3
4
5
Over
5
Local Table D*
35
60
73
85
37
64
79
91
39
67
82
95
40 41 42
69 71 73
85 87 90
98 101 104
113
123
132
141
149
117
127
137
146
155
123
134
144
154
163
109
118
127
135
143
126
137
147
156
165
137
149
160
170
179
146
159
170
181
191
153
166
179
190
200
164
177
190
202
213
127
139
149
159
169
146
159
171
182
193
158
172
186
198
209
168
183
197
210
222
175
191
206
219
232
186
203
218
233
246
95
105
115
123
132
103
113
123
133
142
107
118
129
139
148
111
122
133
143
153
113
125
136
147
157
117
129
141
152
162
160
175
188
201
213
166
182
195
209
221
174
191
205
219
231
153
166
178
190
200
176
192
205
219
231
192
209
224
238
251
204
222
238
253
267
214
233
249
266
280
228
248
266
283
298
181
198
212
227
240
207
226
243
260
275
225
245
264
282
298
238
260
279
298
315
249
272
292
312
330
264
289
310
331
350
143
158
172
186
198
154
171
185
200
214
161
178
194
209
223
166
184
200
216
231
170
189
205
222
237
176
195
212
229
245
219 243 259 271 281 294 252 290 316 336 352 375 305 349 378 401 419 445 262 282 295 305 313 323
*Note. Local Table D is just 25% of the NY State table.
A-16
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule C
Profit or Loss
From Business
Use Schedule C (Form 1040) to report income or loss from a business you operated or
a profession you practiced as a sole proprietor. An activity qualifies as a business if
your primary purpose for engaging in the activity is for income or profit and you are
involved in the activity with continuity and regularity. For example, a sporadic activity
or a hobby does not qualify as a business. To report income from a nonbusiness activity, see the instructions for Form 1040, line 21, or Form 1040NR, line 21.
Also use Schedule C to report (a) wages and expenses you had as a statutory employee, (b) income and deductions of certain qualified joint ventures, and (c) certain
income shown on Form 1099-MISC, Miscellaneous Income. See the Instructions for
Recipient (back of Copy B of Form 1099-MISC) for the types of income to report on
Schedule C.
Small businesses and statutory employees with business expenses of $5,000 or less
may be able to file Schedule C-EZ instead of Schedule C. See Schedule C-EZ for details.
You may be subject to state and local taxes and other requirements such as business
licenses and fees. Check with your state and local governments for more information.
Section references are to the Internal
Revenue Code unless otherwise noted.
Schedule F (Form 1040) to report
profit or (loss) from farming.
Schedule J (Form 1040) to figure
your tax by averaging your farming or
fishing income over the previous 3
years. Doing so may reduce your tax.
Schedule SE (Form 1040) to pay
self-employment tax on income from
any trade or business.
Form 3800 to claim any of the
general business credits.
Form 4562 to claim depreciation
(including the special allowance) on
assets placed in service in 2013, to claim
amortization that began in 2013, to
make an election under section 179 to
expense certain property, or to report
information on listed property.
Form 4684 to report a casualty or
theft gain or loss involving property
used in your trade or business or
income-producing property.
Form 4797 to report sales,
exchanges, and involuntary conversions
(not from a casualty or theft) of trade or
business property.
Form 6198 to figure your
allowable loss if you have a business
loss and you have amounts invested in
the business for which you are not at
risk.
Form 8582 to figure your
allowable loss from passive activities.
Future Developments
For the latest information about developments related to Schedule C (Form
1040) and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/schedulec.
What's New
Standard mileage rate. The business
standard mileage rate for 2013 is 56.5
cents per mile.
Simplified method for business use of
home deduction. The IRS now provides a simplified method to determine
your expenses for business use of a
home. For more information and to determine if you can use the simplified
method, see Line 30, later.
General Instructions
Other Schedules and Forms
You May Have To File
Schedule A (Form 1040) to deduct
interest, taxes, and casualty losses not
related to your business.
Schedule E (Form 1040) to report
rental real estate and royalty income or
(loss) that is not subject to
self-employment tax.
C-1
Dec 09, 2013
Cat. No. 24329W
Form 8594 to report certain
purchases or sales of groups of assets
that constitute a trade or business.
Form 8824 to report like-kind
exchanges.
Form 8829 to claim actual
expenses for business use of your home.
Form 8903 to take a deduction for
income from domestic production
activities.
Single-member limited liability company (LLC). Generally, a single-member domestic LLC is not treated as a separate entity for federal income tax
purposes. If you are the sole member of
a domestic LLC, file Schedule C or
C-EZ (or Schedule E or F, if applicable).
However, you can elect to treat a domestic LLC as a corporation. See Form 8832
for details on the election and the tax
treatment of a foreign LLC.
Single-member limited liability companies (LLCs) with employees. Single-member LLCs that are disregarded
as entities separate from their owner for
federal income tax purposes are required
to file employment tax returns using the
LLC's name and employer identification
number (EIN) rather than the LLC owner's name and EIN. For more information, see the Instructions for Form SS-4.
Heavy highway vehicle use tax. If you
use certain highway trucks, truck-trailers, tractor-trailers, or buses in your
trade or business, you may have to pay a
federal highway motor vehicle use tax.
See the Instructions for Form 2290 to
find out if you must pay this tax and visit www.irs.gov/trucker for the most recent developments.
Information returns. You may have to
file information returns for wages paid
to employees, certain payments of fees
and other nonemployee compensation,
interest, rents, royalties, real estate transactions, annuities, and pensions. See
Line I, later, and the 2013 General Instructions for Certain Information Returns for details and other payments that
may require you to file a Form 1099.
If you received cash of more than
$10,000 in one or more related transactions in your trade or business, you may
have to file Form 8300. For details, see
Pub. 1544.
Qualified Joint Venture
If you and your spouse each materially
participate (see Material participation,
later, in the instructions for line G) as
the only members of a jointly owned
and operated business and you file a
joint return for the tax year, you can
elect to be treated as a qualified joint
venture instead of a partnership. This
election, in most cases, will not increase
the total tax owed on the joint return, but
it does give each of you credit for social
security earnings on which retirement
benefits are based and for Medicare coverage. By making the election, you will
not be required to file Form 1065 for
any year the election is in effect and will
instead report the income and deductions directly on your joint return. If you
and your spouse filed a Form 1065 for
the year prior to the election, the partnership terminates at the end of the tax
year immediately preceding the year the
election takes effect.
Note. Mere joint ownership of property
that is not a trade or business does not
qualify for the election.
Making the election. To make this
election, you must divide all items of income, gain, loss, deduction, and credit
attributable to the business between you
and your spouse in accordance with your
respective interests in the venture. Each
of you must file a separate Schedule C,
C-EZ, or F. On each line of your separate Schedule C, C-EZ, or F, you must
enter your share of the applicable in-
come, deduction, or loss. Each of you
must also file a separate Schedule SE to
pay self-employment tax, as applicable.
Once made, the election can be revoked only with the permission of the
IRS. However, the election technically
remains in effect only for as long as the
spouses filing as a qualified joint venture continue to meet the requirements
for filing the election. If the spouses fail
to meet the qualified joint venture requirements for a year, a new election
will be necessary for any future year in
which the spouses meet the requirements to be treated as a qualified joint
venture.
The election generally does not require that you and your spouse obtain an
employer identification number (EIN)
since you and your spouse will file as
sole proprietors. However, you may
need an EIN to file other returns such as
employment or excise tax returns. To
apply for an EIN, see the Instructions for
Form SS-4.
For more information on qualified
joint ventures, go to IRS.gov and enter
“qualified joint venture” in the search
box.
Rental real estate business. If you and
your spouse make the election for your
rental real estate business, you must
each report your share of income and
deductions on Schedule E. Rental real
estate income generally is not included
in net earnings from self-employment
subject to self-employment tax and generally is subject to the passive loss limitation rules. Electing qualified joint venture status does not alter the application
of the self-employment tax or the passive loss limitation rules.
Business Owned and
Operated by Spouses
Generally, if you and your spouse jointly own and operate an unincorporated
business and share in the profits and losses, you are partners in a partnership,
whether or not you have a formal partnership agreement. You generally have
to file Form 1065 instead of Schedule C
or C-EZ for your joint business activity;
however, you may not have to file Form
1065 if either of the following applies.
You and your spouse elect to be
treated as a qualified joint venture. See
Qualified Joint Venture, earlier.
C-2
You and your spouse wholly own
the unincorporated business as community property and you treat the business as
a sole proprietorship. See Excep
tion—community income next.
Otherwise, use Form 1065. See Pub. 541
for more details.
Exception—community
income. If
you and your spouse wholly own an unincorporated business as community
property under the community property
laws of a state, foreign country, or U.S.
possession, you can treat your wholly-owned, unincorporated business as a
sole proprietorship, instead of a partnership. Any change in your reporting position will be treated as a conversion of
the entity.
Report your income and deductions
as follows.
If only one spouse participates in
the business, all of the income from that
business is the self-employment earnings of the spouse who carried on the
business.
If both spouses participate, the income and deductions are allocated to the
spouses based on their distributive
shares.
If either or both you and your
spouse are partners in a partnership, see
Pub. 541.
If you and your spouse elected to
treat the business as a qualifying joint
venture, see Qualified Joint Venture,
earlier.
The only states with community
property laws are Arizona, California,
Idaho, Louisiana, Nevada, New Mexico,
Texas, Washington, and Wisconsin.
Reportable Transaction
Disclosure Statement
Use Form 8886 to disclose information
for each reportable transaction in which
you participated. Form 8886 must be
filed for each tax year that your federal
income tax liability is affected by your
participation in the transaction. You may
have to pay a penalty if you are required
to file Form 8886 but do not do so. You
may also have to pay interest and penalties on any reportable transaction understatements. The following are reportable
transactions.
Any listed transaction that is the
same as or substantially similar to tax
avoidance transactions identified by the
IRS.
Any transaction offered to you or a
related party under conditions of confidentiality for which you paid an advisor
a fee of at least $50,000.
Certain transactions for which you
or a related party have contractual protection against disallowance of the tax
benefits.
Certain transactions resulting in a
loss of at least $2 million in any single
tax year or $4 million in any combination of tax years. (At least $50,000 for a
single tax year if the loss arose from a
foreign currency transaction defined in
section 988(c)(1), whether or not the
loss flows through from an S corporation or partnership.)
Certain transactions of interest entered into after November 1, 2006, that
are the same or substantially similar to
one of the types of transactions that the
IRS has identified by published guidance as a transaction of interest.
See the Instructions for Form 8886
for more details.
Capital Construction Fund
Do not claim on Schedule C or C-EZ the
deduction for amounts contributed to a
capital construction fund set up under
chapter 535 of title 46 of the United
States Code. Instead, reduce the amount
you would otherwise enter on Form
1040, line 43, by the amount of the deduction. Next to line 43, enter “CCF”
and the amount of the deduction. For details, see Pub. 595.
Additional Information
See Pub. 334 for more information for
small businesses.
Specific Instructions
Filers of Form 1041. Do not complete
the block labeled “Social security number (SSN).” Instead, enter the employer
identification number (EIN) issued to
the estate or trust on line D.
Line A
Describe the business or professional activity that provided your principal
source of income reported on line 1. If
you owned more than one business, you
must complete a separate Schedule C for
each business. Give the general field or
activity and the type of product or serv-
ice. If your general field or activity is
wholesale or retail trade, or services
connected with production services
(mining, construction, or manufacturing), also give the type of customer or
client. For example, “wholesale sale of
hardware to retailers” or “appraisal of
real estate for lending institutions.”
Line B
Enter on line B the six-digit code from
the Principal Business or Professional
Activity Codes chart at the end of these
instructions.
Line D
Enter on line D the employer identification number (EIN) that was issued to
you on Form SS-4. Do not enter your
SSN on this line. Do not enter another
taxpayer's EIN (for example, from any
Forms 1099-MISC that you received). If
you do not have an EIN, leave line D
blank.
You need an EIN only if you have a
qualified retirement plan or are required
to file employment, excise, alcohol, tobacco, or firearms returns, or are a payer
of gambling winnings. If you need an
EIN, see the Instructions for Form SS-4.
Single-member LLCs. If you are the
sole owner of an LLC that is not treated
as a separate entity for federal income
tax purposes, you may have an EIN that
was issued to the LLC (and in the LLC's
legal name) if you are required to file
employment tax returns and certain excise tax returns. However, you should
enter on line D only the EIN issued to
you and in your name as a sole proprietor. If you do not have such an EIN,
leave line D blank. Do not enter on line
D the EIN issued to the LLC.
Line E
Enter your business address. Show a
street address instead of a box number.
Include the suite or room number, if
any. If you conducted the business from
your home located at the address shown
on Form 1040, page 1, you do not have
to complete this line.
Line F
Generally, you can use the cash method,
accrual method, or any other method
permitted by the Internal Revenue Code.
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In all cases, the method used must clearly reflect income. Unless you are a qualifying taxpayer or a qualifying small
business taxpayer (see the Part III instructions), you must use the accrual
method for sales and purchases of inventory items. Special rules apply to
long-term contracts (see section 460 for
details).
If you use the cash method, show all
items of taxable income actually or constructively received during the year (in
cash, property, or services). Income is
constructively received when it is credited to your account or set aside for you
to use. Also, show amounts actually paid
during the year for deductible expenses.
However, if the payment of an expenditure creates an asset having a useful life
that extends substantially beyond the
close of the year, it may not be deductible or may be deductible only in part for
the year of the payment. See chapter 1
of Pub. 535.
If you use the accrual method, report
income when you earn it and deduct expenses when you incur them even if you
do not pay them during the tax year. Accrual-basis taxpayers are put on a cash
basis for deducting business expenses
owed to a related cash-basis taxpayer.
Other rules determine the timing of deductions based on economic performance. See Pub. 538.
To change your accounting method,
you generally must file Form 3115. You
also may have to make an adjustment to
prevent amounts of income or expense
from being duplicated or omitted. This
is called a section 481(a) adjustment.
Example. You change to the cash
method of accounting and choose to account for inventoriable items in the same
manner as materials and supplies that
are not incidental. You accrued sales in
2012 for which you received payment in
2013. You must report those sales in
both years as a result of changing your
accounting method and must make a
section 481(a) adjustment to prevent duplication of income.
A net negative section 481(a) adjustment is taken into account entirely in the
year of the change. A net positive section 481(a) adjustment is generally taken
into account over a period of 4 years. Include any net positive section 481(a) adjustments on line 6. If the net section
481(a) adjustment is negative, report it
in Part V.
For details on figuring section 481(a)
adjustments, see the Instructions for
Form 3115, and Rev. Proc. 2006-12,
2006-3 I.R.B. 310, available at
www.irs.gov/irb/200603_IRB/
ar14.html. Also see Rev. Proc. 2006-37,
2006-38 I.R.B. 499, available at
www.irs.gov/irb/200638_IRB/
ar10.html.
Line G
If your business activity was not a rental
activity and you met any of the material
participation tests, explained next, or the
exception for oil and gas applies (explained later), check the “Yes” box. Otherwise, check the “No” box. If you
check the “No” box, this business is a
passive activity. If you have a loss from
this business, see Limit on losses, later.
If you have a profit from this business
activity but have current year losses
from other passive activities or you have
prior year unallowed passive activity
losses, see the Instructions for Form
8582.
Material participation. For purposes
of the seven material participation tests
listed later, participation generally includes any work you did in connection
with an activity if you owned an interest
in the activity at the time you did the
work. The capacity in which you did the
work does not matter. However, work is
not treated as participation if it is work
that an owner would not customarily do
in the same type of activity and one of
your main reasons for doing the work
was to avoid the disallowance of losses
or credits from the activity under the
passive activity rules.
Work you did as an investor in an activity is not treated as participation unless you were directly involved in the
day-to-day management or operations of
the activity. Work done as an investor
includes:
Studying and reviewing financial
statements or reports on the activity,
Preparing or compiling summaries
or analyses of the finances or operations
of the activity for your own use, and
Monitoring the finances or operations of the activity in a nonmanagerial
capacity.
Participation by your spouse during
the tax year in an activity you own can
be counted as your participation in the
activity. This rule applies even if your
spouse did not own an interest in the activity and whether or not you and your
spouse file a joint return. However, this
rule does not apply for purposes of determining whether you and your spouse
can elect to have your business treated
as a qualified joint venture instead of a
partnership (see Qualified Joint Venture,
earlier).
For purposes of the passive activity
rules, you materially participated in the
operation of this trade or business activity during 2013 if you met any of the following seven tests.
1. You participated in the activity
for more than 500 hours during the tax
year.
2. Your participation in the activity
for the tax year was substantially all of
the participation in the activity of all individuals (including individuals who did
not own any interest in the activity) for
the tax year.
3. You participated in the activity
for more than 100 hours during the tax
year, and you participated at least as
much as any other person for the tax
year. This includes individuals who did
not own any interest in the activity.
4. The activity is a significant participation activity for the tax year, and
you participated in all significant participation activities for more than 500 hours
during the year. An activity is a “significant participation activity” if it involves
the conduct of a trade or business, you
participated in the activity for more than
100 hours during the tax year, and you
did not materially participate under any
of the material participation tests (other
than this test 4).
5. You materially participated in the
activity for any 5 of the prior 10 tax
years.
6. The activity is a personal service
activity in which you materially participated for any 3 prior tax years. A personal service activity is an activity that
involves performing personal services in
the fields of health, law, engineering, architecture, accounting, actuarial science,
performing arts, consulting, or any other
trade or business in which capital is not
a material income-producing factor.
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7. Based on all the facts and circumstances, you participated in the activity
on a regular, continuous, and substantial
basis for more than 100 hours during the
tax year.Your participation in managing
the activity does not count in determining if you meet this test if any person
(except you) (a) received compensation
for performing management services in
connection with the activity, or (b) spent
more hours during the tax year than you
spent performing management services
in connection with the activity (regardless of whether the person was compensated for the services).
Rental of property. Generally, a rental
activity (such as long-term equipment
leasing or rental real estate) is a passive
activity even if you materially participated in the activity. However, if you materially participated in a rental real estate
activity as a real estate professional, it is
not a passive activity. Also, if you met
any of the five exceptions listed under
Rental Activities in the Instructions for
Form 8582, the rental of the property is
not treated as a rental activity and the
material participation rules earlier apply.
See Activities That Are Not Passive Ac
tivities in the Instructions for Form 8582
for the definition of a real estate professional.
Exception for oil and gas. If you are
filing Schedule C to report income and
deductions from an oil or gas well in
which you own a working interest directly or through an entity that does not
limit your liability, check the “Yes” box.
The activity of owning a working interest is not a passive activity, regardless of
your participation.
Limit on losses. Your loss may be limited if you checked the “No” box on line
G. In this case, you may have a loss
from a passive activity, and you may
have to use Form 8582 to figure your allowable loss, if any, to enter on Schedule C, line 31.
You can deduct losses from passive
activities in most cases only to the extent of income from passive activities.
For details, see Pub. 925.
Line H
If you started or acquired this business
in 2013, check the box on line H. Also
check the box if you are reopening or restarting this business after temporarily
closing it, and you did not file a 2012
Schedule C or C-EZ for this business.
Line I
If you made any payment in 2013 that
would require you to file any Forms
1099, check the “Yes” box. Otherwise,
check the “No” box.
You may have to file information returns for wages paid to employees, certain payments of fees and other nonemployee compensation, interest, rents,
royalties, real estate transactions, annuities, and pensions. You may also have to
file an information return if you sold
$5,000 or more of consumer products to
a person on a buy-sell, deposit-commission, or other similar basis for resale.
The Guide to Information Returns in the 2013 General In
structions for Certain Informa
tion Returns identifies which Forms
1099 must be filed, the amounts to re
port, and the due dates for the required
Forms 1099.
TIP
Part I. Income
Except as otherwise provided in the Internal Revenue Code, gross income includes income from whatever source derived. In certain circumstances, however, gross income does not include extraterritorial income that is qualifying foreign trade income. Use Form 8873 to
figure the extraterritorial income exclusion. Report it on Schedule C as explained in the Instructions for Form
8873.
If you were a debtor in a chapter 11
bankruptcy case during 2013, see Chap
ter 11 Bankruptcy Cases in the Instructions for Form 1040 (under Income) and
the Instructions for Schedule SE (Form
1040).
Line 1
Enter gross receipts from your trade or
business. Include amounts you received
in your trade or business that were properly shown on Forms 1099-MISC. If the
total amounts that were reported in
box 7 of Forms 1099-MISC are more
than the total you are reporting on line 1,
attach a statement explaining the difference.
Statutory employees. If you received a
Form W-2 and the "Statutory employee"
box in box 13 of that form was checked,
report your income and expenses related
to that income on Schedule C or C-EZ.
Enter your statutory employee income
from box 1 of Form W-2 on line 1 of
Schedule C or C-EZ and check the box
on that line. Social security and Medicare tax should have been withheld from
your earnings; as a result, you do not
owe self-employment tax on these earnings. Statutory employees include
full-time life insurance agents, certain
agent or commission drivers and traveling salespersons, and certain homeworkers.
If you had both self-employment income and statutory employee income,
you must file two Schedules C. You
cannot use Schedule C-EZ or combine
these amounts on a single Schedule C.
Qualified joint ventures should
report rental real estate in
CAUTION
come not subject to selfem
ployment tax on Schedule E. See Qualified Joint Venture, earlier, and the In
structions for Schedule E.
!
Installment sales. Generally, the installment method cannot be used to report income from the sale of (a) personal
property regularly sold under the installment method, or (b) real property held
for resale to customers. But the installment method can be used to report income from sales of certain residential
lots and timeshares if you elect to pay
interest on the tax due on that income after the year of sale. See section 453(l)(2)
(B) for details. If you make this election,
include the interest in the total on Form
1040, line 60. Check box c and enter the
amount of interest and “453(l)(3)” on
the line next to that box.
If you use the installment method, attach a statement to your return. Show
separately for 2013 and the 3 preceding
years: gross sales, cost of goods sold,
gross profit, percentage of gross profit to
gross sales, amounts collected, and gross
profit on amounts collected.
Line 6
Report on line 6 amounts from finance
reserve income, scrap sales, bad debts
you recovered, interest (such as on notes
and accounts receivable), state gasoline
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or fuel tax refunds you received in 2013,
the amount of credit for biofuel claimed
on line 2 of Form 6478, the amount of
credit for biodiesel and renewable diesel
fuels claimed on line 8 of Form 8864,
credit for federal tax paid on fuels
claimed on your 2012 Form 1040, prizes
and awards related to your trade or business, and other kinds of miscellaneous
business income. Include amounts you
received in your trade or business as
shown on Form 1099-PATR.
If the business use percentage of any
listed property (defined in Line 13, later)
dropped to 50% or less in 2013, report
on this line any recapture of excess depreciation, including any section 179 expense deduction. Use Part IV of Form
4797 to figure the recapture. Also, if the
business use percentage drops to 50% or
less on leased listed property (other than
a vehicle), include on this line any inclusion amount. See chapter 5 of Pub. 946
to figure the amount.
Part II. Expenses
Capitalizing costs of property. If you
produced real or tangible personal property or acquired property for resale, certain expenses attributable to the property
generally must be included in inventory
costs or capitalized. In addition to direct
costs, producers of inventory property
generally must also include part of certain indirect costs in their inventory.
Purchasers of personal property acquired
for resale must include part of certain indirect costs in inventory only if the average annual gross receipts for the 3 prior
tax years exceed $10 million. Also, you
must capitalize part of the indirect costs
that benefit real or tangible personal
property constructed for use in a trade or
business, or noninventory property produced for sale to customers. Reduce the
amounts on lines 8 through 26 and Part
V by amounts capitalized. See Pub. 538
for a discussion of uniform capitalization rules.
Exception for certain producers.
Producers who account for inventoriable
items in the same manner as materials
and supplies that are not incidental can
currently deduct expenditures for direct
labor and all indirect costs that would
otherwise be included in inventory costs.
See Part III. Cost of Goods Sold for
more details.
Exception for creative property. If
you are a freelance artist, author, or photographer, you may be exempt from the
capitalization rules. However, your personal efforts must have created (or reasonably be expected to create) the property. This exception does not apply to
any expense related to printing, photographic plates, motion picture films, video tapes, or similar items. These expenses are subject to the capitalization rules.
For details, see Uniform Capitalization
Rules in Pub. 538.
Line 9
You can deduct the actual expenses of
operating your car or truck or take the
standard mileage rate. This is true even
if you used your vehicle for hire (such as
a taxicab). You must use actual expenses if you used five or more vehicles simultaneously in your business (such as
in fleet operations). You cannot use actual expenses for a leased vehicle if you
previously used the standard mileage
rate for that vehicle.
You can take the standard mileage
rate for 2013 only if you:
Owned the vehicle and used the
standard mileage rate for the first year
you placed the vehicle in service, or
Leased the vehicle and are using
the standard mileage rate for the entire
lease period.
If you take the standard mileage rate:
Multiply the number of business
miles driven by 56.5 cents and
Add to this amount your parking
fees and tolls, and enter the total on
line 9.
Do not deduct depreciation, rent or
lease payments, or your actual operating
expenses.
If you deduct actual expenses:
Include on line 9 the business portion of expenses for gasoline, oil, repairs, insurance, license plates, etc., and
Show depreciation on line 13 and
rent or lease payments on line 20a.
For details, see chapter 4 of Pub. 463.
Information on your vehicle. If you
claim any car and truck expenses, you
must provide certain information on the
use of your vehicle by completing one
of the following.
Schedule C, Part IV, or Schedule C-EZ, Part III, if: (a) you are claiming the standard mileage rate, you lease
your vehicle, or your vehicle is fully depreciated, and (b) you are not required to
file Form 4562 for any other reason. If
you used more than one vehicle during
the year, attach a statement with the information requested in Schedule C, Part
IV, or Schedule C-EZ, Part III, for each
additional vehicle.
Form 4562, Part V, if you are
claiming depreciation on your vehicle or
you are required to file Form 4562 for
any other reason (see Line 13, later).
Line 11
Enter the total cost of contract labor for
the tax year. Contract labor includes
payments to persons you do not treat as
employees (for example, independent
contractors) for services performed for
your trade or business. Do not include
contract labor deducted elsewhere on
your return, such as contract labor includible on line 17, 21, 26, or 37. Also,
do not include salaries and wages paid
to your employees; instead, see Line 26,
later.
You must file Form 1099-MISC,
Miscellaneous Income, to report contract labor payments of $600 or more
during the year. See the Instructions for
Form 1099-MISC for details.
Line 12
Enter your deduction for depletion on
this line. If you have timber depletion,
attach Form T (Timber). See chapter 9
of Pub. 535 for details.
Line 13
Depreciation and section 179 expense
deduction. Depreciation is the annual
deduction allowed to recover the cost or
other basis of business or investment
property having a useful life substantially beyond the tax year. You can also depreciate improvements made to leased
business property. However, stock in
trade, inventories, and land are not depreciable. Depreciation starts when you
first use the property in your business or
for the production of income. It ends
when you take the property out of service, deduct all your depreciable cost or
other basis, or no longer use the property
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in your business or for the production of
income. You can also elect under section 179 to expense part or all of the cost
of certain property you bought in 2013
for use in your business. See the Instructions for Form 4562 and Pub. 946 to figure the amount to enter on line 13.
When to attach Form 4562. You must
complete and attach Form 4562 only if
you are claiming:
Depreciation on property placed in
service during 2013;
Depreciation on listed property
(defined later), regardless of the date it
was placed in service; or
A section 179 expense deduction.
If you acquired depreciable property
for the first time in 2013, see Pub. 946.
Listed property generally includes
but is not limited to:
Passenger automobiles weighing
6,000 pounds or less;
Any other property used for transportation if the nature of the property
lends itself to personal use, such as motorcycles, pickup trucks, etc.;
Any property used for entertainment or recreational purposes (such as
photographic, phonographic, communication, and video recording equipment);
and
Computers or peripheral equipment.
Exceptions. Listed property does not
include photographic, phonographic,
communication, or video equipment
used exclusively in your trade or business or at your regular business establishment. It also does not include any
computer or peripheral equipment used
exclusively at a regular business establishment and owned or leased by the
person operating the establishment. For
purposes of these exceptions, a portion
of your home is treated as a regular business establishment only if that portion
meets the requirements under section
280A(c)(1) for deducting expenses for
the business use of your home.
See Line 6, earlier, if the business use
percentage of any listed property dropped to 50% or less in 2013.
Line 14
Deduct contributions to employee benefit programs that are not an incidental
part of a pension or profit-sharing plan
included on line 19. Examples are acci-
dent and health plans, group-term life
insurance, and dependent care assistance
programs. If you made contributions on
your behalf as a self-employed person to
a dependent care assistance program,
complete Form 2441, Parts I and III, to
figure your deductible contributions to
that program.
You cannot deduct contributions you
made on your behalf as a self-employed
person for group-term life insurance.
Do not include on line 14 any contributions you made on your behalf as a
self-employed person to an accident and
health plan. However, you may be able
to deduct on Form 1040, line 29, or
Form 1040NR, line 29, the amount you
paid for health insurance on behalf of
yourself, your spouse, and dependents,
even if you do not itemize your deductions. See the instructions for Form
1040, line 29, or Form 1040NR, line 29,
for details.
You must reduce your line 14 deduction by the amount of any credit for
small employer health insurance premiums determined on Form 8941. See
Form 8941 and its instructions to determine which expenses are eligible for the
credit.
Line 15
Deduct premiums paid for business insurance on line 15. Deduct on line 14
amounts paid for employee accident and
health insurance. Do not deduct amounts
credited to a reserve for self-insurance
or premiums paid for a policy that pays
for your lost earnings due to sickness or
disability. For details, see chapter 6 of
Pub. 535.
Lines 16a and 16b
Interest allocation rules. The tax treatment of interest expense differs depending on its type. For example, home
mortgage interest and investment interest are treated differently. “Interest allocation” rules require you to allocate
(classify) your interest expense so it is
deducted (or capitalized) on the correct
line of your return and receives the right
tax treatment. These rules could affect
how much interest you are allowed to
deduct on Schedule C or C-EZ.
Generally, you allocate interest expense by tracing how the proceeds of the
loan were used. See chapter 4 of Pub.
535 for details.
If you paid interest on a debt secured
by your main home and any of the proceeds from that debt were used in connection with your trade or business, see
chapter 4 of Pub. 535 to figure the
amount that is deductible on Schedule C
or C-EZ.
How to report. If you have a mortgage
on real property used in your business
(other than your main home), enter on
line 16a the interest you paid for 2013 to
banks or other financial institutions for
which you received a Form 1098 (or
similar statement). If you did not receive
a Form 1098, enter the interest on
line 16b.
If you paid more mortgage interest
than is shown on Form 1098, see chapter 4 of Pub. 535 to find out if you can
deduct the additional interest. If you can,
include the amount on line 16a. Attach a
statement to your return explaining the
difference and enter “See attached” in
the margin next to line 16a.
If you and at least one other person
(other than your spouse if you file a joint
return) were liable for and paid interest
on the mortgage and the other person received the Form 1098, include your
share of the interest on line 16b. Attach
a statement to your return showing the
name and address of the person who received the Form 1098. In the margin
next to line 16b, enter “See attached.”
If you paid interest in 2013 that also
applies to future years, deduct only the
part that applies to 2013.
Line 17
Include on this line fees charged by accountants and attorneys that are ordinary
and necessary expenses directly related
to operating your business.
Include fees for tax advice related to
your business and for preparation of the
tax forms related to your business. Also
include expenses incurred in resolving
asserted tax deficiencies relating to your
business.
For more information, see Pub. 334
or 535.
Line 18
Include on this line your expenses for
office supplies and postage.
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Line 19
Enter your deduction for contributions
to a pension, profit-sharing, or annuity
plan, or plan for the benefit of your employees. If the plan included you as a
self-employed person, enter contributions made as an employer on your behalf on Form 1040, line 28, or Form
1040NR, line 28, not on Schedule C.
In most cases, you must file the applicable form listed below if you maintain a pension, profit-sharing, or other
funded-deferred compensation plan. The
filing requirement is not affected by
whether or not the plan qualified under
the Internal Revenue Code, or whether
or not you claim a deduction for the current tax year. There is a penalty for failure to timely file these forms.
Form 5500-EZ. File this form if you
have a one-participant retirement plan
that meets certain requirements. A
one-participant plan is a plan that covers
only you (or you and your spouse).
Form 5500-SF. File this form electronically with the Department of Labor (at
www.efast.dol.gov) if you have a small
plan (fewer than 100 participants in
most cases) that meets certain requirements.
Form 5500. File this form electronically with the Department of Labor (at
www.efast.dol.gov) for a plan that does
not meet the requirements for filing
Form 5500-EZ or Form 5500-SF.
For details, see Pub. 560.
Lines 20a and 20b
If you rented or leased vehicles, machinery, or equipment, enter on line 20a the
business portion of your rental cost. But
if you leased a vehicle for a term of 30
days or more, you may have to reduce
your deduction by an amount called the
inclusion amount. See Leasing a Car in
chapter 4 of Pub. 463 to figure this
amount.
Enter on line 20b amounts paid to
rent or lease other property, such as office space in a building.
Line 21
Deduct the cost of incidental repairs and
maintenance that do not add to the property's value or appreciably prolong its
life. Do not deduct the value of your
own labor. Do not deduct amounts spent
to restore or replace property; they must
be capitalized.
You can also deduct the cost of
books, professional instruments, equipment, etc., if you normally use them
within a year. However, if their usefulness extends substantially beyond a
year, you must generally recover their
costs through depreciation.
under the U.S. social security system
due to an international social security
agreement).
Estate and gift taxes.
Taxes assessed to pay for improvements, such as paving and sewers.
Taxes on your home or personal
use property.
State and local sales taxes on property purchased for use in your business.
Instead, treat these taxes as part of the
cost of the property.
State and local sales taxes imposed
on the buyer that you were required to
collect and pay over to state or local
governments. These taxes are not included in gross receipts or sales nor are
they a deductible expense. However, if
the state or local government allowed
you to retain any part of the sales tax
you collected, you must include that
amount as income on line 6.
Other taxes and license fees not related to your business.
Line 23
Line 24a
You can deduct the following taxes and
licenses on this line.
State and local sales taxes imposed
on you as the seller of goods or services.
If you collected this tax from the buyer,
you must also include the amount collected in gross receipts or sales on
line 1.
Real estate and personal property
taxes on business assets.
Licenses and regulatory fees for
your trade or business paid each year to
state or local governments. But some licenses, such as liquor licenses, may
have to be amortized. See chapter 8 of
Pub. 535 for details.
Social security and Medicare taxes
paid to match required withholding from
your employees' wages. Reduce your deduction by the amount shown on Form
8846, line 4.
Federal unemployment tax paid.
Federal highway use tax.
Contributions to state unemployment insurance fund or disability benefit
fund if they are considered taxes under
state law.
Enter your expenses for lodging and
transportation connected with overnight
travel for business while away from
your tax home. In most cases, your tax
home is your main place of business, regardless of where you maintain your
family home. You cannot deduct expenses paid or incurred in connection with
employment away from home if that period of employment exceeds 1 year. Also, you cannot deduct travel expenses
for your spouse, your dependent, or any
other individual unless that person is
your employee, the travel is for a bona
fide business purpose, and the expenses
would otherwise be deductible by that
person.
Line 22
In most cases, you can deduct the cost of
materials and supplies only to the extent
you actually consumed and used them in
your business during the tax year (unless
you deducted them in a prior tax year).
However, if you had incidental materials
and supplies on hand for which you kept
no inventories or records of use, you can
deduct the cost of those you actually
purchased during the tax year, provided
that method clearly reflects income.
Do not deduct the following.
Federal income taxes, including
your self-employment tax. However,
you can deduct one-half of your self-employment tax on Form 1040, line 27, (or
Form 1040NR, line 27, when covered
Do not include expenses for meals
and entertainment on this line. Instead,
see Line 24b, later.
Instead of keeping records of your
actual incidental expenses, you can use
an optional method for deducting incidental expenses only if you did not pay
or incur meal expenses on a day you
were traveling away from your tax
home. The amount of the deduction is
$5 a day. Incidental expenses include
fees and tips given to porters, baggage
carriers, bellhops, hotel maids, stewards
or stewardesses and others on ships, and
hotel servants in foreign countries. They
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do not include expenses for laundry,
cleaning and pressing of clothing, lodging taxes, or the costs of telegrams or
telephone calls. You cannot use this
method on any day that you use the
standard meal allowance (as explained
in Line 24b, later).
You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North
American area unless the meeting is directly related to your trade or business
and it is as reasonable for the meeting to
be held outside the North American area
as within it. These rules apply to both
employers and employees. Other rules
apply to luxury water travel.
For details on travel expenses, see
chapter 1 of Pub. 463.
Line 24b
Enter your total deductible business
meal and entertainment expenses. This
includes expenses for meals while traveling away from home for business and
for meals that are business-related entertainment.
Deductible expenses. Business meal
expenses are deductible only if they are
(a) directly related to or associated with
the active conduct of your trade or business, (b) not lavish or extravagant, and
(c) incurred while you or your employee
is present at the meal.
You cannot deduct any expense paid
or incurred for a facility (such as a yacht
or hunting lodge) used for any activity
usually
considered
entertainment,
amusement, or recreation.
Also, you cannot deduct membership
dues for any club organized for business, pleasure, recreation, or other social
purpose. This includes country clubs,
golf and athletic clubs, airline and hotel
clubs, and clubs operated to provide
meals under conditions favorable to
business discussion. But it does not include civic or public service organizations, professional organizations (such
as bar and medical associations), business leagues, trade associations, chambers of commerce, boards of trade, and
real estate boards, unless a principal purpose of the organization is to entertain,
or provide entertainment facilities for,
members or their guests.
There are exceptions to these rules as
well as other rules that apply to skybox
rentals and tickets to entertainment
events. See chapters 1 and 2 of Pub.
463.
Standard meal allowance. Instead of
deducting the actual cost of your meals
while traveling away from home, you
can use the standard meal allowance for
your daily meals and incidental expenses. Under this method, you deduct a
specified amount, depending on where
you travel, instead of keeping records of
your actual meal expenses. However,
you must still keep records to prove the
time, place, and business purpose of
your travel.
The standard meal allowance is the
federal M&IE rate. You can find these
rates on the Internet at www.gsa.gov.
Click on “Per Diem Rates” for links to
locations inside and outside the continental United States.
See chapter 1 of Pub. 463 for details
on how to figure your deduction using
the standard meal allowance, including
special rules for partial days of travel.
Amount of deduction. In most cases,
you can deduct only 50% of your business meal and entertainment expenses,
including meals incurred while away
from home on business. However, for
individuals subject to the Department of
Transportation (DOT) hours of service
limits, that percentage is increased to
80% for business meals consumed during, or incident to, any period of duty for
which those limits are in effect. Individuals subject to the DOT hours of service
limits include the following.
Certain air transportation workers
(such as pilots, crew, dispatchers, mechanics, and control tower operators)
who are under Federal Aviation Administration regulations.
Interstate truck operators who are
under DOT regulations.
Certain merchant mariners who are
under Coast Guard regulations.
However, you can fully deduct meals,
incidentals, and entertainment furnished
or reimbursed to an employee if you
properly treat the expense as wages subject to withholding. You can also fully
deduct meals, incidentals, and entertainment provided to a nonemployee to the
extent the expenses are includible in the
gross income of that person and reported
on Form 1099-MISC. See Pub. 535 for
details and other exceptions.
Daycare providers. If you qualify as a
family daycare provider, you can use the
standard meal and snack rates, instead of
actual costs, to compute the deductible
cost of meals and snacks provided to eligible children. See Pub. 587 for details,
including recordkeeping requirements.
Line 25
Deduct utility expenses only for your
trade or business.
Local telephone service. If you used
your home phone for business, do not
deduct the base rate (including taxes) of
the first phone line into your residence.
But you can deduct any additional costs
you incurred for business that are more
than the base rate of the first phone line.
For example, if you had a second line,
you can deduct the business percentage
of the charges for that line, including the
base rate charges.
Line 26
Enter the total salaries and wages for the
tax year. Do not include salaries and wages deducted elsewhere on your return
or amounts paid to yourself. Reduce
your deduction by the amounts claimed
on:
Form 5884, Work Opportunity
Credit, line 2;
Form 8844, Empowerment Zone
Employment Credit, line 2;
Form 8845, Indian Employment
Credit, line 4; and
Form 8932, Credit for Employer
Differential Wage Payments, line 2.
If you provided taxable fringe
benefits to your employees,
CAUTION
such as personal use of a car,
do not deduct as wages the amount ap
plicable to depreciation and other ex
penses claimed elsewhere.
!
In most cases, you are required to file
Form W-2, Wage and Tax Statement,
for each employee. See the General Instructions for Forms W-2 and W-3.
Line 30
Business use of your home. You may
be able to deduct certain expenses for
business use of your home, subject to
limitations. To claim a deduction for
business use of your home, you can use
Form 8829 or you can elect to determine
C-9
the amount of the deduction using a simplified method.
For additional information about
claiming this deduction, see Pub. 587.
If you are not using the simpli
fied method to determine the
amount of expenses you may
deduct for business use of a home, do
not complete the additional entry spaces
on line 30 for total square footage of
your home and of the part of the home
used for business. Just include the
amount from line 35 of your Form 8829
on line 30.
TIP
Simplified method. The simplified
method is an alternative to the calculation, allocation, and substantiation of actual expenses. In most cases, you will
figure your deduction by multiplying the
area (measured in square feet) used regularly and exclusively for business, regularly for daycare, or regularly for storage of inventory or product samples, by
$5. The area you use to figure your deduction cannot exceed 300 square feet.
You cannot use the simplified method to
figure a deduction for rental use of your
home.
Electing to use the simplified meth
od. You choose whether or not to use
the simplified method each taxable year.
Make the election by using the simplified method to figure the deduction for
the qualified business use of a home on
a timely-filed, original federal income
tax return for that year. An election for a
taxable year, once made, is irrevocable.
A change from using the simplified
method in one year to actual expenses in
a succeeding taxable year, or viceversa,
is not a change in method of accounting
and does not require the consent of the
Commissioner.
If you share your home with someone
else who uses the home for a separate
business that qualifies for this deduction,
each of you may make your own election, but not for the same portion of the
home.
If you conduct more than one business that qualifies for this deduction in
your home, your election to use the simplified method applies to all your qualified business uses of your home. You
are limited to a maximum of 300 square
feet for all of the businesses you conduct
in your home that qualify for this deduc-
tion. Allocate the actual square footage
used (up to the maximum 300 square
feet) among your qualified business uses
in any reasonable manner you choose,
but you may not allocate more square
feet to a qualified business use than you
actually use in that business.
If you used your home for
more than one business, you
CAUTION
will need to file a separate
Schedule C for each business. Do not
combine your deductions for each busi
ness use on a single Schedule C.
!
Business use of more than one
home. You may have used more than
one home in your business (for example,
you may have moved during the year). If
you used more than one home for the
same business during 2013, you may
elect to use the simplified method for
Keep for Your Records
Simplified Method Worksheet
1.
Enter the amount of the gross income limitation. See Instructions for the Simplified Method Worksheet . . . . . . . . . . . . . . .
1.
2.
Allowable square footage for the qualified business use. Do not enter more than 300 square feet. See Instructions for the
Simplified Method Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Simplified method amount
a.
Maximum allowable amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
b.
For daycare facilities not used exclusively for business, enter the decimal amount from the Daycare Facility Worksheet;
otherwise, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b.
c.
Multiply line 3a by line 3b and enter result to 2 decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c.
4.
Multiply line 2 by line 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Allowable expenses using the simplified method. Enter the smaller of line 1 or line 4 here and include that amount on
Schedule C, line 30. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
$5
Carryover of unallowed expenses from 2012 that are not allowed in 2013.
a.
Operating expenses. Enter the amount from your 2012 Form 8829, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a.
b.
Excess casualty losses and depreciation. Enter the amount from your 2012 Form 8829, line 43 . . . . . . . . . . . . . . . . . . . 6b.
Instructions for the Simplified Method Worksheet
Use this worksheet to figure the amount of expenses you may deduct for a qualified business use of a home if you are electing to use the simplified method for
that home. If you are not electing to use the simplified method, use Form 8829.
Line 1. If all gross income from your trade or business is from this qualified business use of your home, figure your gross income limitation as follows.
A. Enter the amount from Schedule C, line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B. Enter any gain derived from the business use of your home and shown on Form 8949 (and included on Schedule D) or Form 4797 . . . .
C. Add lines A and B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D. Enter the loss (as a positive number) shown on Form 8949 (and included on Schedule D) or Form 4797 that are allocable to the business,
but not allocable to the use of the home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E. Gross income limitation. Subtract line D from line C. Enter the result here and on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
.
.
.
If some of the income is from a place of business other than your home, you must first determine the part of your gross income (Schedule C, line 7, and gains
from Form 8949, Schedule D, and Form 4797) from the business use of your home. In making this determination, consider the amount of time you spend at each
location as well as other facts. After determining the part of your gross income from the business use of your home, subtract from that amount the total expenses
shown on Schedule C, line 28, plus any losses shown on Form 8949 (and included in Schedule D) or Form 4797 that are allocable to the business in which you
use your home but that are not allocable to the use of the home. Enter the result on Line 1.
Note. If you had more than one home in which you conducted this business during the year, include only the income earned and the deductions attributable to
that income during the period you owned the home for which you elected to use the simplified method.
Line 2. If you used the same area for the entire year, enter the smaller of the square feet you actually used and 300. If you and your spouse conducted the
business as a qualified joint venture, split the square feet between you and your spouse in the same manner you split your other tax attributes. If you shared space
with someone else, used the home for business for only part of the year, or the area you used changed during the year, see Figuring your allowable expenses for
business use of the home before entering an amount on this line. Do not enter more than 300 square feet on this line.
Line 3b. If your qualified business use is providing daycare, you may need to account for the time that you used the same part of your home for other purposes.
If you used the part of your home exclusively and regularly for providing daycare, enter 1.0 on line 3b. If you did not use the part of your home exclusively for
providing daycare, complete the Daycare Facility Worksheet to figure what number to enter on line 3b.
Line 6. Since you are using the simplified method this year, you cannot deduct the amounts you entered on lines 6a and 6b this year. If you file Form 8829 next
year for your qualified business use of this home, you will be able to include these expenses when you figure your deduction.
C-10
Keep for Your Records
Daycare Facility Worksheet (for simplified method)
1. Multiply days used for daycare during the year by hours used per day
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Total hours available for use during the year. See Instructions for the Daycare Facility Worksheet . . . . . . . . . . . . . 2.
3. Divide line 1 by line 2. Enter the result as a decimal amount here and on line 3b of the Simplified Method
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Instructions for the Daycare Facility Worksheet
Use this worksheet to figure the percentage to use on line 3b of the Simplified Method Worksheet. If you do not use the area of your home exclusively for
daycare, you must reduce the prescribed rate before figuring your deduction using the simplified method.
TIP
If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to complete this worksheet. This
worksheet is only needed if you did not use the allowable area exclusively for daycare.
Line 1. Enter the total number of hours the facility was used for daycare during the year.
Example. Your home is used Monday through Friday for 12 hours per day for 250 days during the year. It is also used on 50 Saturdays for 8 hours a day. Enter
3,400 hours on line 4 (3,000 hours for weekdays plus 400 hours for Saturdays).
Line 2. If you used your home for daycare during the entire year, multiply 365 days (366 for a leap year) by 24 hours, and enter the result.
If you started or stopped using your home for daycare during the year, you must prorate the number of hours based on the number of days the home was
available for daycare. Multiply 24 hours by the number of days available and enter that result.
only one home; you must file a Form
8829 to claim a business use of the
home deduction for any additional
home.
Other requirements must still be
met. You must still meet all the use requirements to claim a deduction for
business use of the home. The simplified
method is only an alternative to the calculation, allocation, and substantiation
of actual expenses. The simplified method is not an alternative to the exclusivity
and other tests that must be met in order
to qualify for this deduction. For more
information about qualifying business
uses, see Qualifying for a Deduction in
Pub. 587.
Gross
income
limitation. The
amount of your deduction is still limited
to the gross income derived from qualified business use of the home reduced
by the business deductions that are not
related to your use of the home. If this
limitation reduces the amount of your
deduction, you cannot carryover the difference to another tax year.
Carryover of actual expenses from
Form 8829. If you used Form 8829 in a
prior year, and you had actual expenses
that you could carryover to the next
year, you cannot claim those expenses if
you are using the simplified method. Instead, the actual expenses from Form
8829 that were not allowed will be carried over to the next year that you file
Form 8829 for that business use of that
home.
Depreciation of home. You cannot
deduct any depreciation (including any
additional first-year depreciation) or section 179 expense for the portion of your
home that is used in a qualified business
use if you figure the deduction for the
business use of your home using the
simplified method. The depreciation deduction allowable for that portion of the
home for that taxable year is deemed to
be zero.
Although you cannot deduct
any depreciation or section
179 expense for the portion of
your home that is a qualified business
use because you elect to use the simpli
fied method, you may still claim depreci
ation or the section 179 expense deduc
tion on other assets (for example, furni
ture and equipment) used in the quali
fied business use of your home.
TIP
Figuring your allowable expenses for
business use of the home. You will
figure the deduction using Form 8829 or
C-11
the simplified method worksheet, or
both.
You may not use the simplified
method and also file Form
CAUTION
8829 for the same qualified
business use of the same home.
!
Using Form 8829. Use Form 8829
to figure and claim this deduction for a
home if you are not or cannot use the
simplified method for that home. For information about claiming this deduction
using Form 8829, see the Instructions
for Form 8829 and Pub. 587.
Using the simplified method. Use
the Simplified Method Worksheet in
these instructions to figure your deduction for a qualified business use of your
home if you are electing to use the simplified method for that home.
Shared use (for simplified method
only). If you share your home with
someone else who uses the home for a
separate business that also qualifies for
this deduction, you may not include the
same square feet to figure your deduction as the other person. You must allocate the shared space between you and
the other person in a reasonable manner.
Example. Kristin and Lindsey are
roommates. Kristin uses 300 square feet
of their home for a qualified business
use. Lindsey uses 200 square feet of
their home for a separate qualified business use. The qualified business uses
share 100 square feet. In addition to the
portion that they do not share, Kristin
and Lindsey can both claim 50 of the
100 square feet or divide the 100 square
feet between them in any reasonable
manner. If divided evenly, Kristin could
claim 250 square feet using the simplified method and Lindsey could claim
150 square feet.
Partyear use or area changes (for
simplified method only). If your qualified business use was for a portion of the
taxable year (for example, a seasonal
business or a business that begins during
the taxable year) or you changed the
square footage of your qualified business use, your deduction is limited to the
average monthly allowable square footage. You calculate the average monthly
allowable square footage by adding the
amount of allowable square feet you
used in each month and dividing the
sum by 12.
When determining the average
monthly allowable square footage, you
cannot take more than 300 square feet
into account for any one month. Additionally, if your qualified business use
was less than 15 days in a month, you
must use -0- for that month.
Example 1. Andy files his federal income tax return on a calendar year basis.
On July 20, he began using 400 square
feet of his home for a qualified business
use. He continued to use the 400 square
feet until the end of the year. Andy's
average monthly allowable square footage is 125 square feet (300 square feet
for August through December divided
by the number of months in the taxable
year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 +
300 + 300 + 300 + 300)/12)).
Example 2. Roland files his federal
income tax return on a calendar year basis. On April 20, he began using 100
square feet of his home for a qualified
business use. On August 5, he expanded
the area of his qualified use to 350
square feet. Roland continued to use the
350 square feet until the end of the year.
Roland's average monthly allowable
square footage is 150 square feet (100
square feet for May through July and
300 square feet for August through De-
cember divided by the number of
months in the taxable year ((0 + 0 + 0 +
0 + 100 + 100 +100 + 300 + 300 + 300
+ 300 + 300)/12)).
Once you have determined your adjusted area, enter the result on line 2 of
the Simplified Method Worksheet.
You can use the Area Adjust
ment Worksheet in Pub. 587 to
help you determine the adjus
ted area to enter on line 2 of the Simpli
fied Method Worksheet.
TIP
Reporting your expenses for business
use of the home. If you did not use the
simplified method, include the amount
from line 35 of Form 8829 on line 30 of
the Schedule C you are filing for that
business.
If you used the simplified method. If
you elect to use the simplified method
for the business use of a home, complete
the additional entry spaces on line 30 for
that home only. Include the amount
from line 5 of the Simplified Method
Worksheet on line 30.
If you itemize your deductions on
Schedule A, you may deduct your mortgage interest, real estate taxes, and casualty losses on Schedule A as if you did
not use your home for business. You
cannot deduct any excess mortgage interest or excess casualty losses on
Schedule C for this home.
Use Part II of Schedule C to deduct
business expenses that are unrelated to
the qualified business use of the home
(for example, expenses for advertising,
wages, or supplies, or depreciation of
equipment or furniture).
Deduction figured on multiple
forms. If you used more than one home
for a business during the year, you may
use a Form 8829 for each home or you
may use the simplified method for one
home and Form 8829 for any other
home. Combine the amount you figured
using the simplified method and the
amounts you figured on your Forms
8829, and then enter the total on line 30
of the Schedule C you are filing for that
business.
Line 31
Figuring your net profit or allowable
loss. If your expenses (including the expenses you report on line 30) are more
C-12
than your gross income, do not enter
your loss on line 31 until you have applied the excess farm loss rules, the
at-risk rules, and the passive activity
loss rules. To apply these rules, follow
the instructions in Excess farm loss
rules, Line 32 in these instructions, and
the Instructions for Form 8582. After
applying those rules, the amount on
line 31 will be your allowable loss, and
it may be smaller than the amount you
figured by subtracting line 30 from
line 29.
If your gross income is more than
your expenses (including the expenses
you report on line 30), and you do not
have prior year unallowed passive activity losses, subtract line 30 from line 29.
The result is your net profit.
If your gross income is more than
your expenses (including the expenses
you report on line 30), and you have prior year unallowed passive activity losses, do not enter your net profit on
line 31 until you have figured the
amount of prior year unallowed passive
activity losses you may claim this year
for this activity. Use Form 8582 to figure the amount of prior year unallowed
passive activity losses you may include
on line 31. Make sure to indicate that
you are including prior year passive activity losses by entering "PAL" to the
left of the entry space.
If you checked the "No" box on line
G, see the Instructions for Form 8582;
you may need to include information
from this schedule on that form, even if
you have a net profit.
Rental real estate activity. Unless
you are a qualifying real estate professional, a rental real estate activity is a
passive activity, even if you materially
participated in the activity. If you have a
loss, you may need to file Form 8582 to
figure your allowable loss. See the Instructions for Form 8582.
Excess farm loss rules. If your
Schedule C activity includes processing
a farm commodity as part of your farming business, your deductible loss from
that activity may be limited if you received certain subsidies. See the Instructions for Schedule F for a list of those
subsidies. Use one of the worksheets in
the Schedule F instructions to determine
if you have an excess farm loss. See the
Instructions for Schedule F for more details on how to complete the worksheets.
You must figure and apply your excess farm loss before figuring any limitations to your loss due to the at-risk
rules or the passive activity loss rules.
Reduce your loss by your excess farm
loss before applying the at-risk rules and
passive activity loss rules.
Reporting your net profit or allowable
loss. Once you have figured your net
profit or allowable loss, report it as follows.
Individuals. Enter your net profit or
allowable loss on line 31 and include it
on Form 1040, line 12. Also, include
your net profit or allowable loss on
Schedule SE, line 2. However, if you are
a statutory employee or notary public,
see Statutory employees or Notary pub
lic, later.
Nonresident aliens. Enter your net
profit or allowable loss on line 31 and
include it on Form 1040NR, line 13.
You should also include this amount on
Schedule SE, line 2 if you are covered
under the U.S. social security system
due to an international social security
agreement currently in effect. See the
Instructions for Schedule SE (Form
1040) for information on international
social security agreements. However, if
you are a statutory employee or notary
public, see Statutory employees or Nota
ry public, later.
Trusts and estates. Enter the net
profit or allowable loss on line 31 and
include it on Form 1041, line 3.
Statutory employees. Enter your net
profit or allowable loss on line 31 and
include it on Form 1040, line 12, or on
Form 1040NR, line 13. However, do not
report this amount on Schedule SE,
line 2. If you were a statutory employee
and you are required to file Schedule SE
because of other self-employment income, see the Instructions for Schedule SE.
Notary public. Do not enter your net
profit from line 31 on Schedule SE,
line 2, unless you are required to file
Schedule SE because you have other
self-employment income. See the Instructions for Schedule SE.
Community income. If you and your
spouse had community income and are
filing separate returns, see the Instructions for Schedule SE before figuring
self-employment tax.
Earned income credit. If you have a
net profit on line 31, this amount is
earned income and may qualify you for
the earned income credit (EIC).
Figuring your allowable loss. Before
determining your allowable loss, you
must check box 32a or 32b to determine
if the loss from your business activity is
limited by the at-risk rules. Follow the
instructions below that apply to your
box 32 activity.
To figure your EIC, use the in
structions for Form 1040, lines
CAUTION
64a and 64b. Complete all ap
plicable steps plus Worksheet B. If you
are required to file Schedule SE, remem
ber to enter onehalf of your selfem
ployment tax in Part 1, line 1d, of Work
sheet B.
All investment is at risk. If all
amounts are at risk in this business,
check box 32a. If you answered “Yes”
on line G, your remaining loss (after applying the excess farm loss rules) is your
allowable loss. The at-risk rules and the
passive activity loss rules do not apply.
See Line 31, earlier, for how to report
your allowable loss.
But if you answered “No” on line G,
you may need to complete Form 8582 to
figure your allowable loss to enter on
line 31. See the Instructions for Form
8582 for details.
!
Line 32
TIP
You do not need to complete
line 32 if line 7 is more than
the total of lines 28 and 30.
At-risk rules. In most cases, if you
have a business loss and amounts invested in the business for which you are not
at risk, you must complete Form 6198 to
figure your allowable loss. The at-risk
rules generally limit the amount of loss
(including loss on the disposition of assets) you can claim to the amount you
could actually lose in the business.
Check box 32b if you have amounts
invested in this business for which you
are not at risk, such as the following.
Nonrecourse loans used to finance
the business, to acquire property used in
the business, or to acquire the business
that are not secured by your own property (other than property used in the business). However, there is an exception for
certain nonrecourse financing borrowed
by you in connection with holding real
property.
Cash, property, or borrowed
amounts used in the business (or contributed to the business, or used to acquire the business) that are protected
against loss by a guarantee, stop-loss
agreement, or other similar arrangement
(excluding casualty insurance and insurance against tort liability).
Amounts borrowed for use in the
business from a person who has an interest in the business, other than as a creditor, or who is related under section
465(b)(3)(C) to a person (other than
you) having such an interest.
C-13
Some investment is not at risk. If
some investment is not at risk, check
box 32b; the at-risk rules apply to your
loss. Be sure to attach Form 6198 to
your return.
If you answered "Yes" on line G,
complete Form 6198 to figure the allowable loss to enter on line 31. The passive
activity loss rules do not apply. See
Line 31, earlier for how to report your
allowable loss.
But if you answered "No" on line G,
the passive activity loss rules may apply.
First complete Form 6198 to figure the
amount of your profit or loss for the
at-risk activity, which may include
amounts reported on other forms and
schedules, and the at-risk amount for the
activity. Follow the Instructions for
Form 6198 to determine how much of
your Schedule C loss will be allowed.
After you figure the amount of your loss
that is allowed under the at-risk rules,
you may need to complete Form 8582 to
figure the allowable loss to enter on
line 31. See the Instructions for Form
8582 for details.
If you checked box 32b be
cause some investment is not at
CAUTION
risk and you do not attach
Form 6198, the processing of your re
turn may be delayed.
!
At-risk loss deduction. Any loss from
this business not allowed for 2013 only
because of the at-risk rules is treated as a
deduction allocable to the business in
2014.
More information. For details, see the
Instructions for Form 6198 and Pub.
925.
Part III. Cost of
Goods Sold
In most cases, if you engaged in a trade
or business in which the production,
purchase, or sale of merchandise was an
income-producing factor, you must take
inventories into account at the beginning
and end of your tax year.
Exception for certain taxpayers. If
you are a qualifying taxpayer or a qualifying small business taxpayer (discussed
next), you can account for inventoriable
items in the same manner as materials
and supplies that are not incidental. Under this accounting method, inventory
costs for raw materials purchased for use
in producing finished goods and merchandise purchased for resale are deductible in the year the finished goods or
merchandise are sold (but not before the
year you paid for the raw materials or
merchandise, if you are also using the
cash method). Enter amounts paid for all
raw materials and merchandise during
2013 on line 36. The amount you can
deduct for 2013 is figured on line 42.
Qualifying taxpayer. This is a taxpayer (a) whose average annual gross receipts for the 3 prior tax years are $1
million or less, and (b) whose business
is not a tax shelter (as defined in section
448(d)(3)).
Qualifying small business taxpayer.
This is a taxpayer (a) whose average annual gross receipts for the 3 prior tax
years are $10 million or less, (b) whose
business is not a tax shelter (as defined
in section 448(d)(3)), and (c) whose
principal business activity is not an ineligible activity as explained in Rev.
Proc. 2002-28. You can find Rev. Proc.
2002-28 on page 815 of Internal Revenue Bulletin 2002-18 at www.irs.gov/
pub/irsirbs/irb0218.pdf.
items as non-incidental materials and
supplies.
Additional information. For additional guidance on this method of accounting for inventoriable items, see the
following.
Pub. 538 discusses both exceptions.
If you are a qualifying taxpayer,
see Rev. Proc. 2001-10, on page 272 of
Internal Revenue Bulletin 2001-2 at
www.irs.gov/pub/irsirbs/irb0102.pdf.
If you are a qualifying small business taxpayer, see Rev. Proc. 2002-28,
on page 815 of Internal Revenue Bulletin 2002-18 at www.irs.gov/pub/irsirbs/
irb0218.pdf.
Certain direct and indirect ex
penses may have to be capital
CAUTION
ized or included in inventory.
See Part II, earlier. See Pub. 538 for ad
ditional information.
!
Line 33
Your inventories can be valued at cost,
the lower of cost or market, or any other
method approved by the IRS. However,
you are required to use cost if you are
using the cash method of accounting.
Line 35
If you are changing your method of accounting beginning with 2013, refigure
last year's closing inventory using your
new method of accounting and enter the
result on line 35. If there is a difference
between last year's closing inventory
and the refigured amount, attach an explanation and take it into account when
figuring your section 481(a) adjustment.
For details, see the example under Line
F, earlier.
Line 41
If you account for inventoriable items in
the same manner as materials and supplies that are not incidental, enter on
line 41 the portion of your raw materials
and merchandise purchased for resale
that is included on line 40 and was not
sold during the year.
Changing accounting methods. File
Form 3115 if you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash
method or to account for inventoriable
C-14
Part IV. Information
on Your Vehicle
Line 44b
In most cases, commuting is travel between your home and a work location. If
you converted your vehicle during the
year from personal to business use (or
vice versa), enter your commuting miles
only for the period you drove your vehicle for business. For information on certain travel that is considered a business
expense rather than commuting, see the
Instructions for Form 2106.
Part V. Other
Expenses
Include all ordinary and necessary business expenses not deducted elsewhere
on Schedule C. List the type and amount
of each expense separately in the space
provided. Enter the total on lines 48 and
27a. Do not include the cost of business
equipment or furniture, replacements or
permanent improvements to property, or
personal, living, and family expenses.
Do not include charitable contributions.
Also, you cannot deduct fines or penalties paid to a government for violating
any law. For details on business expenses, see Pub. 535.
Amortization. Include amortization in
this part. For amortization that begins in
2013, you must complete and attach
Form 4562.
You can elect to amortize such costs
as:
The cost of pollution-control facilities;
Amounts paid for research and experimentation;
Qualified revitalization expenditures;
Amounts paid to acquire, protect,
expand, register, or defend trademarks
or trade names; or
Goodwill and certain other intangibles.
In most cases, you cannot amortize
real property construction period interest
and taxes. Special rules apply for allocating interest to real or personal property produced in your trade or business.
For a complete list, see the Instructions for Form 4562, Part VI.
At-risk loss deduction. Any loss from
this business that was not allowed last
year because of the at-risk rules is treated as a deduction allocable to this business in 2013.
Bad debts. Include debts and partial
debts from sales or services that were included in income and are definitely
known to be worthless. If you later collect a debt that you deducted as a bad
debt, include it as income in the year
collected. For details, see Pub. 535.
Business start-up costs. If your business began in 2013, you can elect to deduct up to $5,000 of certain business
start-up costs. The $5,000 limit is reduced (but not below zero) by the
amount by which your total start-up
costs exceed $50,000. Your remaining
start-up costs can be amortized over a
180-month period, beginning with the
month the business began.
For details, see chapters 7 and 8 of
Pub. 535. For amortization that begins in
2013, you must complete and attach
Form 4562.
Costs of making commercial buildings
energy efficient. You may be able to
deduct part or all of the cost of modifying existing commercial buildings to
make them energy efficient. For details,
see section 179D, Notice 2006-52, Notice 2008-40, and Notice 2012-26. Notice 2006-52, 2006-26 I.R.B. 1175, is
available at
www.irs.gov/irb/200626_IRB/
ar11.html. Notice 2008-40, 2008-14
I.R.B. 725, is available at
www.irs.gov/irb/200814_IRB/
ar12.html. Notice 2012-26, 2012-17
I.R.B. 847, is available at www.irs.gov/
irb/201217_IRB/ar08.html.
Deduction for removing barriers to
individuals with disabilities and the
elderly. You may be able to deduct up
to $15,000 of costs paid or incurred in
2013 to remove architectural or trans-
portation barriers to individuals with
disabilities and the elderly. However,
you cannot take both a credit (on Form
8826) and a deduction for the same expenditures.
Excess farm loss deduction. Any loss
from this business activity, which includes processing a farm commodity as
part of your farming business, that was
not allowed last year because of the excess farm loss rules is treated as a deduction allocable to this business activity in 2013.
See the Instructions for Schedule F
for a definition of farming business for
this purpose and for more information
about excess farm losses.
Forestation and reforestation costs.
Reforestation costs are generally capital
expenditures. However, for each qualified timber property, you can elect to expense up to $10,000 ($5,000 if married
filing separately) of qualifying reforestation costs paid or incurred in 2013.
You can elect to amortize the remaining costs over 84 months. For amortization that begins in 2013, you must complete and attach Form 4562.
The amortization election does not
apply to trusts, and the expense election
does not apply to estates and trusts. For
details on reforestation expenses, see
chapters 7 and 8 of Pub. 535.
Paperwork Reduction Act Notice. We
ask for the information on Schedule C
(Form 1040) and Schedule C-EZ (Form
1040) to carry out the Internal Revenue
laws of the United States. You are required to give us the information. We
need it to ensure that you are complying
with these laws and to allow us to figure
and collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
C-15
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally,
tax returns and return information are
confidential, as required by section
6103.
The time needed to complete and file
Schedule C (Form 1040) will vary depending on individual circumstances.
The estimated burden for individual taxpayers filing this form is included in the
estimates shown in the instructions for
their individual income tax return. The
estimated burden for all other taxpayers
who file this form is approved under
OMB control number 1545-1974 and is
shown next.
Recordkeeping . . . . . . . . .
3 hr., 36 min.
Learning about the law or the
form . . . . . . . . . . . . . . .
1 hr., 19 min.
Preparing the form . . . . . .
1 hr., 39 min.
Copying, assembling, and sending
the form to the IRS . . . . . .
34 min.
The time needed to complete and file
Schedule C-EZ (Form 1040) will vary
depending on individual circumstances.
The estimated burden for individual taxpayers filing this form is included in the
estimates shown in the instructions for
their individual income tax return. The
estimated burden for all other taxpayers
who file this form is approved under
OMB control number 1545-1973 and is
shown next.
Recordkeeping . . . . . . . . . . .
Learning about the law or the
form . . . . . . . . . . . . . . . . .
Preparing the form . . . . . . . .
Copying, assembling, and sending the
form to the IRS . . . . . . . . . . .
45 min.
3 min.
35 min.
20 min.
If you have comments concerning the
accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you.
See the instructions for the tax return
with which this form is filed.
Principal Business or Professional
Activity Codes
These codes for the Principal Business or Professional
Activity classify sole proprietorships by the type of
activity they are engaged in to facilitate the
administration of the Internal Revenue Code. These
Accommodation, Food
Services, & Drinking Places
Accommodation
721310 Rooming & boarding houses
721210 RV (recreational vehicle) parks
& recreational camps
721100 Traveler accommodation
(including hotels, motels, & bed
& breakfast inns)
Food Services & Drinking Places
722514 Cafeterias & buffets
722410 Drinking places (alcoholic
beverages)
722511 Full-service restaurants
722513 Limited-service restaurants
722515 Snack & non-alcoholic beverage
bars
722300 Special food services (including
food service contractors &
caterers)
Administrative & Support and
Waste Management &
Remediation Services
Administrative & Support Services
561430 Business service centers
(including private mail centers
& copy shops)
561740 Carpet & upholstery cleaning
services
561440 Collection agencies
561450 Credit bureaus
561410 Document preparation services
561300 Employment services
561710 Exterminating & pest control
services
561210 Facilities support (management)
services
561600 Investigation & security services
561720 Janitorial services
561730 Landscaping services
561110 Office administrative services
561420 Telephone call centers
(including telephone answering
services & telemarketing
bureaus)
561500 Travel arrangement &
reservation services
561490 Other business support services
(including repossession services,
court reporting, & stenotype
services)
561790 Other services to buildings &
dwellings
561900 Other support services
(including packaging & labeling
services, & convention & trade
show organizers)
Waste Management & Remediation
Services
562000 Waste management &
remediation services
Agriculture, Forestry, Hunting,
& Fishing
112900
Animal production (including
breeding of cats and dogs)
114110 Fishing
113000 Forestry & logging (including
forest nurseries & timber tracts)
114210 Hunting & trapping
Support Activities for Agriculture &
Forestry
115210 Support activities for animal
production (including farriers)
115110
115310
six-digit codes are based on the North American
Industry Classification System (NAICS).
Select the category that best describes your
primary business activity (for example, Real Estate).
Then select the activity that best identifies the principal
source of your sales or receipts (for example, real
Support activities for crop
production (including cotton
ginning, soil preparation,
planting, & cultivating)
Support activities for forestry
238990
Arts, Entertainment, &
Recreation
Amusement, Gambling, & Recreation
Industries
713100 Amusement parks & arcades
713200 Gambling industries
713900 Other amusement & recreation
services (including golf courses,
skiing facilities, marinas, fitness
centers, bowling centers, skating
rinks, miniature golf courses)
Museums, Historical Sites, & Similar
Institutions
712100 Museums, historical sites, &
similar institutions
Performing Arts, Spectator Sports, &
Related Industries
711410 Agents & managers for artists,
athletes, entertainers, & other
public figures
711510 Independent artists, writers, &
performers
711100 Performing arts companies
711300 Promoters of performing arts,
sports, & similar events
711210 Spectator sports (including
professional sports clubs &
racetrack operations)
Construction of Buildings
236200
Nonresidential building
construction
236100 Residential building
construction
Heavy and Civil Engineering
Construction
237310 Highway, street, & bridge
construction
237210 Land subdivision
237100 Utility system construction
237990 Other heavy & civil engineering
construction
Specialty Trade Contractors
238310 Drywall & insulation
contractors
238210 Electrical contractors
238350 Finish carpentry contractors
238330 Flooring contractors
238130 Framing carpentry contractors
238150 Glass & glazing contractors
238140 Masonry contractors
238320 Painting & wall covering
contractors
238220 Plumbing, heating & airconditioning contractors
238110 Poured concrete foundation &
structure contractors
238160 Roofing contractors
238170 Siding contractors
238910 Site preparation contractors
238120 Structural steel & precast
concrete construction
contractors
238340 Tile & terrazzo contractors
238290 Other building equipment
contractors
238390 Other building finishing
contractors
238190 Other foundation, structure, &
building exterior contractors
estate agent). Now find the six-digit code assigned to
this activity (for example, 531210, the code for offices
of real estate agents and brokers) and enter it on
Schedule C or C-EZ, line B.
Note. If your principal source of income is from
farming activities, you should file Schedule F.
All other specialty trade
contractors
624310
Educational Services
Information
611000
Educational services (including
schools, colleges, &
universities)
511000
Finance & Insurance
Credit Intermediation & Related
Activities
522100 Depository credit intermediation
(including commercial banking,
savings institutions, & credit
unions)
522200 Nondepository credit
intermediation (including sales
financing & consumer lending)
522300 Activities related to credit
intermediation (including loan
brokers)
Insurance Agents, Brokers, & Related
Activities
524210 Insurance agencies &
brokerages
524290 Other insurance related
activities
Securities, Commodity Contracts, &
Other Financial Investments & Related
Activities
523140 Commodity contracts brokers
523130 Commodity contracts dealers
523110 Investment bankers & securities
dealers
523210 Securities & commodity
exchanges
523120 Securities brokers
523900 Other financial investment
activities (including investment
advice)
Health Care & Social Assistance
Ambulatory Health Care Services
621610 Home health care services
621510 Medical & diagnostic
laboratories
621310 Offices of chiropractors
621210 Offices of dentists
621330 Offices of mental health
practitioners (except physicians)
621320 Offices of optometrists
621340 Offices of physical,
occupational & speech
therapists, & audiologists
621111 Offices of physicians (except
mental health specialists)
621112 Offices of physicians, mental
health specialists
621391 Offices of podiatrists
621399 Offices of all other
miscellaneous health
practitioners
621400 Outpatient care centers
621900 Other ambulatory health care
services (including ambulance
services, blood, & organ banks)
Hospitals
622000 Hospitals
Nursing & Residential Care Facilities
623000 Nursing & residential care
facilities
Social Assistance
624410 Child day care services
624200 Community food & housing, &
emergency & other relief
services
624100 Individual & family services
C-16
Vocational rehabilitation
services
Publishing industries (except
Internet)
Broadcasting (except Internet) &
Telecommunications
515000 Broadcasting (except Internet)
517000 Telecommunications & Internet
service providers
Data Processing Services
518210 Data processing, hosting, &
related services
519100 Other information services
(including news syndicates &
libraries, Internet publishing &
broadcasting)
Motion Picture & Sound Recording
512100 Motion picture & video
industries (except video rental)
512200 Sound recording industries
Manufacturing
315000
312000
Apparel mfg.
Beverage & tobacco product
mfg.
334000 Computer & electronic product
mfg.
335000 Electrical equipment, appliance,
& component mfg.
332000 Fabricated metal product mfg.
337000 Furniture & related product mfg.
333000 Machinery mfg.
339110 Medical equipment & supplies
mfg.
322000 Paper mfg.
324100 Petroleum & coal products mfg.
326000 Plastics & rubber products mfg.
331000 Primary metal mfg.
323100 Printing & related support
activities
313000 Textile mills
314000 Textile product mills
336000 Transportation equipment mfg.
321000 Wood product mfg.
339900 Other miscellaneous mfg.
Chemical Manufacturing
325100 Basic chemical mfg.
325500 Paint, coating, & adhesive mfg.
325300 Pesticide, fertilizer, & other
agricultural chemical mfg.
325410 Pharmaceutical & medicine
mfg.
325200 Resin, synthetic rubber, &
artificial & synthetic fibers &
filaments mfg.
325600 Soap, cleaning compound, &
toilet preparation mfg.
325900 Other chemical product &
preparation mfg.
Food Manufacturing
311110 Animal food mfg.
311800 Bakeries, tortilla, & dry pasta
mfg.
311500 Dairy product mfg.
311400 Fruit & vegetable preserving &
speciality food mfg.
311200 Grain & oilseed milling
311610 Animal slaughtering &
processing
311710 Seafood product preparation &
packaging
311300 Sugar & confectionery product
mfg.
Principal Business or Professional Activity Codes (Continued)
311900
Other food mfg. (including
coffee, tea, flavorings, &
seasonings)
Leather & Allied Product
Manufacturing
316210 Footwear mfg. (including
leather, rubber, & plastics)
316110 Leather & hide tanning &
finishing
316990 Other leather & allied product
mfg.
Nonmetallic Mineral Product
Manufacturing
327300 Cement & concrete product
mfg.
327100 Clay product & refractory mfg.
327210 Glass & glass product mfg.
327400 Lime & gypsum product mfg.
327900 Other nonmetallic mineral
product mfg.
Mining
212110
212200
212300
211110
213110
Coal mining
Metal ore mining
Nonmetallic mineral mining &
quarrying
Oil & gas extraction
Support activities for mining
Other Services
Personal & Laundry Services
812111 Barber shops
812112 Beauty salons
812220 Cemeteries & crematories
812310 Coin-operated laundries &
drycleaners
812320 Drycleaning & laundry services
(except coin-operated)
(including laundry &
drycleaning drop-off & pickup
sites)
812210 Funeral homes & funeral
services
812330 Linen & uniform supply
812113 Nail salons
812930 Parking lots & garages
812910 Pet care (except veterinary)
services
812920 Photofinishing
812190 Other personal care services
(including diet & weight
reducing centers)
812990 All other personal services
Repair & Maintenance
811120 Automotive body, paint,
interior, & glass repair
811110 Automotive mechanical &
electrical repair & maintenance
811190 Other automotive repair &
maintenance (including oil
change & lubrication shops &
car washes)
811310 Commercial & industrial
machinery & equipment (except
automotive & electronic) repair
& maintenance
811210 Electronic & precision
equipment repair & maintenance
811430 Footwear & leather goods repair
811410 Home & garden equipment &
appliance repair & maintenance
811420 Reupholstery & furniture repair
811490 Other personal & household
goods repair & maintenance
Professional, Scientific, &
Technical Services
541100
541211
Legal services
Offices of certified public
accountants
541214 Payroll services
541213 Tax preparation services
541219 Other accounting services
Architectural, Engineering, & Related
Services
541310 Architectural services
541350 Building inspection services
541340
541330
541360
Drafting services
Engineering services
Geophysical surveying &
mapping services
541320 Landscape architecture services
541370 Surveying & mapping (except
geophysical) services
541380 Testing laboratories
Computer Systems Design & Related
Services
541510 Computer systems design &
related services
Specialized Design Services
541400 Specialized design services
(including interior, industrial,
graphic, & fashion design)
Other Professional, Scientific, &
Technical Services
541800 Advertising & related services
541600 Management, scientific, &
technical consulting services
541910 Market research & public
opinion polling
541920 Photographic services
541700 Scientific research &
development services
541930 Translation & interpretation
services
541940 Veterinary services
541990 All other professional, scientific,
& technical services
Real Estate & Rental & Leasing
Real Estate
531100 Lessors of real estate (including
miniwarehouses & self-storage
units)
531210 Offices of real estate agents &
brokers
531320 Offices of real estate appraisers
531310 Real estate property managers
531390 Other activities related to real
estate
Rental & Leasing Services
532100 Automotive equipment rental &
leasing
532400 Commercial & industrial
machinery & equipment rental
& leasing
532210 Consumer electronics &
appliances rental
532220 Formal wear & costume rental
532310 General rental centers
532230 Video tape & disc rental
532290 Other consumer goods rental
Religious, Grantmaking, Civic,
Professional, & Similar
Organizations
813000
Religious, grantmaking, civic,
professional, & similar
organizations
Retail Trade
Building Material & Garden
Equipment & Supplies Dealers
444130 Hardware stores
444110 Home centers
444200 Lawn & garden equipment &
supplies stores
444120 Paint & wallpaper stores
444190 Other building materials dealers
Clothing & Accessories Stores
448130 Children's & infants' clothing
stores
448150 Clothing accessories stores
448140 Family clothing stores
448310 Jewelry stores
448320 Luggage & leather goods stores
448110 Men's clothing stores
448210 Shoe stores
448120 Women's clothing stores
448190 Other clothing stores
Electronic & Appliance Stores
443142 Electronics stores (including
audio, video, computer, &
camera stores)
443141 Household appliance stores
Food & Beverage Stores
445310 Beer, wine, & liquor stores
445220 Fish & seafood markets
445230 Fruit & vegetable markets
445100 Grocery stores (including
supermarkets & convenience
stores without gas)
445210 Meat markets
445290 Other specialty food stores
Furniture & Home Furnishing Stores
442110 Furniture stores
442200 Home furnishings stores
Gasoline Stations
447100 Gasoline stations (including
convenience stores with gas)
General Merchandise Stores
452000 General merchandise stores
Health & Personal Care Stores
446120 Cosmetics, beauty supplies, &
perfume stores
446130 Optical goods stores
446110 Pharmacies & drug stores
446190 Other health & personal care
stores
Motor Vehicle & Parts Dealers
441300 Automotive parts, accessories,
& tire stores
441222 Boat dealers
441228 Motorcycle, ATV, & all other
motor vehicle dealers
441110 New car dealers
441210 Recreational vehicle dealers
(including motor home & travel
trailer dealers)
441120 Used car dealers
Sporting Goods, Hobby, Book, & Music
Stores
451211 Book stores
451120 Hobby, toy, & game stores
451140 Musical instrument & supplies
stores
451212 News dealers & newsstands
451130 Sewing, needlework, & piece
goods stores
451110 Sporting goods stores
Miscellaneous Store Retailers
453920 Art dealers
453110 Florists
453220 Gift, novelty, & souvenir stores
453930 Manufactured (mobile) home
dealers
453210 Office supplies & stationery
stores
453910 Pet & pet supplies stores
453310 Used merchandise stores
453990 All other miscellaneous store
retailers (including tobacco,
candle, & trophy shops)
Nonstore Retailers
454112 Electronic auctions
454111 Electronic shopping
454310 Fuel dealers (including heating
oil & liquefied petroleum)
454113 Mail-order houses
454210 Vending machine operators
454390 Other direct selling
establishments (including
door-to-door retailing, frozen
food plan providers, party plan
merchandisers, & coffee-break
service providers)
Transportation & Warehousing
481000
485510
484110
484120
C-17
Air transportation
Charter bus industry
General freight trucking, local
General freight trucking, long
distance
485210
Interurban & rural bus
transportation
486000 Pipeline transportation
482110 Rail transportation
487000 Scenic & sightseeing
transportation
485410 School & employee bus
transportation
484200 Specialized freight trucking
(including household moving
vans)
485300 Taxi & limousine service
485110 Urban transit systems
483000 Water transportation
485990 Other transit & ground
passenger transportation
488000 Support activities for
transportation (including motor
vehicle towing)
Couriers & Messengers
492000 Couriers & messengers
Warehousing & Storage Facilities
493100 Warehousing & storage (except
leases of miniwarehouses &
self-storage units)
Utilities
221000
Utilities
Wholesale Trade
Merchant Wholesalers, Durable Goods
423200 Furniture & home furnishing
423700 Hardware, & plumbing &
heating equipment & supplies
423600 Household appliances &
electrical & electronic goods
423940 Jewelry, watch, precious stone,
& precious metals
423300 Lumber & other construction
materials
423800 Machinery, equipment, &
supplies
423500 Metal & mineral (except
petroleum)
423100 Motor vehicle & motor vehicle
parts & supplies
423400 Professional & commercial
equipment & supplies
423930 Recyclable materials
423910 Sporting & recreational goods &
supplies
423920 Toy & hobby goods & supplies
423990 Other miscellaneous durable
goods
Merchant Wholesalers, Nondurable
Goods
424300 Apparel, piece goods, & notions
424800 Beer, wine, & distilled alcoholic
beverage
424920 Books, periodicals, &
newspapers
424600 Chemical & allied products
424210 Drugs & druggists' sundries
424500 Farm product raw materials
424910 Farm supplies
424930 Flower, nursery stock, &
florists' supplies
424400 Grocery & related products
424950 Paint, varnish, & supplies
424100 Paper & paper products
424700 Petroleum & petroleum products
424940 Tobacco & tobacco products
424990 Other miscellaneous nondurable
goods
Wholesale Electronic Markets
and Agents & Brokers
425110
425120
999999
Business to business electronic
markets
Wholesale trade agents &
brokers
Unclassified establishments
(unable to classify)
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule D
Capital Gains
and Losses
These instructions explain how to complete Schedule D (Form 1040). Complete Form
8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Use Schedule D:
To figure the overall gain or loss from transactions reported on Form 8949,
To report certain transactions you do not have to report on Form 8949,
To report a gain from Form 2439 or 6252 or Part I of Form 4797,
To report a gain or loss from Form 4684, 6781, or 8824,
To report a gain or loss from a partnership, S corporation, estate or trust,
To report capital gain distributions not reported directly on Form 1040, line 13
(or effectively connected capital gain distributions not reported directly on Form
1040NR, line 14), and
To report a capital loss carryover from 2012 to 2013.
Additional information. See Pub. 544 and Pub. 550 for more details.
Section references are to the Internal
Revenue Code unless otherwise noted.
Lines 1a and 8a, later, for more information about when Form 8949 is needed
and when it is not.
Use Form 4684 to report involuntary
conversions of property due to casualty
or theft.
Use Form 4797 to report the following.
1. The sale or exchange of:
a. Property used in a trade or business;
b. Depreciable and amortizable
property;
c. Oil, gas, geothermal, or other
mineral property; and
d. Section 126 property.
2. The involuntary conversion (other
than from casualty or theft) of property
used in a trade or business and capital
assets held for business or profit.
3. The disposition of noncapital assets other than inventory or property
held primarily for sale to customers in
the ordinary course of your trade or
business.
4. Ordinary loss on the sale, exchange, or worthlessness of small business investment company (section 1242)
stock.
5. Ordinary loss on the sale, exchange, or worthlessness of small business (section 1244) stock.
6. Ordinary gain or loss on securities or commodities held in connection
with your trading business, if you previously made a mark-to-market election.
See Traders in Securities, later.
Use Form 6781 to report gains and
losses from section 1256 contracts and
straddles.
Future Developments
For the latest information about developments related to Schedule D and its
instructions, such as legislation enacted
after they were published, go to
www.irs.gov/scheduled.
What's New
Form 8949. For 2013, you can combine
certain transactions and report the totals
on line 1a or 8a of Schedule D without
completing Form 8949. For additional
information, see the instructions for
Lines 1a and 8a.
Tax rate on net capital gain and quali
fied dividends. The maximum tax rate
of 15% on net capital gain and qualified
dividends has increased to 20% for some
taxpayers. The Schedule D Tax Worksheet in these instructions reflects this
new, higher rate.
General Instructions
Other Forms You May Have
To File
Use Form 8949 to report the sale or exchange of a capital asset (defined later)
not reported on another form or schedule. Complete all necessary pages of
Form 8949 before you complete line 1b,
2, 3, 8b, 9, or 10 of Schedule D. See
D-1
Dec 16, 2013
Cat. No. 24331I
Use Form 8824 to report like-kind
exchanges. A like-kind exchange occurs
when you exchange business or investment property for property of a like
kind.
Capital Asset
Most property you own and use for personal purposes or investment is a capital
asset. For example, your house, furniture, car, stocks, and bonds are capital
assets. A capital asset is any property
owned by you except the following.
1. Stock in trade or other property
included in inventory or held mainly for
sale to customers. But see the Tip about
certain musical compositions or copyrights, later.
2. Accounts or notes receivable for
services performed in the ordinary
course of your trade or business, for
services rendered as an employee, or
from the sale of stock in trade or other
property held mainly for sale to customers.
3. Depreciable property used in your
trade or business, even if it is fully depreciated.
4. Real estate used in your trade or
business.
5. A copyright, literary, musical, or
artistic composition, letter or memorandum, or similar property that is:
a. Created by your personal efforts,
b. Prepared or produced for you (in
the case of a letter, memorandum, or
similar property), or
c. Received under circumstances
(such as by gift) that entitle you to the
basis of the person who created the
property or for whom the property was
prepared or produced.
But see the Tip about certain musical
compositions or copyrights, later.
6. A U.S. Government publication,
including the Congressional Record, that
you received from the Government for
less than the normal sales price, or that
you received under circumstances that
entitle you to the basis of someone who
received the publication for less than the
normal sales price.
7. Certain commodities derivative
financial instruments held by a dealer
and connected to the dealer's activities
as a dealer. See section 1221(a)(6).
8. Certain hedging transactions entered into in the normal course of your
trade or business. See section 1221(a)
(7).
9. Supplies regularly used in your
trade or business.
instructions for Form 8949, and the following publications.
Pub. 551, Basis of Assets.
Pub. 550, Investment Income and
Expenses (Including Capital Gains and
Losses).
Short Term or Long Term
Report short-term gains or losses in Part
I. Report long-term gains or losses in
Part II. The holding period for
short-term capital gains and losses is 1
year or less. The holding period for
long-term capital gains and losses is
more than 1 year.
For more information about holding
periods, see the instructions for Form
8949.
Capital Gain Distributions
These distributions are paid by a mutual
fund (or other regulated investment
company) or real estate investment trust
from its net realized long-term capital
gains. Distributions of net realized
short-term capital gains are not treated
as capital gains. Instead, they are included on Form 1099-DIV as ordinary dividends.
Enter on Schedule D, line 13, the total capital gain distributions paid to you
during the year, regardless of how long
you held your investment. This amount
is shown in box 2a of Form 1099-DIV.
You can elect to treat as capi
tal assets certain musical com
positions or copyrights you
sold or exchanged. See Pub. 550 for de
tails.
If there is an amount in box 2b, include that amount on line 11 of the Un
recaptured Section 1250 Gain Work
sheet in these instructions if you complete line 19 of Schedule D.
Basis and Recordkeeping
If there is an amount in box 2c, see
Exclusion of Gain on Qualified Small
Business (QSB) Stock, later.
TIP
Basis is the amount of your investment
in property for tax purposes. The basis
of property you buy is usually its cost.
You need to know your basis to figure
any gain or loss on the sale or other disposition of the property. You must keep
accurate records that show the basis and,
if applicable, adjusted basis of your
property. Your records should show the
purchase price, including commissions;
increases to basis, such as the cost of
improvements; and decreases to basis,
such as depreciation, nondividend distributions on stock, and stock splits.
For more information on basis, see
Column (e)–Cost or Other Basis in the
If there is an amount in box 2d, include that amount on line 4 of the 28%
Rate Gain Worksheet in these instructions if you complete line 18 of Schedule D.
If you received capital gain distributions as a nominee (that is, they were
paid to you but actually belong to someone else), report on Schedule D, line 13,
only the amount that belongs to you. Attach a statement showing the full
amount you received and the amount
you received as a nominee. See the Instructions for Schedule B to learn about
the requirement for you to file Forms
1099-DIV and 1096.
D-2
Sale of Your Home
You may not need to report the sale or
exchange of your main home. If you
must report it, complete Form 8949 before Schedule D.
Report the sale or exchange of your
main home on Form 8949 if:
You cannot exclude all of your
gain from income, or
You received a Form 1099-S for
the sale or exchange.
Any gain you cannot exclude is taxable.
Generally, if you meet the two following
tests, you can exclude up to $250,000 of
gain. If both you and your spouse meet
these tests and you file a joint return,
you can exclude up to $500,000 of gain
(but only one spouse needs to meet the
ownership requirement in Test 1).
Test 1. During the 5-year period ending on the date you sold or exchanged
your home, you owned it for 2 years or
more (the ownership requirement) and
lived in it as your main home for 2 years
or more (the use requirement).
Test 2. You have not excluded gain on
the sale or exchange of another main
home during the 2-year period ending on
the date of the sale or exchange of your
home.
Reduced exclusion. Even if you do not
meet one or both of the above two tests,
you still can claim an exclusion if you
sold or exchanged the home because of
a change in place of employment,
health, or certain unforeseen circumstances. In this case, the maximum amount
of gain you can exclude is reduced. For
more information, see Pub. 523.
Sale of home by surviving spouse. If
your spouse died before the sale or exchange, you can still exclude up to
$500,000 of gain if:
The sale or exchange is no later
than 2 years after your spouse's death,
Just before your spouse's death,
both spouses met the use requirement of
Test 1, at least one spouse met the ownership requirement of Test 1, and both
spouses met Test 2, and
You did not remarry before the sale
or exchange.
Exceptions to Test 1. You can choose
to have the 5-year test period for ownership and use in Test 1 suspended during
any period you or your spouse serve outside the United States as a Peace Corps
volunteer or serve on qualified official
extended duty as a member of the uniformed services or Foreign Service of
the United States, as an employee of the
intelligence community, or outside the
United States as an employee of the
Peace Corps. This means you may be
able to meet Test 1 even if, because of
your service, you did not actually use
the home as your main home for at least
the required 2 years during the 5-year
period ending on the date of sale.
Sale of home acquired in a likekind
exchange. You cannot exclude any gain
if:
You acquired your home in a
like-kind exchange in which all or part
of the gain was not recognized, and
You sold or exchanged the home
during the 5-year period beginning on
the date you acquired it.
How to report the sale of your main
home. If you have to report the sale or
exchange, report it on Form 8949. If the
gain or loss is short term, report it in
Part I of Form 8949 with box C
checked. If the gain or loss is long term,
report it in Part II of Form 8949 with
box F checked.
If you had a gain and can exclude
part or all of it, enter “H” in column (f).
Enter the exclusion as a negative number (in parentheses) in column (g). See
the instructions for Form 8949, columns
(f), (g), and (h). Complete all columns.
If you had a loss but have to report
the sale or exchange because you got a
Form 1099-S, see Nondeductible Losses,
later, for instructions about how to report it.
More information. See Pub. 523 for
additional details, including how to figure and report any taxable gain if:
You (or your spouse if married)
used any part of the home for business
or rental purposes after May 6, 1997, or
There was a period of time after
2008 when the home was not your main
home.
Partnership Interests
A sale or other disposition of an interest
in a partnership may result in ordinary
income, collectibles gain (28% rate
gain), or unrecaptured section 1250
gain. For details on 28% rate gain, see
the instructions for line 18. For details
on unrecaptured section 1250 gain, see
the instructions for line 19.
Capital Assets Held for
Personal Use
Generally, gain from the sale or exchange of a capital asset held for personal use is a capital gain. Report it on
Form 8949 with box C checked (if the
transaction is short term) or box F
checked (if the transaction is long term).
However, if you converted depreciable
property to personal use, all or part of
the gain on the sale or exchange of that
property may have to be recaptured as
ordinary income. Use Part III of Form
4797 to figure the amount of ordinary
income recapture. The recapture amount
is included on line 31 (and line 13) of
Form 4797. Do not enter any gain from
this property on line 32 of Form 4797. If
you are not completing Part III for any
other properties, enter “N/A” on line 32.
If the total gain is more than the recapture amount, enter “From Form 4797” in
column (a) of Part I of Form 8949 (if the
transaction is short term) or Part II of
Form 8949 (if the transaction is long
term), and skip columns (b) and (c). In
column (d), enter the excess of the total
gain over the recapture amount. Leave
columns (e) through (g) blank. Complete
column (h). Be sure to check box C at
the top of Part I or box F at the top of
Part II of this Form 8949 (depending on
how long you held the asset).
Loss from the sale or exchange of a
capital asset held for personal use is not
deductible. But if you had a loss from
the sale or exchange of real estate held
for personal use for which you received
a Form 1099-S, you must report the
transaction on Form 8949 even though
the loss is not deductible. For example,
you have a loss on the sale of a vacation
home that is not your main home and
you received a Form 1099-S for the
transaction. Report the transaction in
Part I or Part II of Form 8949, depending on how long you owned the home.
Complete all columns. Because the loss
is not deductible, enter “L” in column
(f). Enter the difference between column
(d) and column (e) as a positive amount
in column (g). Then complete column
(h). For example, if you entered $5,000
in column (d) and $6,000 in column (e),
enter $1,000 in column (g). Then enter -0- ($5,000 – $6,000 + $1,000) in
column (h). Be sure to check box C at
the top of Part I or box F at the top of
D-3
Part II of this Form 8949 (depending on
how long you owned the home).
Capital Losses
You can deduct capital losses up to the
amount of your capital gains plus $3,000
($1,500 if married filing separately).
You may be able to use capital losses
that exceed this limit in future years. For
details, see the instructions for line 21.
Be sure to report all of your capital gains
and losses even if you cannot use all of
your losses in 2013.
Nondeductible Losses
Do not deduct a loss from a sale or exchange between certain related parties.
This includes a direct or indirect sale or
exchange of property between any of the
following.
Members of a family.
A corporation and an individual
owning more than 50% of the corporation's stock (unless the loss is from a
distribution in complete liquidation of a
corporation).
A grantor and a fiduciary of a trust.
A fiduciary and a beneficiary of the
same trust.
A fiduciary and a fiduciary or beneficiary of another trust created by the
same grantor.
An executor of an estate and a beneficiary of that estate, unless the sale or
exchange was to satisfy a pecuniary bequest (that is, a bequest of a sum of
money).
An individual and a tax-exempt organization controlled by the individual
or the individual's family.
See Pub. 544 for more details on
sales and exchanges between related
parties.
Report a transaction that results in a
nondeductible loss in Part I or Part II of
Form 8949 (depending on how long you
held the property). Unless you received
a Form 1099-B for the sale or exchange,
check box C at the top of Part I or box F
at the top of Part II of this Form 8949
(depending on how long you owned the
property). Complete all columns. Because the loss is not deductible, enter
“L” in column (f). Enter the amount of
the nondeductible loss as a positive
number in column (g). Complete column
(h). See the instructions for Form 8949,
columns (f), (g), and (h).
Example 1. You sold land you held
as an investment for 5 years to your
brother for $10,000. Your basis was
$15,000. On Part II of Form 8949, check
box F at the top. Enter $10,000 on Form
8949, Part II, column (d). Enter $15,000
in column (e). Because the loss is not
deductible, enter “L” in column (f) and
$5,000 (the difference between $10,000
and $15,000) in column (g). In column
(h), enter -0- ($10,000 − $15,000 +
$5,000). If this is your only transaction
on this Form 8949, enter $10,000 on
Schedule D, line 10, column (d). Enter
$15,000 in column (e) and $5,000 in
column (g). In column (h), enter -0($10,000 − $15,000 + $5,000).
Example 2. You received a Form
1099-B showing proceeds (sales price)
of $1,000 and basis of $5,000. Box 2b
on Form 1099-B is checked, indicating
that your loss of $4,000 ($1,000 –
$5,000) is not allowed. On the top of
Form 8949, check box A or box B in
Part I or box D or box E in Part II
(whichever applies). Enter $1,000 in
column (d) and $5,000 in column (e).
Because the loss is not deductible, enter
“L” in column (f) and $4,000 (the difference between $1,000 and $5,000) in column (g). In column (h), enter -0($1,000 – $5,000 + $4,000).
Atrisk rules. If you disposed of (a) an
asset used in an activity to which the
at-risk rules apply or (b) any part of your
interest in an activity to which the
at-risk rules apply, and you have
amounts in the activity for which you
are not at risk, see the Instructions for
Form 6198.
Passive activity rules. If the loss is allowable under the at-risk rules, it then
may be subject to the passive activity
rules. See Form 8582 and its instructions
for details on reporting capital gains and
losses from a passive activity.
Items for Special Treatment
Transactions by a securities dealer.
See section 475 and Rev. Rul. 97-39,
which begins on page 4 of Internal Revenue Bulletin 1997-39 at www.irs.gov/
pub/irsirbs/irb9739.pdf.
Bonds and other debt instruments.
See Pub. 550.
Certain real estate subdivided for
sale that may be considered a capital asset. See section 1237.
Gain on the sale of depreciable
property to a more than 50%-owned entity or to a trust of which you are a beneficiary. See Pub. 544.
Gain on the disposition of stock in
an interest charge domestic international
sales corporation. See section 995(c).
Gain on the sale or exchange of
stock in certain foreign corporations.
See section 1248.
Transfer of property to a partnership that would be treated as an investment company if it were incorporated.
See Pub. 541.
Sales of stock received under a
qualified public utility dividend reinvestment plan. See Pub. 550.
Transfer of appreciated property to
a political organization. See section 84.
Transfer of property by a U.S. person to a foreign estate or trust. See section 684.
If you give up your U.S. citizenship, you may be treated as having sold
all your property for its fair market value on the day before you gave up your
citizenship. This also applies to
long-term U.S. residents who cease to be
lawful permanent residents. For details,
exceptions, and rules for reporting these
deemed sales, see Pub. 519 and Form
8854.
In general, no gain or loss is recognized on the transfer of property from an
individual to a spouse or a former
spouse if the transfer is incident to a divorce. See Pub. 504.
Amounts received on the retirement of a debt instrument generally are
treated as received in exchange for the
debt instrument. See Pub. 550.
Any loss on the disposition of converted wetland or highly erodible cropland that is first used for farming after
March 1, 1986, is reported as a
long-term capital loss on Form 8949, but
any gain is reported as ordinary income
on Form 4797.
If qualified dividends that you reported on Form 1040, line 9b, or Form
1040NR, line 10b, include extraordinary
dividends, any loss on the sale or exchange of the stock is a long-term capital loss to the extent of the extraordinary
dividends. An extraordinary dividend is
a dividend that equals or exceeds 10%
(5% in the case of preferred stock) of
your basis in the stock.
D-4
Amounts received by shareholders
in corporate liquidations. See Pub. 550.
Cash received in lieu of fractional
shares of stock as a result of a stock split
or stock dividend. See Pub. 550.
Load charges to acquire stock in a
regulated investment company (including a mutual fund), which may not be
taken into account in determining gain
or loss on certain dispositions of the
stock if reinvestment rights were exercised. See Pub. 550.
The sale or exchange of S corporation stock or an interest in a partnership
or trust held for more than 1 year, which
may result in collectibles gain (28% rate
gain). See the instructions for line 18.
Gain or loss on the disposition of
securities futures contracts. See Pub.
550.
Gain on the constructive sale of
certain appreciated financial positions.
See Pub. 550.
Certain constructive ownership
transactions. Gain in excess of the gain
you would have recognized if you had
held a financial asset directly during the
term of a derivative contract must be
treated as ordinary income. See section
1260. If any portion of the constructive
ownership transaction was open in any
prior year, you may have to pay interest.
See section 1260(b) for details, including how to figure the interest. Include
the interest as an additional tax on Form
1040, line 60. Check box c and in the
space next to that box, enter “Section
1260(b) interest” and the amount of the
interest. If you are filing Form 1040NR,
include the interest as an additional tax
on line 59. Check box b and, in the
space next to that box, enter “Section
1260(b) interest” and the amount of the
interest. This interest is not deductible.
Gain or loss from the disposition of
stock or other securities in an investment
club. See Pub. 550.
Wash Sales
A wash sale occurs when you sell or
otherwise dispose of stock or securities
(including a contract or option to acquire
or sell stock or securities) at a loss and,
within 30 days before or after the sale or
disposition, you:
1. Buy substantially identical stock
or securities,
2. Acquire substantially identical
stock or securities in a fully taxable
trade,
3. Enter into a contract or option to
acquire substantially identical stock or
securities, or
4. Acquire substantially identical
stock or securities for your individual retirement arrangement (IRA) or Roth
IRA.
You cannot deduct losses from wash
sales unless the loss was incurred in the
ordinary course of your business as a
dealer in stock or securities. The basis of
the substantially identical property (or
contract or option to acquire such property) is its cost increased by the disallowed loss (except in the case of (4)
above).
If you received a Form 1099-B (or
substitute statement), box 5 of that form
will show any nondeductible wash sale
loss if:
The stock or securities sold were
covered securities (defined in the instructions for Form 8949, column (e)),
and
The substantially identical stock or
securities you bought had the same CUSIP number as the stock or securities
you sold and were bought in the same
account as the stock or securities you
sold.
However, you cannot deduct a loss from
a wash sale even if it is not reported on
Form 1099-B (or substitute statement).
For more details on wash sales, see Pub.
550.
Report a wash sale transaction in Part
I or Part II (depending on how long you
owned the stock or securities) of Form
8949 with the appropriate box checked.
Complete all columns. Enter "W" in column (f). Enter as a positive number in
column (g) the amount of the loss not allowed. See the instructions for Form
8949, columns (f), (g), and (h).
Traders in Securities
You are a trader in securities if you are
engaged in the business of buying and
selling securities for your own account.
To be engaged in business as a trader in
securities, all of the following statements must be true.
You must seek to profit from daily
market movements in the prices of se-
curities and not from dividends, interest,
or capital appreciation.
Your activity must be substantial.
You must carry on the activity with
continuity and regularity.
The following facts and circumstances should be considered in determining
if your activity is a business.
Typical holding periods for securities bought and sold.
The frequency and dollar amount
of your trades during the year.
The extent to which you pursue the
activity to produce income for a livelihood.
The amount of time you devote to
the activity.
You are considered an investor, and
not a trader, if your activity does not
meet the above definition of a business.
It does not matter whether you call yourself a trader or a “day trader.”
Like an investor, a trader generally
must report each sale of securities (taking into account commissions and any
other costs of acquiring or disposing of
the securities) on Form 8949 unless one
of the three exceptions described in the
instructions to Form 8949 applies. However, if a trader previously made the
mark-to-market election (explained
next), each transaction is reported in
Part II of Form 4797 instead of on Form
8949. Regardless of whether a trader reports his or her gains and losses on Form
8949 or Form 4797, the gain or loss
from the disposition of securities is not
taken into account when figuring net
earnings from self-employment on
Schedule SE. See the Instructions for
Schedule SE for an exception that applies to section 1256 contracts.
The limitation on investment interest
expense that applies to investors does
not apply to interest paid or incurred in a
trading business. A trader reports interest expense and other expenses (excluding commissions and other costs of acquiring or disposing of securities) from a
trading business on Schedule C (instead
of Schedule A).
A trader also may hold securities for
investment. The rules for investors generally will apply to those securities. Allocate interest and other expenses between your trading business and your investment securities.
D-5
Mark-To-Market Election for
Traders
A trader may make an election under
section 475(f) to report all gains and losses from securities held in connection
with a trading business as ordinary income (or loss), including those from securities held at the end of the year. Securities held at the end of the year are
“marked-to-market” by treating them as
if they were sold (and reacquired) for
fair market value on the last business
day of the year. Generally, the election
must be made by the due date (not including extensions) of the tax return for
the year prior to the year for which the
election becomes effective. To be effective for 2013, the election must have
been made by April 15, 2013.
Starting with the year the election becomes effective, a trader reports all
gains and losses from securities held in
connection with the trading business, including securities held at the end of the
year, in Part II of Form 4797. If you previously made the election, see the Instructions for Form 4797. For details on
making the mark-to-market election for
2014, see Pub. 550 or Rev. Proc. 99-17,
1999-1 C.B. 503. You can find Rev.
Proc. 99-17 starting on the bottom of
page 52 of Internal Revenue Bulletin
1999-7 at www.irs.gov/pub/irsirbs/
irb9907.pdf.
If you hold securities for investment,
you must identify them as such in your
records on the day you acquired them
(for example, by holding the securities
in a separate brokerage account). Securities held for investment are not
marked-to-market.
Short Sales
A short sale is a contract to sell property
you borrowed for delivery to a buyer. At
a later date, you either buy substantially
identical property and deliver it to the
lender or deliver property that you held
but did not want to transfer at the time
of the sale.
Example. You think the value of
XYZ stock will drop. You borrow 10
shares from your broker and sell them
for $100. This is a short sale. You later
buy 10 shares for $80 and deliver them
to your broker to close the short sale.
Your gain is $20 ($100 − $80).
Holding period. Usually, your holding
period is the amount of time you actually held the property eventually delivered
to the broker or lender to close the short
sale. However, your gain when closing a
short sale is short term if you (a) held
substantially identical property for 1
year or less on the date of the short sale,
or (b) acquired property substantially
identical to the property sold short after
the short sale but on or before the date
you close the short sale. If you held substantially identical property for more
than 1 year on the date of a short sale,
any loss realized on the short sale is a
long-term capital loss, even if the property used to close the short sale was held
1 year or less.
Reporting a short sale. Report any
short sale on Form 8949 in the year it
closes.
If a short sale closed in 2013 but you
did not get a 2013 Form 1099-B (or substitute statement) for it because you entered into it before 2011, report it on
Form 8949 in Part I with box C checked
or Part II with box F checked (whichever applies). In column (a), enter (for example) “100 sh. XYZ Co.–2010 short
sale closed.” Fill in the other columns
according to their instructions. Report
the short sale the same way if you received a 2013 Form 1099-B (or substitute statement) that does not show proceeds (sales price).
Gain or Loss From Options
Report on Form 8949 gain or loss from
the closing or expiration of an option
that is not a section 1256 contract but is
a capital asset in your hands. If an option you purchased expired, enter the expiration date in column (c) and enter
“EXPIRED” in column (d). If an option
that was granted (written) expired, enter
the expiration date in column (b) and enter “EXPIRED” in column (e). Fill in
the other columns according to their instructions. See Pub. 550 for details.
If a call option you sold was exercised and the option premium you received was not reflected in the proceeds
(sales price) shown on the Form 1099-B
(or substitute statement) you received,
enter the premium as a positive number
in column (g) of Form 8949. Enter “E”
in column (f).
Example. For $10, you sold Joe an
option to buy one share of XYZ stock
for $80. Joe later exercised the option.
The Form 1099-B you get shows the
proceeds to be $80. Enter $80 in column
(d) of Form 8949. Enter “E” in column
(f) and $10 in column (g). Complete the
other columns according to the instructions.
Undistributed Capital Gains
Include on Schedule D, line 11, the
amount from box 1a of Form 2439. This
represents your share of the undistributed long-term capital gains of the regulated investment company (including a
mutual fund) or real estate investment
trust.
If there is an amount in box 1b, include that amount on line 11 of the Un
recaptured Section 1250 Gain Work
sheet if you complete line 19 of Schedule D.
If there is an amount in box 1c, see
Exclusion of Gain on Qualified Small
Business (QSB) Stock, later.
If there is an amount in box 1d, include that amount on line 4 of the 28%
Rate Gain Worksheet if you complete
line 18 of Schedule D.
Include on Form 1040, line 71, or
Form 1040NR, line 67, the tax paid as
shown in box 2 of Form 2439. Also
check the box for Form 2439. Add to the
basis of your stock the excess of the
amount included in income over the
amount of the credit for the tax paid. See
Pub. 550 for details.
Installment Sales
If you sold property (other than publicly
traded stocks or securities) at a gain and
you will receive a payment in a tax year
after the year of sale, you generally must
report the sale on the installment method
unless you elect not to. Use Form 6252
to report the sale on the installment
method. Also use Form 6252 to report
any payment received in 2013 from a
sale made in an earlier year that you reported on the installment method.
To elect out of the installment method, report the full amount of the gain on
Form 8949 on a timely filed return (including extensions) for the year of the
sale. If your original return was filed on
time, you can make the election on an
amended return filed no later than 6
D-6
months after the due date of your return
(excluding extensions). Write “Filed
pursuant to section 301.9100-2” at the
top of the amended return.
Demutualization of Life
Insurance Companies
Demutualization of a life insurance
company occurs when a mutual life insurance company changes to a stock
company. If you were a policyholder or
annuitant of the mutual company, you
may have received either stock in the
stock company or cash in exchange for
your equity interest in the mutual company.
If the demutualization transaction
qualifies as a tax-free reorganization, no
gain or loss is recognized on the exchange of your equity interest in the mutual company for stock. The company
can advise you if the transaction is a
tax-free reorganization. Your holding
period for the new stock includes the period you held an equity interest in the
mutual company. If you received cash in
exchange for your equity interest, you
may have to recognize a capital gain. If
you held the equity interest for more
than 1 year, report the gain as a
long-term capital gain in Part II of Form
8949. If you held the equity interest for
1 year or less, report the gain as a
short-term capital gain in Part I of Form
8949. Be sure the appropriate box is
checked at the top of Form 8949.
If the demutualization transaction
does not qualify as a tax-free reorganization, you must recognize a capital gain
or loss. If you held the equity interest for
more than 1 year, report the gain or loss
as a long-term capital gain or loss in Part
II of Form 8949. If you held the equity
interest for 1 year or less, report the gain
or loss as a short-term capital gain or
loss in Part I of Form 8949. Be sure the
appropriate box is checked at the top of
Form 8949. Your holding period for the
new stock begins on the day after you
received the stock.
Small Business (Section
1244) Stock
Report an ordinary loss from the sale,
exchange, or worthlessness of small
business (section 1244) stock on Form
4797. However, if the total loss is more
than the maximum amount that can be
treated as an ordinary loss, also report
the transaction on Form 8949 as follows.
1. In column (a), enter “Capital portion of section 1244 stock loss.”
2. Complete columns (b) and (c) as
you normally would.
3. In column (d), enter the entire
sales price of the stock sold.
4. In column (e), enter the entire basis of the stock sold.
5. Enter “S” in column (f). See the
instructions for Form 8949, columns (f),
(g), and (h).
6. In column (g), enter the loss you
claimed on Form 4797 for this transaction. Enter it as a positive number.
7. Complete column (h) according
to its instructions.
Example. You sold section 1244
stock for $1,000. Your basis was
$60,000. You had held the stock for 3
years. You can claim $50,000 of your
loss as an ordinary loss on Form 4797.
To claim the rest of the loss on Form
8949, check the appropriate box at the
top. Enter $1,000 on Form 8949, Part II,
column (d). Enter $60,000 in column
(e). Enter “S” in column (f) and $50,000
(the ordinary loss claimed on Form
4797) in column (g). In column (h), enter ($9,000) ($1,000 − $60,000 +
$50,000). Put it in parentheses to show it
is a negative amount.
3. As of the date the stock was issued, the corporation was a domestic C
corporation with total gross assets of
$50 million or less (a) at all times after
August 9, 1993, and before the stock
was issued, and (b) immediately after
the stock was issued. Gross assets include those of any predecessor of the
corporation. All corporations that are
members of the same parent-subsidiary
controlled group are treated as one corporation.
4. You must have acquired the stock
at its original issue (either directly or
through an underwriter), either in exchange for money or other property or
as pay for services (other than as an underwriter) to the corporation. In certain
cases, you may meet this test if you acquired the stock from another person
who met the test (such as by gift or inheritance) or through a conversion or exchange of QSB stock you held.
5. During substantially all the time
you held the stock:
a. The corporation was a C corporation,
b. At least 80% of the value of the
corporation's assets were used in the active conduct of one or more qualified
businesses (defined next), and
c. The corporation was not a foreign
corporation, DISC, former DISC, regulated investment company, real estate investment trust, REMIC, FASIT, cooperative, or a corporation that has made (or
that has a subsidiary that has made) a
section 936 election.
Exclusion of Gain on
Qualified Small Business
(QSB) Stock
SSBIC. A specialized small
TIP business investment company
(SSBIC) is treated as having
met test 5b.
Section 1202 allows for an exclusion of
up to 50% of the eligible gain on the
sale or exchange of QSB stock. The section 1202 exclusion applies only to QSB
stock held for more than 5 years. The
exclusion can be up to 60% for certain
empowerment zone business stock. See
Empowerment Zone Business Stock, later.
Definition of qualified business. A
qualified business is any business that is
not one of the following.
A business involving services performed in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting,
athletics, financial services, or brokerage
services.
A business whose principal asset is
the reputation or skill of one or more
employees.
A banking, insurance, financing,
leasing, investing, or similar business.
Report the transaction in Part I or
Part II of Form 8949 (depending on how
long you held the stock) with the appropriate box checked.
To be QSB stock, the stock must
meet all of the following tests.
1. It must be stock in a C corporation (that is, not S corporation stock).
2. It must have been originally issued after August 10, 1993.
D-7
A farming business (including the
raising or harvesting of trees).
A business involving the production of products for which percentage
depletion can be claimed.
A business of operating a hotel,
motel, restaurant, or similar business.
For more details about limits and additional requirements that may apply,
see Pub. 550 or section 1202.
Empowerment Zone Business
Stock
You generally can exclude up to 60% of
your gain if you meet the following additional requirements.
1. The stock you sold or exchanged
was stock in a corporation that qualified
as an empowerment zone business during substantially all of the time you held
the stock.
2. You acquired the stock after December 21, 2000.
Requirement 1 will still be met if the
corporation ceased to qualify after the
5-year period that began on the date you
acquired the stock. However, the gain
that qualifies for the 60% exclusion cannot be more than the gain you would
have had if you had sold the stock on the
date the corporation ceased to qualify.
For more information about empowerment zone businesses, see section
1397C.
Pass-Through Entities
If you held an interest in a pass-through
entity (a partnership, S corporation, or
mutual fund or other regulated investment company) that sold QSB stock, to
qualify for the exclusion you must have
held the interest on the date the
pass-through entity acquired the QSB
stock and at all times thereafter until the
stock was sold.
How To Report
Report the sale or exchange of the QSB
stock on Form 8949, Part II, with the appropriate box checked, as you would if
you were not taking the exclusion. Then
enter “Q” in column (f) and enter the
amount of the excluded gain as a negative number in column (g). Put it in parentheses to show it is negative. See the
instructions for Form 8949, columns (f),
(g), and (h). Complete all remaining col-
umns. If you are completing line 18 of
Schedule D, enter as a positive number
the amount of your allowable exclusion
on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain,
enter 2 3 of the exclusion.
Gain from Form 1099DIV. If you received a Form 1099-DIV with a gain in
box 2c, part or all of that gain (which is
also included in box 2a) may be eligible
for the section 1202 exclusion. In column (a) of Form 8949, Part II, enter the
name of the corporation whose stock
was sold. In column (f), enter “Q” and in
column (g) enter the amount of the excluded gain as a negative number. See
the instructions for Form 8949, columns
(f), (g), and (h). If you are completing
line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate
Gain Worksheet; if you excluded 60%
of the gain, enter 2 3 of the exclusion.
Gain from Form 2439. If you received
a Form 2439 with a gain in box 1c, part
or all of that gain (which is also included
in box 1a) may be eligible for the section 1202 exclusion. In column (a) of
Form 8949, Part II, enter the name of the
corporation whose stock was sold. In
column (f), enter “Q” and in column (g)
enter the amount of the excluded gain as
a negative number. See the instructions
for Form 8949, columns (f), (g), and (h).
If you are completing line 18 of Schedule D, enter as a positive number the
amount of your allowable exclusion on
line 2 of the 28% Rate Gain Worksheet;
if you excluded 60% of the gain, enter 2 3
of the exclusion.
Gain from an installment sale of QSB
stock. If all payments are not received
in the year of sale, a sale of QSB stock
that is not traded on an established securities market generally is treated as an
installment sale and is reported on Form
6252. Figure the allowable section 1202
exclusion for the year by multiplying the
total amount of the exclusion by a fraction, the numerator of which is the
amount of eligible gain to be recognized
for the tax year and the denominator of
which is the total amount of eligible
gain. In column (a) of Form 8949, Part
II, enter the name of the corporation
whose stock was sold. In column (f), enter “Q” and in column (g) enter the
amount of the allowable exclusion for
the year as a negative number. See the
instructions for Form 8949, columns (f),
(g), and (h). If you are completing
line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion for the year on line 2 of
the 28% Rate Gain Worksheet; if you
excluded 60% of the gain, enter 2 3 of the
allowable exclusion for the year.
Alternative minimum tax. You must
enter 7% of your allowable exclusion for
the year on line 13 of Form 6251.
Rollover of Gain From QSB
Stock
If you sold QSB stock (defined earlier)
that you held for more than 6 months,
you can elect to postpone gain if you
buy other QSB stock during the 60-day
period that began on the date of the sale.
A pass-through entity also can make the
election to postpone gain. The benefit of
the postponed gain applies to your share
of the entity's postponed gain if you held
an interest in the entity for the entire period the entity held the QSB stock. If a
pass-through entity sold QSB stock held
for more than 6 months and you held an
interest in the entity for the entire period
the entity held the stock, you also can
elect to postpone gain if you, rather than
the pass-through entity, buy the replacement QSB stock within the 60-day period. If you were a partner in a partnership
that sold or bought QSB stock, see
box 11 of the Schedule K-1 (Form 1065)
sent to you by the partnership and Regulations section 1.1045-1.
You must recognize gain to the extent the sale proceeds are more than the
cost of the replacement stock. Reduce
the basis of the replacement stock by
any postponed gain.
You must make the election no later
than the due date (including extensions)
for filing your tax return for the tax year
in which the QSB stock was sold. If
your original return was filed on time,
you can make the election on an amended return filed no later than 6 months
after the due date of your return (excluding extensions). Write “Filed pursuant to
section 301.9100-2” at the top of the
amended return.
To make the election, report the sale
in Part I or Part II (depending on how
long you, or the pass-through entity, if
applicable, owned the stock) of Form
8949 as you would if you were not mak-
D-8
ing the election. Then enter “R” in column (f). Enter the amount of the postponed gain as a negative number in column (g). Put it in parentheses to show it
is negative. See the instructions for
Form 8949, columns (f), (g), and (h).
Complete all remaining columns.
Exclusion of Gain From DC
Zone Assets
If you sold or exchanged a District of
Columbia Enterprise Zone (DC Zone)
asset that you acquired after 1997 and
held for more than 5 years, you may be
able to exclude the amount of qualified
capital gain that you would otherwise include in income. The exclusion applies
to an interest in, or property of, certain
businesses operating in the District of
Columbia.
DC Zone asset. A DC Zone asset is any
of the following.
DC Zone business stock.
DC Zone partnership interest.
DC Zone business property.
Qualified capital gain. Qualified capital gain is any gain recognized on the
sale or exchange of a DC Zone asset that
is a capital asset or property used in a
trade or business. It does not include any
of the following gains.
Gain treated as ordinary income
under section 1245.
Section 1250 gain figured as if section 1250 applied to all depreciation
rather than the additional depreciation.
Gain attributable to real property,
or an intangible asset, that is not an integral part of a DC Zone business.
Gain from a related-party transaction. See Sales and Exchanges Between
Related Persons in chapter 2 of Pub.
544.
See section 1400B for more details.
How to report. Report the sale or exchange on Form 8949, Part II, as you
would if you were not taking the exclusion. Then enter “X” in column (f). Enter the amount of the exclusion as a negative number in column (g). Put it in
parentheses to show it is negative. See
the instructions for Form 8949, columns
(f), (g), and (h). Complete all remaining
columns.
Exclusion of Gain From
Qualified Community Assets
If you sold or exchanged a qualified
community asset that you acquired after
2001 and before 2010 and held for more
than 5 years, you may be able to exclude
the qualified capital gain that you would
otherwise include in income. The exclusion applies to an interest in, or property
of, certain renewal community businesses.
Qualified community asset. A qualified community asset is any of the following.
Qualified community stock.
Qualified community partnership
interest.
Qualified community business
property.
Qualified capital gain. Qualified capital gain is any gain recognized on the
sale or exchange of a qualified community asset but does not include any of the
following.
Gain treated as ordinary income
under section 1245.
Section 1250 gain figured as if section 1250 applied to all depreciation
rather than the additional depreciation.
Gain attributable to real property,
or an intangible asset, that is not an integral part of a qualified community business.
Gain from a related-party transaction. See Sales and Exchanges Between
Related Persons in chapter 2 of Pub.
544.
See section 1400F for more details
and special rules.
How to report. Report the sale or exchange on Form 8949, Part II, with the
appropriate box checked, as you would
if you were not taking the exclusion.
Then enter “X” in column (f) and enter
the amount of the exclusion as a negative number in column (g). Put it in parentheses to show it is negative. See the
instructions for Form 8949, columns (f),
(g), and (h). Complete all remaining columns.
Rollover of Gain From
Publicly Traded Securities
You can postpone all or part of any gain
from the sale of publicly traded securities by buying common stock or a partnership interest in a specialized small
business investment company during the
60-day period that began on the date of
the sale. See Pub. 550. Also see the instructions for Form 8949, columns (f),
(g), and (h).
Rollover of Gain From Stock
Sold to ESOPs or Certain
Cooperatives
You can postpone all or part of any gain
from the sale of qualified securities, held
for at least 3 years, to an employee stock
ownership plan (ESOP) or eligible
worker-owned cooperative, if you buy
qualified replacement property. See Pub.
550. Also see the instructions for Form
8949, columns (f), (g), and (h).
Specific Instructions
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your Schedule D. If you do round to
whole dollars, you must round all
amounts. To round, drop amounts under
50 cents and increase amounts from 50
to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.
Lines 1a and 8a—
Transactions Not Reported
on Form 8949
You can report on line 1a (for short-term
transactions) or line 8a (for long-term
transactions) the aggregate totals from
any transactions (except sales of collectibles) for which:
You received a Form 1099-B (or
substitute statement) that shows basis
was reported to the IRS and does not
show a nondeductible wash sale loss in
box 5, and
You do not need to make any adjustments to the basis or type of gain or
loss (short term or long term) reported
on Form 1099-B (or substitute statement), or to your gain or loss.
See How To Complete Form 8949, Col
umns (f) and (g), in the Form 8949 instructions for details about possible adjustments to your gain or loss.
D-9
If you choose to report these transactions on lines 1a and 8a, do not report
them on Form 8949. You do not need to
attach a statement to explain the entries
on lines 1a and 8a and, if you efile your
return, you do not need to file Form
8453.
Figure gain or loss on each line. Subtract the cost or other basis in column (e)
from the proceeds (sales price) in column (d). Enter the gain or loss in column (h). Enter negative amounts in parentheses.
Example 1 – basis reported to the
IRS. You received a Form 1099-B reporting the sale of stock you held for 3
years. It shows proceeds (in box 2a) of
$6,000 and cost or other basis (in box 3)
of $2,000. Box 6b is checked, meaning
that basis was reported to the IRS. You
do not need to make any adjustments to
the amounts reported on Form 1099-B
or enter any codes. This was your only
2013 transaction. Instead of reporting
this transaction on Form 8949, you can
enter $6,000 on Schedule D, line 8a, column (d), $2,000 in column (e), and
$4,000 ($6,000 – $2,000) in column (h).
Example 2 – basis not reported to
the IRS. You received a Form 1099-B
showing proceeds (in box 2a) of $6,000
and cost or other basis (in box 3) of
$2,000. Box 6b is not checked, meaning
that basis was not reported to the IRS.
Do not report this transaction on line 1a
or line 8a. Instead, report the transaction
on Form 8949. Complete all necessary
pages of Form 8949 before completing
line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Example 3 – adjustment. You received a Form 1099-B showing proceeds (in box 2a) of $6,000 and cost or
other basis (in box 3) of $2,000. Box 6b
is checked, meaning that basis was reported to the IRS. However, the basis
shown in box 3 is incorrect. Do not report this transaction on line 1a or
line 8a. Instead, report the transaction on
Form 8949. See the instructions for
Form 8949, columns (f), (g), and (h).
Complete all necessary pages of Form
8949 before completing line 1b, 2, 3, 8b,
9, or 10 of Schedule D.
Lines 1b, 2, 3, 8b, 9, and 10,
Column (h)—Transactions
Reported on Form 8949
Figure gain or loss on each line. First,
subtract the cost or other basis in column (e) from the proceeds (sales price)
in column (d). Then combine the result
with any adjustments in column (g). Enter the gain or loss in column (h). Enter
negative amounts in parentheses.
Example 1 – gain. Column (d) is
$6,000 and column (e) is $2,000. Enter
$4,000 in column (h).
Example 2 – loss. Column (d) is
$6,000 and column (e) is $8,000. Enter
($2,000) in column (h).
Example 3 – adjustment. Column
(d) is $6,000, column (e) is $2,000, and
column (g) is ($1,000). Enter $3,000
($6,000 − $2,000 − $1,000) in column
(h).
Line 13
See Capital Gain Distributions, earlier.
Line 18
If you checked “Yes” on line 17, complete the 28% Rate Gain Worksheet in
these instructions if either of the following apply for 2013.
You reported in Part II of Form
8949 a section 1202 exclusion from the
eligible gain on qualified small business
stock (see Exclusion of Gain on Quali
fied Small Business (QSB) Stock, earlier).
You reported in Part II of Form
8949 a collectibles gain or (loss). A collectibles gain or (loss) is any long-term
gain or deductible long-term loss from
the sale or exchange of a collectible that
is a capital asset.
Collectibles include works of art,
rugs, antiques, metals (such as gold, silver, and platinum bullion), gems,
stamps, coins, alcoholic beverages, and
certain other tangible property.
Include on the worksheet any gain
(but not loss) from the sale or exchange
of an interest in a partnership, S corporation, or trust held for more than 1 year
and attributable to unrealized appreciation of collectibles. For details, see Regulations section 1.1(h)-1. Also, attach
the statement required under Regulations section 1.1(h)-1(e).
Line 19
If you checked “Yes” on line 17, complete the Unrecaptured Section 1250
Gain Worksheet in these instructions if
any of the following apply for 2013.
You sold or otherwise disposed of
section 1250 property (generally, real
property that you depreciated) held more
than 1 year.
You received installment payments
for section 1250 property held more than
Capital Loss Carryover Worksheet—Lines 6 and 14
Keep for Your Records
Use this worksheet to figure your capital loss carryovers from 2012 to 2013 if your 2012 Schedule D, line 21, is a loss and (a) that loss is a
smaller loss than the loss on your 2012 Schedule D, line 16, or (b) the amount on your 2012 Form 1040, line 41 (or your 2012 Form 1040NR,
line 39, if applicable) is less than zero. Otherwise, you do not have any carryovers.
If you and your spouse once filed a joint return and are filing separate returns for 2013, any capital loss carryover from the joint return can be
deducted only on the return of the spouse who actually had the loss.
If you excluded canceled debt from income in 2013, see Pub. 4681.
1. Enter the amount from your 2012 Form 1040, line 41, or your 2012 Form 1040NR, line 39. If a loss,
enclose the amount in parentheses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the loss from your 2012 Schedule D, line 21, as a positive amount . . . . . . . . . . . . . . . . . . . . . .
1.
3. Combine lines 1 and 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
2.
4. Enter the smaller of line 2 or line 3 . . . . . . . . . . . . . . . . . . . .
4.
If line 7 of your 2012 Schedule D is a loss, go to line 5; otherwise, enter 0 on line 5 and go to
line 9.
5. Enter the loss from your 2012 Schedule D, line 7, as a positive amount . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter any gain from your 2012 Schedule D, line 15. If a loss,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Add lines 4 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Shortterm capital loss carryover for 2013. Subtract line 7 from line 5. If zero or less, enter -0-. If
more than zero, also enter this amount on Schedule D, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If line 15 of your 2012 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13.
9. Enter the loss from your 2012 Schedule D, line 15, as a positive amount . . . . . . . . . . . . . . . . . . . . . .
10. Enter any gain from your 2012 Schedule D, line 7. If a loss,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . .
8.
9.
10.
11.
12. Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Longterm capital loss carryover for 2013. Subtract line 12 from line 9. If zero or less, enter -0-. If
more than zero, also enter this amount on Schedule D, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
D-10
1 year for which you are reporting gain
on the installment method.
You received a Schedule K-1 from
an estate or trust, partnership, or S corporation that shows “unrecaptured section 1250 gain.”
You received a Form 1099-DIV or
Form 2439 from a real estate investment
trust or regulated investment company
(including a mutual fund) that reports
“unrecaptured section 1250 gain.”
You reported a long-term capital
gain from the sale or exchange of an interest in a partnership that owned section
1250 property.
Instructions for the Unrecaptured
Section 1250 Gain Worksheet
Lines 1 through 3. If you had more
than one property described on line 1,
complete lines 1 through 3 for each
property on a separate worksheet. Enter
the total of the line 3 amounts for all
properties on line 3 and go to line 4.
Line 4. To figure the amount to enter
on line 4, follow the steps below for
each installment sale of trade or business
property held more than 1 year.
Step 1. Figure the smaller of (a) the
depreciation allowed or allowable, or (b)
the total gain for the sale. This is the
smaller of line 22 or line 24 of your
2013 Form 4797 (or the comparable
lines of Form 4797 for the year of sale)
for the property.
Step 2. Reduce the amount figured in
step 1 by any section 1250 ordinary income recapture for the sale. This is the
amount from line 26g of your 2013
Form 4797 (or the comparable line of
Form 4797 for the year of sale) for the
property. The result is your total unrecaptured section 1250 gain that must be
allocated to the installment payments received from the sale.
Step 3. Generally, the entire amount
of gain from the sale of trade or business
property included in each installment
payment is treated as unrecaptured section 1250 gain until the total unrecaptured section 1250 gain figured in step 2
has been used in full. Figure the amount
of gain treated as unrecaptured section
1250 gain for installment payments received in 2013 as the smaller of (a) the
amount from line 26 or line 37 of your
2013 Form 6252, whichever applies, or
(b) the amount of unrecaptured section
1250 gain remaining to be reported. This
amount is generally the total unrecaptured section 1250 gain for the sale reduced by all gain reported in prior years
(excluding section 1250 ordinary income recapture). However, if you chose
not to treat all of the gain from payments
received after May 6, 1997, and before
August 24, 1999, as unrecaptured section 1250 gain, use only the amount you
chose to treat as unrecaptured section
1250 gain for those payments to reduce
the total unrecaptured section 1250 gain
remaining to be reported for the sale. Include this amount on line 4.
28% Rate Gain Worksheet—Line 18
Line 10. Include on line 10 your share
of the partnership's unrecaptured section
1250 gain that would result if the partnership had transferred all of its section
1250 property in a fully taxable transaction immediately before you sold or exchanged your interest in that partnership.
If you recognized less than all of the realized gain, the partnership will be treated as having transferred only a proportionate amount of each section 1250
property. For details, see Regulations
section 1.1(h)-1. Also attach the statement required under Regulations
section 1.1(h)-1(e).
Line 12. An example of an amount to
include on line 12 is unrecaptured section 1250 gain from the sale of a vacation home you previously used as a rental property but converted to personal use
prior to the sale. To figure the amount to
enter on line 12, follow the applicable
instructions below.
Installment sales. To figure the
amount to include on line 12, follow the
steps below for each installment sale of
property held more than 1 year for
which you did not make an entry in Part
I of your Form 4797 for the year of sale.
Step 1. Figure the smaller of (a) the
depreciation allowed or allowable, or (b)
the total gain for the sale. This is the
smaller of line 22 or line 24 of your
2013 Form 4797 (or the comparable
lines of Form 4797 for the year of sale)
for the property.
Keep for Your Records
1. Enter the total of all collectibles gain or (loss) from items you reported on Form 8949, Part II . . . . . . . . . . . . . . .
2. Enter as a positive number the amount of any section 1202 exclusion you reported in column (g) of Form 8949,
Part II, with code “Q” in column (f), for which you excluded 50% of the gain, plus 2 3 of any section 1202
exclusion you reported in column (g) of Form 8949, Part II, with code “Q” in column (f), for which you excluded
60% of the gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the total of all collectibles gain or (loss) from Form 4684, line 4 (but only if Form 4684, line 15, is more
than zero); Form 6252; Form 6781, Part II; and Form 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter the total of any collectibles gain reported to you on:
Form 1099-DIV, box 2d;
....................
Form 2439, box 1d; and
Schedule K-1 from a partnership, S corporation, estate, or trust.
5. Enter your long-term capital loss carryovers from Schedule D, line 14, and Schedule K-1 (Form 1041),
box 11, code C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. If Schedule D, line 7, is a (loss), enter that (loss) here. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Combine lines 1 through 6. If zero or less, enter -0-. If more than zero, also enter this amount on
Schedule D, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D-11
1.
2.
3.
4.
5. (
)
6. (
)
7.
Unrecaptured Section 1250 Gain Worksheet—Line 19
Keep for Your Records
If you are not reporting a gain on Form 4797, line 7, skip lines 1 through 9 and go to line 10.
1. If you have a section 1250 property in Part III of Form 4797 for which you made an entry in Part I of Form
4797 (but not on Form 6252), enter the smaller of line 22 or line 24 of Form 4797 for that property. If you did
not have any such property, go to line 4. If you had more than one such property, see instructions . . . . . . . . . .
2. Enter the amount from Form 4797, line 26g, for the property for which you made an entry on line 1 . . . . . . . .
3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter the total unrecaptured section 1250 gain included on line 26 or line 37 of Form(s) 6252 from installment
sales of trade or business property held more than 1 year (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter the total of any amounts reported to you on a Schedule K-1 from a partnership or an S corporation as
“unrecaptured section 1250 gain” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Add lines 3 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter the smaller of line 6 or the gain from Form 4797, line 7 . . . . . . . . . . . . . . . . . . 7.
8. Enter the amount, if any, from Form 4797, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Enter the amount of any gain from the sale or exchange of an interest in a partnership attributable to
unrecaptured section 1250 gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Enter the total of any amounts reported to you as “unrecaptured section 1250 gain” on a Schedule K-1, Form
1099-DIV, or Form 2439 from an estate, trust, real estate investment trust, or mutual fund (or other regulated
investment company) or in connection with a Form 1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Enter the total of any unrecaptured section 1250 gain from sales (including installment sales) or other
dispositions of section 1250 property held more than 1 year for which you did not make an entry in Part I of
Form 4797 for the year of sale (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Add lines 9 through 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. If you had any section 1202 gain or collectibles gain or (loss), enter the total of lines 1
through 4 of the 28% Rate Gain Worksheet. Otherwise, enter -0- . . . . . . . . . . . . . . 14.
15. Enter the (loss), if any, from Schedule D, line 7. If Schedule D, line 7, is zero or a
)
gain, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. (
16. Enter your long-term capital loss carryovers from Schedule D, line 14, and
)
Schedule K-1 (Form 1041), box 11, code C* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. (
17. Combine lines 14 through 16. If the result is a (loss), enter it as a positive amount. If the result is zero or a gain,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. Unrecaptured section 1250 gain. Subtract line 17 from line 13. If zero or less, enter -0-. If more than zero,
enter the result here and on Schedule D, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
4.
5.
6.
9.
10.
11.
12.
13.
17.
18.
*If you are filing Form 2555 or 2555-EZ (relating to foreign earned income), see the footnote in the Foreign
Earned Income Tax Worksheet in the Form 1040 instructions before completing this line.
Step 2. Reduce the amount figured
in step 1 by any section 1250 ordinary
income recapture for the sale. This is the
amount from line 26g of your 2013
Form 4797 (or the comparable line of
Form 4797 for the year of sale) for the
property. The result is your total unrecaptured section 1250 gain that must be
allocated to the installment payments received from the sale.
Step 3. Generally, the amount of
capital gain on each installment payment
is treated as unrecaptured section 1250
gain until the total unrecaptured section
1250 gain figured in step 2 has been
used in full. Figure the amount of gain
treated as unrecaptured section 1250
gain for installment payments received
in 2013 as the smaller of (a) the amount
from line 26 or line 37 of your 2013
Form 6252, whichever applies, or (b) the
amount of unrecaptured section 1250
gain remaining to be reported. This
amount is generally the total unrecap-
tured section 1250 gain for the sale reduced by all gain reported in prior years
(excluding section 1250 ordinary income recapture). However, if you chose
not to treat all of the gain from payments
received after May 6, 1997, and before
August 24, 1999, as unrecaptured section 1250 gain, use only the amount you
chose to treat as unrecaptured section
1250 gain for those payments to reduce
the total unrecaptured section 1250 gain
remaining to be reported for the sale. Include this amount on line 12.
Other sales or dispositions of section
1250 property. For each sale of property held more than 1 year (for which you
did not make an entry in Part I of Form
4797), figure the smaller of (a) the depreciation allowed or allowable, or (b)
the total gain for the sale. This is the
smaller of line 22 or line 24 of Form
4797 for the property. Next, reduce that
amount by any section 1250 ordinary income recapture for the sale. This is the
D-12
amount from line 26g of Form 4797 for
the property. The result is the total unrecaptured section 1250 gain for the
sale. Include this amount on line 12.
Line 21
You have a capital loss carryover from
2013 to 2014 if you have a loss on
line 16 and either:
That loss is more than the loss on
line 21, or
The amount on Form 1040, line 41
(or Form 1040NR, line 39, if applicable), is less than zero.
To figure any capital loss carryover
to 2014, you will use the Capital Loss
Carryover Worksheet in the 2014 Instructions for Schedule D. If you want to
figure your carryover to 2014 now, see
Pub. 550.
You will need a copy of your
2013 Form 1040 and Sched
ule D to figure your capital
loss carryover to 2014.
TIP
D-13
Schedule D Tax Worksheet
Keep for Your Records
Complete this worksheet only if line 18 or line 19 of Schedule D is more than zero. Otherwise, complete the Qualified Dividends
and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions for Form 1040NR, line 42) to
figure your tax. Before completing this worksheet, complete Form 1040 through line 43 (or Form 1040NR through line 41).
Exception: Do not use the Qualified Dividends and Capital Gain Tax Worksheet or this worksheet to figure your tax if:
Line 15 or line 16 of Schedule D is zero or less and you have no qualified dividends on Form 1040, line 9b (or Form 1040NR,
line 10b); or
Form 1040, line 43 (or Form 1040NR, line 41) is zero or less.
Instead, see the instructions for Form 1040, line 44 (or Form 1040NR, line 42).
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
Enter your taxable income from Form 1040, line 43 (or Form 1040NR, line 41). (However, if you are filing
Form 2555 or 2555-EZ (relating to foreign earned income), enter instead the amount from line 3 of the
Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 44) . . . . . . . . . . . . . . . . . . . . . 1.
Enter your qualified dividends from Form 1040,
line 9b (or Form 1040NR, line 10b) . . . . . . . . . . . . . 2.
Enter the amount from Form 4952
(used to figure investment interest
expense deduction), line 4g . . . . . . . 3.
Enter the amount from Form 4952,
line 4e* . . . . . . . . . . . . . . . . . . . . . . . 4.
Subtract line 4 from line 3. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Subtract line 5 from line 2. If zero or less, enter -0-** . . . . . . . . . . . . . . .
6.
Enter the smaller of line 15 or line 16 of
Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . 8.
Subtract line 8 from line 7. If zero or less, enter -0-** . . . . . . . . . . . . . . .
9.
Add lines 6 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Add lines 18 and 19 of Schedule D** . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Subtract line 12 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Subtract line 13 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Enter:
• $36,250 if single or married filing
separately;
• $72,500 if married filing jointly or
. . . . . . . . . . . . . . . 15.
qualifying widow(er); or
• $48,600 if head of household
Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Enter the smaller of line 14 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Subtract line 10 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
Enter the larger of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Subtract line 17 from line 16. This amount is taxed at 0%. . . . . . . . . . . . . . . . . . . . . . . . . . 20.
If lines 1 and 16 are the same, skip lines 21 through 41 and go to line 42. Otherwise, go to line 21.
Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
Enter the amount from line 20 (if line 20 is blank, enter -0-) . . . . . . . . . . 22.
Subtract line 22 from line 21. If zero or less, enter -0- . . . . . . . . . . . . . . . 23.
Enter:
• $400,000 if single;
• $225,000 if married filing separately;
• $450,000 if married filing jointly or
. . . . . . . . . . . . . . . 24.
qualifying widow(er); or
• $425,000 if head of household
Enter the smaller of line 1 or line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
Subtract line 26 from line 25. If zero or less, enter -0- . . . . . . . . . . . . . . . 27.
Enter the smaller of line 23 or line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . .
28.
Multiply line 28 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29.
Add lines 22 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30.
If lines 1 and 30 are the same, skip lines 31 through 41 and go to line 42. Otherwise, go to line 31.
D-14
Schedule D Tax Worksheet—Continued
31.
32.
33.
34.
Subtract line 30 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31.
Multiply line 31 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32.
If Schedule D, line 19, is zero or blank, skip lines 33 through 38 and go to line 39. Otherwise, go to line 33.
Enter the smaller of line 9 above or Schedule D, line 19 . . . . . . . . . . . 33.
35.
Add lines 10 and 19 . . . . . . . . . . . . . . . . . . . . . . . 34.
Enter the amount from line 1 above . . . . . . . . . . . 35.
36.
Subtract line 35 from line 34. If zero or less, enter -0- . . . . . . . . . . . . .
37.
Subtract line 36 from line 33. If zero or less, enter -0-
38.
39.
40.
41.
42.
43.
44.
45.
36.
37.
Multiply line 37 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38.
If Schedule D, line 18, is zero or blank, skip lines 39 through 41 and go to line 42. Otherwise, go to line 39.
Add lines 19, 20, 28, 31, and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39.
Subtract line 39 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40.
Multiply line 40 by 28% (.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41.
Figure the tax on the amount on line 19. If the amount on line 19 is less than $100,000, use the Tax Table to
figure the tax. If the amount on line 19 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . 42.
Add lines 29, 32, 38, 41, and 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to
figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . . 44.
Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 43
or line 44. Also include this amount on Form 1040, line 44 (or Form 1040NR, line 42). (If you are filing
Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the
Foreign Earned Income Tax Worksheet in the Form 1040 instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45.
*If applicable, enter instead the smaller amount you entered on the dotted line next to line 4e of Form 4952.
**If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet in
the Instructions for Form 1040, line 44, before completing this line.
D-15
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule E (Form 1040)
Supplemental
Income and Loss
Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties,
partnerships, S corporations, estates, trusts, and residual interests in REMICs.
You can attach your own schedule(s) to report income or loss from any of these
sources. Use the same format as on Schedule E.
Enter separately on Schedule E the total income and the total loss for each part. Enclose loss figures in (parentheses).
Section references are to the Internal
Revenue Code unless otherwise noted.
receipt of certain large gifts or bequests
from certain foreign persons.
Form 4562 to claim depreciation
(including the special allowance) on
assets placed in service in 2013, to claim
amortization that began in 2013, to
make an election under section 179 to
expense certain property, or to report
information on listed property.
Form 4684 to report a casualty or
theft gain or loss involving property
used in your trade or business or
income-producing property.
Form 4797 to report sales,
exchanges, and involuntary conversions
(not from a casualty or theft) of trade or
business property.
Form 6198 to figure your
allowable loss from an at-risk activity.
Form 8082 to notify the IRS of any
inconsistent tax treatment for an item on
your return.
Form 8582 to figure your
allowable loss from passive activities.
Form 8824 to report like-kind
exchanges.
Form 8826 to claim a credit for
expenditures to improve access to your
business for individuals with disabilities.
Form 8873 to figure your
extraterritorial income exclusion.
Form 8910 to claim a credit for
placing a new alternative motor vehicle
in service for business use.
Form 8960 to pay Net Investment
Income Tax on certain income from
your rental and other passive activities.
Single-member limited liability company (LLC). In most cases, a single-member domestic LLC is not treated
as a separate entity for federal income
tax purposes. If you are the sole member
of a domestic LLC, file Schedule E (or
Schedule C, C-EZ, or F, if applicable).
However, you can elect to treat a domes-
Future Developments
For the latest information about developments related to Schedule E (Form
1040) and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/schedulee.
What's New
Standard mileage rate. The standard
mileage rate for miles driven in connection with your rental activities is 56.5
cents per mile.
Net Investment Income Tax. Beginning in 2013, individuals, estates, and
trusts may be subject to the Net Investment Income Tax (NIIT). NIIT is a
3.8% tax on the lesser of net investment
income or the excess of modified adjusted gross income (MAGI) over the
threshold amount. Net investment income may include rental and royalty income, income from partnerships, S corporations and trusts, and income from
other passive activities reported on your
Schedule E. Use Form 8960, Net Investment Income Tax, to figure this tax. For
more information on NIIT, go to
IRS.gov and enter “Net Investment Income Tax” in the search box.
General Instructions
Other Schedules and Forms
You May Have To File
Schedule A (Form 1040) to deduct
interest, taxes, and casualty losses not
related to your business.
Form 3520 to report certain
transactions with foreign trusts and
E-1
Dec 04, 2013
Cat. No. 24332T
tic LLC as a corporation. See Form 8832
for details on the election and the tax
treatment of a foreign LLC.
Information returns. You may have to
file information returns for wages paid
to employees, certain payments of fees
and other nonemployee compensation,
interest, rents, royalties, real estate transactions, annuities, and pensions. You
generally use Form 1099-MISC, Miscellaneous Income, to report rents and payments of fees and other nonemployee
compensation. For details, see Line A,
later, and the 2013 General Instructions
for Certain Information Returns.
If you received cash of more than
$10,000 in one or more related transactions in your trade or business, you may
have to file Form 8300. For details, see
Pub. 1544.
Qualified Joint Venture
If you and your spouse each materially
participate (see Material participation in
the Instructions for Schedule C) as the
only members of a jointly owned and
operated rental real estate business and
you file a joint return for the tax year,
you can elect to be treated as a qualified
joint venture instead of a partnership.
This election, in most cases, will not increase the total tax owed on the joint return. By making the election, you will
not be required to file Form 1065 for
any year the election is in effect and will
instead report the income and deductions directly on your joint return. If you
and your spouse filed Form 1065 for the
year prior to the election, the partnership
terminates at the end of the tax year immediately preceding the year the election takes effect.
Note. Mere joint ownership of property
that is not a trade or business does not
qualify for the election.
Making the election. To make this
election for your rental real estate business, check the “QJV” box on line 2 for
each property that is part of the qualified
joint venture. You must divide all items
of income, gain, loss, deduction, and
credit attributable to the rental real estate
business between you and your spouse
in accordance with your respective interests in the venture. Although you and
your spouse will not each file your own
Schedule E as part of the qualified joint
venture, each of you must report your
interest as separate properties on line 1
of Schedule E. On lines 3 through 22 for
each separate property interest, you must
enter your share of the applicable income, deduction, or loss.
If you have more than three rental real estate or royalty properties, complete
and attach as many Schedules E as you
need to list them. But fill in lines 23a
through 26 on only one Schedule E. The
figures on lines 23a through 26 on that
Schedule E should be the combined totals for all properties reported on your
Schedules E.
Once made, the election can be revoked only with the permission of the
IRS. However, the election technically
remains in effect only for as long as the
spouses filing as a qualified joint venture continue to meet the requirements
to be treated as a qualified joint venture.
If the spouses fail to meet the qualified
joint venture requirements for a year, a
new election will be necessary for any
future year in which the spouses meet
the requirements to be treated as a qualified joint venture.
Rental real estate income generally is
not included in net earnings from
self-employment subject to self-employment tax and generally is subject to passive loss limitation rules. Electing qualified joint venture status does not alter
the application of the self-employment
tax or the passive loss limitation rules.
For more information on qualified
joint ventures, go to IRS.gov and enter
“qualified joint venture” in the search
box.
Reportable Transaction
Disclosure Statement
Use Form 8886 to disclose information
for each reportable transaction in which
you participated. Form 8886 must be
filed for each tax year that your federal
income tax liability is affected by your
participation in the transaction. You may
have to pay a penalty if you are required
to file Form 8886 but do not do so. You
may also have to pay interest and penalties on any reportable transaction understatements. The following are reportable
transactions.
Any listed transaction that is the
same as or substantially similar to tax
avoidance transactions identified by the
IRS.
Any transaction offered to you or a
related party under conditions of confidentiality for which you paid an advisor
a fee of at least $50,000.
Certain transactions for which you
or a related party have contractual protection against disallowance of the tax
benefits.
Certain transactions resulting in a
loss of at least $2 million in any single
tax year or $4 million in any combination of tax years. (At least $50,000 for a
single tax year if the loss arose from a
foreign currency transaction defined in
section 988(c)(1), whether or not the
loss flows through from an S corporation or partnership.)
Certain transactions of interest entered into after November 1, 2006, that
are the same or substantially similar to
transactions that the IRS has identified
by notice, regulation, or other form of
published guidance as transactions of interest.
See the Instructions for Form 8886
for more details.
At-Risk Rules
In most cases, you must complete Form
6198 to figure your allowable loss if you
have:
A loss from an activity carried on
as a trade or business or for the production of income, and
Amounts in the activity for which
you are not at risk.
The at-risk rules in most cases limit
the amount of loss (including loss on the
disposition of assets) you can claim to
the amount you could actually lose in
the activity. However, the at-risk rules
do not apply to losses from an activity of
holding real property placed in service
before 1987. They also do not apply to
losses from your interest acquired before
1987 in a pass-through entity engaged in
E-2
such activity. The activity of holding
mineral property does not qualify for
this exception.
In most cases, you are not at risk for
amounts such as the following.
Nonrecourse loans used to finance
the activity, to acquire property used in
the activity, or to acquire your interest in
the activity that are not secured by your
own property (other than property used
in the activity). However, there is an exception for certain nonrecourse financing borrowed by you in connection with
the activity of holding real property
(other than mineral property). See
Qualified nonrecourse financing, later.
Cash, property, or borrowed
amounts used in the activity (or contributed to the activity, or used to acquire
your interest in the activity) that are protected against loss by a guarantee,
stop-loss agreement, or other similar arrangement (excluding casualty insurance
and insurance against tort liability).
Amounts borrowed for use in the
activity from a person who has an interest in the activity (other than as a creditor) or who is related under section
465(b)(3)(C) to a person (other than
you) having such an interest.
Qualified nonrecourse financing.
Qualified nonrecourse financing is treated as an amount at risk if it is secured
by real property used in an activity of
holding real property subject to the
at-risk rules. Qualified nonrecourse financing is financing for which no one is
personally liable for repayment and is:
Borrowed by you in connection
with the activity of holding real property
(other than mineral property),
Not convertible from a debt obligation to an ownership interest, and
Loaned or guaranteed by any federal, state, or local government, or borrowed by you from a qualified person.
Qualified person. A qualified person is
a person who actively and regularly engages in the business of lending money,
such as a bank or savings and loan association. A qualified person cannot be:
Related to you (unless the nonrecourse financing obtained is commercially reasonable and on substantially
the same terms as loans involving unrelated persons),
The seller of the property (or a person related to the seller), or
A person who receives a fee due to
your investment in real property (or a
person related to that person).
For more details about the at-risk
rules, see the Instructions for Form 6198
and Pub. 925.
Passive Activity Loss Rules
The passive activity loss rules may limit
the amount of losses you can deduct.
These rules apply to losses in Parts I, II,
and III, and line 40 of Schedule E.
Losses from passive activities may be
subject first to the at-risk rules. Losses
deductible under the at-risk rules are
then subject to the passive activity loss
rules.
You can deduct losses from passive
activities in most cases only to the extent of income from passive activities.
An exception for certain rental real estate activities (explained later) may apply.
Passive Activity
A passive activity is any business activity in which you did not materially participate and any rental activity, except as
explained later. If you are a limited partner, in most cases, you are not treated as
having materially participated in the
partnership's activities for the year.
The rental of real or personal property is a rental activity under the passive
activity loss rules in most cases, but exceptions apply. If your rental of property
is not treated as a rental activity, you
must determine whether it is a trade or
business activity, and if so, whether you
materially participated in the activity for
the tax year.
See the Instructions for Form 8582 to
determine whether you materially participated in the activity and for the definition of “rental activity.”
See Pub. 925 for special rules that apply to rentals of:
Substantially nondepreciable property,
Property incidental to development
activities, and
Property related to activities in
which you materially participate.
Activities That Are Not Passive
Activities
Activities of real estate professionals.
If you were a real estate professional for
2013, any rental real estate activity in
which you materially participated is not
a passive activity. You were a real estate
professional for the year only if you met
both of the following conditions.
More than half of the personal
services you performed in trades or businesses during the year were performed
in real property trades or businesses in
which you materially participated.
You performed more than 750
hours of services during the year in real
property trades or businesses in which
you materially participated.
If you are married filing jointly, either you or your spouse must meet both
of the above conditions without taking
into account services performed by the
other spouse.
A real property trade or business is
any real property development, redevelopment, construction, reconstruction, acquisition, conversion, rental, operation,
management, leasing, or brokerage trade
or business. Services you performed as
an employee are not treated as performed in a real property trade or business unless you owned more than 5% of
the stock (or more than 5% of the capital
or profits interest) in the employer.
If you qualify as a real estate professional, rental real estate activities in
which you materially participated are
not passive activities. For purposes of
determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a
separate activity unless you elect to treat
all your interests in rental real estate as
one activity. To make this election, attach a statement to your original tax return that declares you are a qualifying
taxpayer for the year and you are making the election under section 469(c)(7)
(A). The election applies for the year
made and all later years in which you
are a real estate professional. You can
revoke the election only if your facts
and circumstances materially change.
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If you did not make this elec
tion on your timely filed re
turn, you may be eligible to
make a late election to treat all your in
terest in rental real estate as one activi
ty. See Rev. Proc. 201134, 201124
I.R.B. 875, available at www.irs.gov/irb/
201124_IRB/ar07.html.
TIP
If you were a real estate professional for
2013, complete Schedule E, line 43.
Other activities. The rental of a dwelling unit that you used as a home is not
subject to the passive loss limitation
rules. See Line 2, later, to see if you
used the dwelling unit as a home.
A working interest in an oil or gas
well you held directly or through an entity that did not limit your liability is not
a passive activity even if you did not
materially participate.
Royalty income not derived in the ordinary course of a trade or business reported on Schedule E in most cases is
not considered income from a passive
activity.
For more details on passive activities,
see the Instructions for Form 8582 and
Pub. 925.
Exception for Certain Rental Real
Estate Activities
If you meet all of the following conditions, your rental real estate losses are
not limited by the passive activity loss
rules, and you do not need to complete
Form 8582. If you do not meet all of
these conditions, see the Instructions for
Form 8582 to find out if you must complete and attach Form 8582 to figure any
losses allowed.
1. Rental real estate activities are
your only passive activities.
2. You do not have any prior year
unallowed losses from any passive activities.
3. All of the following apply if you
have an overall net loss from these activities:
a. You actively participated (defined
later) in all of the rental real estate activities;
b. If married filing separately, you
lived apart from your spouse all year;
c. Your overall net loss from these
activities is $25,000 or less ($12,500 or
less if married filing separately);
d. You have no current or prior year
unallowed credits from passive activities; and
e. Your modified adjusted gross income (defined later) is $100,000 or less
($50,000 or less if married filing separately).
Active participation. You can meet the
active participation requirement without
regular, continuous, and substantial involvement in real estate activities. But
you must have participated in making
management decisions or arranging for
others to provide services (such as repairs) in a significant and bona fide
sense. Such management decisions include:
Approving new tenants,
Deciding on rental terms,
Approving capital or repair expenditures, and
Other similar decisions.
You are not considered to actively
participate if, at any time during the tax
year, your interest (including your spouse's interest) in the activity was less than
10% by value of all interests in the activity. If you are a limited partner, you
are also not treated as actively participating in a partnership's rental real estate
activities.
Modified adjusted gross income. This
is your adjusted gross income from
Form 1040, line 38, or Form 1040NR,
line 37, without taking into account:
Any allowable passive activity
loss,
Rental real estate losses allowed
for real estate professionals (see Activi
ties of real estate professionals, earlier),
Taxable social security or tier 1
railroad retirement benefits,
Deductible contributions to a traditional IRA or certain other qualified retirement plans under section 219,
The student loan interest deduction,
The tuition and fees deduction,
The domestic production activities
deduction,
The deduction for one-half of
self-employment tax,
The exclusion from income of interest from series EE and I U.S. savings
bonds used to pay higher education expenses, and
Any excluded amounts under an
employer's adoption assistance program.
Recordkeeping
You must keep records to support items
reported on Schedule E in case the IRS
has questions about them. If the IRS examines your tax return, you may be
asked to explain the items reported.
Good records will help you explain any
item and arrive at the correct tax with a
minimum of effort. If you do not have
records, you may have to spend time
getting statements and receipts from various sources. If you cannot produce the
correct documents, you may have to pay
additional tax and be subject to penalties.
Specific Instructions
Filers of Form 1041. If you are a fiduciary filing Schedule E with Form 1041,
enter the estate's or trust's employer
identification number (EIN) in the space
for “Your social security number.”
Part I
Before you begin, see Line 3
and Line 4, later, to determine
CAUTION
if you should report your rent
al real estate and royalty income on
Schedule C, Schedule CEZ, or Form
4835, instead of Schedule E.
!
Line A
If you made any payments in 2013 that
would require you to file any Forms
1099, check the “Yes” box. Otherwise,
check the “No” box. See the 2013 General Instructions for Certain Information
Returns if you are unsure whether you
were required to file any Forms 1099.
Also see the separate instructions for
each Form 1099.
Generally, you must file Form
1099MISC if you paid at least
$600 in rents, services, prizes,
medical and health care payments, and
other income payments. The Guide to
Information Returns in the 2013 Gener
al Instructions for Certain Information
Returns has more information, including
the due dates for the various information
returns.
TIP
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Income or Loss From
Rental Real Estate and
Royalties
Use Part I to report the following.
Income and expenses from rental
real estate (including personal property
leased with real estate).
Royalty income and expenses.
For an estate or trust only, farm
rental income and expenses based on
crops or livestock produced by the tenant. Estates and trusts do not use Form
4835 or Schedule F (Form 1040) for this
purpose.
If you own a part interest in a rental
real estate property, report only your
part of the income and expenses on
Schedule E.
Complete lines 1 and 2 for each rental real estate property. For royalty properties, line 2 and the address portion on
line 1 should be left blank and you
should enter code “6” for royalty property.
If you have more than three rental real estate or royalty properties, complete
and attach as many Schedules E as you
need to list them. But answer lines A
and B and fill in lines 23a through 26 on
only one Schedule E. The figures on
lines 23a through 26 on that Schedule E
should be the combined totals for all
properties reported on your Schedules E.
If you are also using page 2 of Schedule E, use the same Schedule E on
which you entered the combined totals
for Part I.
Personal property. Do not use Schedule E to report income and expenses
from the rental of personal property,
such as equipment or vehicles. Instead,
use Schedule C or C-EZ if you are in the
business of renting personal property.
You are in the business of renting personal property if the primary purpose for
renting the property is income or profit
and you are involved in the rental activity with continuity and regularity.
If your rental of personal property is
not a business, see the instructions for
Form 1040, lines 21 and 36, to find out
how to report the income and expenses.
Extraterritorial income exclusion.
Except as otherwise provided in the Internal Revenue Code, gross income includes all income from whatever source
derived. Gross income, however, does
not include extraterritorial income that is
qualifying foreign trade income under
certain circumstances. Use Form 8873 to
figure the extraterritorial income exclusion. Report it on Schedule E as explained in the Instructions for Form
8873.
Chapter 11 bankruptcy cases. If you
were a debtor in a chapter 11 bankruptcy
case, see Chapter 11 Bankruptcy Cases
under Income in the Instructions for
Form 1040.
Line 1a
For rental real estate property only,
show the street address, city or town,
state, and ZIP code. If the property is located in a foreign country, enter the city,
province or state, country, and postal
code.
Line 1b
For the type of property, enter one of the
codes listed under “Type of Property” in
Part I of the form.
Self-rental. Enter code type “7” for
self-rental if you rent property to a trade
or business in which you materially participated. See Rental of Property to a
Nonpassive Activity in Pub. 925 for details about the tax treatment of income
from this type of rental property.
Other. Enter code type “8” if the property is not one of the other types listed
on the form. Attach a statement to your
return describing the property.
Line 2
If you rented out a dwelling unit that
you also used for personal purposes during the year, you may not be able to deduct all the expenses for the rental part.
“Dwelling unit” (unit) means a house,
apartment, condominium, or similar
property.
Anyone in your family (or in the
family of someone else who owns part
of the unit), unless the unit is rented at a
fair rental price to that person as his or
her main home,
Anyone who pays less than a fair
rental price for the unit, or
Anyone under an agreement that
lets you use some other unit.
Do not count as personal use:
Any day you spent working substantially full time repairing and maintaining the unit, even if family members
used it for recreational purposes on that
day, or
Any days you used the unit as your
main home before or after renting it or
offering it for rent, if you rented or tried
to rent it for at least 12 consecutive
months (or for a period of less than 12
consecutive months at the end of which
you sold or exchanged it).
Whether or not you can deduct expenses for the unit depends on whether
or not you used the unit as a home in
2013. You used the unit as a home if
your personal use of the unit was more
than the greater of:
14 days, or
10% of the total days it was rented
to others at a fair rental price.
If you did not use the unit as a home,
you can deduct all your expenses for the
rental part, subject to the at-risk rules
and the passive activity loss rules explained earlier.
If you did use the unit as a home and
rented the unit out for fewer than 15
days in 2013, do not report the rental income and do not deduct any rental expenses. If you itemize deductions on
Schedule A, you can deduct allowable
interest, taxes, and casualty losses.
For each property listed on line 1a,
report the number of days in the year
each property was rented at fair rental
value and the number of days of personal use.
If you did use the unit as a home and
rented the unit out for 15 or more days
in 2013, you may not be able to deduct
all your rental expenses. You can deduct
all the following expenses for the rental
part on Schedule E.
A day of personal use is any day, or
part of a day, that the unit was used by:
You for personal purposes,
Any other person for personal purposes, if that person owns part of the
unit (unless rented to that person under a
“shared equity” financing agreement),
Mortgage interest.
Real estate taxes.
Casualty losses.
Other rental expenses not related to
your use of the unit as a home, such as
advertising expenses and rental agents'
fees.
E-5
If any income is left after deducting
these expenses, you can deduct other expenses, including depreciation, up to the
amount of remaining income. You can
carry over to 2014 the amounts you cannot deduct.
Regardless of whether you
used the unit as a home, expen
CAUTION
ses related to days of personal
use do not qualify as rental expenses.
You must allocate your expenses based
on the number of days of personal use to
total use of the property. For example,
you used your property for personal use
for 7 days and rented it for 63 days. In
most cases, 10% (7÷70) of your expen
ses are not rental expenses and cannot
be deducted on Schedule E.
!
See Pub. 527 for details.
QJV. Check the box for “QJV” if you
owned the property as a member of a
qualified joint venture reporting income
not subject to self-employment tax. See
Qualified Joint Venture, earlier.
Line 3
If you received rental income from real
estate (including personal property
leased with real estate), report the income on line 3. Use a separate column
(A, B, or C) for each rental property. Include income received for renting a
room or other space.
If you received services or property
instead of money as rent, report the fair
market value of what you received as
rental income on line 3.
If you provided significant services to
the renter, such as maid service, report
the rental activity on Schedule C or
C-EZ, not on Schedule E. Significant
services do not include the furnishing of
heat and light, cleaning of public areas,
trash collection, or similar services.
If you were a real estate dealer, include only the rent received from real
estate (including personal property
leased with this real estate) you held for
the primary purpose of renting to produce income. Do not use Schedule E to
report income and expenses from rentals
of real estate you held for sale to customers in the ordinary course of your
business as a real estate dealer. Instead
use Schedule C or C-EZ for those rentals.
For more details on rental income,
use TeleTax topic 414 ( see What is Tel
eTax? in the Instructions for Form
1040), or see Pub. 527.
Rental income from farm production
or crop shares. Report farm rental income and expenses on Form 4835 if:
You are an individual,
You received rental income based
on crops or livestock produced by the
tenant, and
You did not materially participate
in the management or operation of the
farm.
Line 4
Report on line 4 royalties from oil, gas,
or mineral properties (not including operating interests); copyrights; and patents. Use a separate column (A, B, or C)
for each royalty property.
If you received $10 or more in royalties during 2013, the payer should send
you a Form 1099-MISC or similar statement by January 31, 2014, showing the
amount you received. Report this
amount on line 4.
If you are in business as a self-employed writer, inventor, artist, etc., report your royalty income and expenses
on Schedule C or C-EZ.
You may be able to treat amounts received as “royalties” for the transfer of a
patent or amounts received on the disposal of coal and iron ore as the sale of a
capital asset. For details, see Pub. 544.
Enter on line 4 the gross amount of
rent and royalty income, even if state or
local taxes were withheld from oil or gas
payments you received. Include taxes
withheld by the producer on line 16.
General Instructions for
Lines 5 Through 21
Enter your rental and royalty expenses
for each property in the appropriate column. You can deduct all ordinary and
necessary expenses, such as taxes, interest, repairs, insurance, management fees,
agents' commissions, and depreciation.
Do not deduct the value of your own
labor or amounts paid for capital investments or capital improvements.
Enter your total expenses for mortgage interest (line 12), depreciation expenses and depletion (line 18), and total
expenses (line 20) on lines 23c through
23e, respectively, even if you have only
one property.
Renting out part of your home. If you
rent out only part of your home or other
property, deduct the part of your expenses that applies to the rented part.
Credit or deduction for access expenditures. You may be able to claim a tax
credit for eligible expenditures paid or
incurred in 2013 to provide access to
your business for individuals with disabilities. See Form 8826 for details.
You can also elect to deduct up to
$15,000 of qualified costs paid or incurred in 2013 to remove architectural or
transportation barriers to individuals
with disabilities and the elderly.
You cannot take both the credit and
the deduction for the same expenditures.
Line 6
You can deduct ordinary and necessary
auto and travel expenses related to your
rental activities, including 50% of meal
expenses incurred while traveling away
from home. In most cases you can either
deduct your actual expenses or take the
standard mileage rate. You must use actual expenses if you used more than four
vehicles simultaneously in your rental
activities (as in fleet operations). You
cannot use actual expenses for a leased
vehicle if you previously used the standard mileage rate for that vehicle.
You can use the standard mileage
rate for 2013 only if you:
Owned the vehicle and used the
standard mileage rate for the first year
you placed the vehicle in service, or
Leased the vehicle and are using
the standard mileage rate for the entire
lease period (except the period, if any,
before 1998).
If you take the standard mileage rate,
multiply the number of miles driven in
connection with your rental activities by
56.5 cents per mile. Include this amount
and your parking fees and tolls on line 6.
You cannot deduct rental or
lease payments, depreciation,
CAUTION
or your actual auto expenses if
you use the standard mileage rate.
!
If you deduct actual auto expenses:
Include on line 6 the rental activity
portion of the cost of gasoline, oil, re-
E-6
pairs, insurance, tires, license plates,
etc., and
Show auto rental or lease payments
on line 19 and depreciation on line 18.
If you claim any auto expenses (actual or the standard mileage rate), you
must complete Part V of Form 4562 and
attach Form 4562 to your tax return.
See Pub. 527 and Pub. 463 for details.
Line 10
Include on line 10 fees for tax advice
and the preparation of tax forms related
to your rental real estate or royalty properties.
Do not deduct legal fees paid or incurred to defend or protect title to property, to recover property, or to develop
or improve property. Instead, you must
capitalize these fees and add them to the
property's basis.
Lines 12 and 13
In most cases, to determine the interest
expense allocable to your rental activities, you must have records to show how
the proceeds of each debt were used.
Specific tracing rules apply for allocating debt proceeds and repayment. See
Pub. 535 for details.
If you have a mortgage on your rental
property, enter on line 12 the amount of
interest you paid for 2013 to banks or
other financial institutions.
Do not deduct prepaid interest when
you paid it. You can deduct it only in the
year to which it is properly allocable.
Points, including loan origination fees,
charged only for the use of money must
be deducted over the life of the loan.
If you paid $600 or more in interest
on a mortgage during 2013, the recipient
should send you a Form 1098 or similar
statement by January 31, 2014, showing
the total interest received from you.
If you paid more mortgage interest
than is shown on your Form 1098 or
similar statement, see Pub. 535 to find
out if you can deduct part or all of the
additional interest. If you can, enter the
entire deductible amount on line 12. Attach a statement to your return explaining the difference. In the space to the
left of line 12, enter “See attached.”
Note. If the recipient was not a financial institution or you did not receive a
Form 1098 from the recipient, report
your deductible mortgage interest on
line 13.
If you and at least one other person
(other than your spouse if you file a joint
return) were liable for and paid interest
on the mortgage, and the other person
received Form 1098, report your share
of the deductible interest on line 13. Attach a statement to your return showing
the name and address of the person who
received Form 1098. On the dotted line
next to line 13, enter “See attached.”
Line 14
You can deduct the cost of repairs made
to keep your property in good working
condition. Repairs in most cases do not
add significant value to the property or
extend its life. Examples of repairs are
fixing a broken lock or painting a room.
Improvements that increase the value of
the property or extend its life, such as
replacing a roof or renovating a kitchen,
must be capitalized and depreciated (that
is, they cannot be deducted in full in the
year they are paid or incurred). See
Line 18, later.
Line 17
You can deduct the cost of ordinary and
necessary telephone calls related to your
rental activities or royalty income (for
example, calls to the renter). However,
the base rate (including taxes and other
charges) for local telephone service for
the first telephone line into your residence is a personal expense and is not
deductible.
Line 18
Depreciation is the annual deduction
you must take to recover the cost or other basis of business or investment property having a useful life substantially beyond the tax year. Land is not depreciable.
Depreciation starts when you first use
the property in your business or for the
production of income. It ends when you
deduct all your depreciable cost or other
basis or no longer use the property in
your business or for the production of
income.
See the Instructions for Form 4562 to
figure the amount of depreciation to enter on line 18.
You must complete and attach Form
4562 only if you are claiming:
Depreciation on property first
placed in service during 2013,
Depreciation on listed property
(defined in the Instructions for Form
4562), including a vehicle, regardless of
the date it was placed in service, or
A section 179 expense deduction
or amortization of costs that began in
2013.
See Pub. 527 for more information on
depreciation of residential rental property. See Pub. 946 for a more comprehensive guide to depreciation.
If you have an economic interest in
mineral property, you may be able to
take a deduction for depletion. Mineral
property includes oil and gas wells,
mines, and other natural deposits (including geothermal deposits). See Pub.
535 for details.
Separating cost of land and buildings.
If you buy buildings and your cost includes the cost of the land on which they
stand, you must divide the cost between
the land and the buildings to figure the
basis for depreciation of the buildings.
The part of the cost that you allocate to
each asset is the ratio of the fair market
value of that asset to the fair market value of the whole property at the time you
buy it.
If you are not certain of the fair market values of the land and the buildings,
you can divide the cost between them
based on their assessed values for real
estate tax purposes.
Line 19
Enter on line 19 any ordinary and necessary expenses not listed on lines 5
through 18.
You may be able to deduct, on
line 19, part or all of the cost of modifying existing commercial buildings to
make them energy efficient. For details,
see section 179D, Notice 2006-52, Notice 2008-40, and Notice 2012-26. You
can find Notice 2006-52 on page 1175
of Internal Revenue Bulletin 2006-26 at
www.irs.gov/irb/200626_IRB/
ar11.html. You can find Notice 2008-40
on page 725 of Internal Revenue Bulle-
E-7
tin
2008-14
at
www.irs.gov/irb/
200814_IRB/ar12.html. You can find
Notice 2012-26 on page 847 of Internal
Revenue
Bulletin
2012-17
at
www.irs.gov/irb/201217_IRB/
ar08.html.
Line 21
If you have amounts for which you are
not at risk, use Form 6198 to determine
the amount of your deductible loss. Enter that amount in the appropriate column of Schedule E, line 21. In the space
to the left of line 21, enter “Form 6198.”
Attach Form 6198 to your return. For
details on the at-risk rules, see AtRisk
Rules, earlier.
Line 22
Do not complete line 22 if the amount
on line 21 is from royalty properties.
If you have a rental real estate loss
from a passive activity (defined earlier),
the amount of loss you can deduct may
be limited by the passive activity loss
rules. You may need to complete Form
8582 to figure the amount of loss, if any,
to enter on line 22. See the Instructions
for Form 8582 to determine if your loss
is limited.
If your rental real estate loss is not
from a passive activity or you meet the
exception for certain rental real estate
activities (explained earlier), you do not
have to complete Form 8582. Enter the
loss from line 21 on line 22.
If you have an unallowed rental real
estate loss from a prior year that after
completing Form 8582 you can deduct
this year, include that loss on line 22.
Parts II and III
If you need more space in Part II or III
to list your income or losses, attach a
continuation sheet using the same format as shown in Part II or III. However,
be sure to complete the “Totals” columns for lines 29a and 29b, or lines 34a
and 34b, as appropriate. If you also
completed Part I on more than one
Schedule E, use the same Schedule E on
which you entered the combined totals
in Part I.
Tax preference items. If you are a
partner, a shareholder in an S
corporation, or a beneficiary of an estate
or trust, you must take into account your
share of preferences and adjustments
from these entities for the alternative
minimum tax on Form 6251 or Schedule I (Form 1041).
Part II
Income or Loss From
Partnerships and S
Corporations
If you are a member of a partnership or
joint venture or a shareholder in an S
corporation, use Part II to report your
share of the partnership or S corporation
income (even if not received) or loss.
If you elected to be taxed as a
qualified joint venture instead
CAUTION
of a partnership, follow the re
porting rules under Qualified Joint Venture, earlier.
!
You should receive a Schedule K-1
from the partnership or S corporation.
You should also receive a copy of the
Partner's or Shareholder's Instructions
for Schedule K-1. Your copy of Schedule K-1 and its instructions will tell you
where on your return to report your
share of the items. If you did not receive
these instructions with your Schedule K-1, see the instructions for Form
1040 or Form 1040NR for how to get
tax forms, instructions, and publications.
Do not attach Schedules K-1 to your return. Keep them for your records.
If you are treating items on your tax
return differently from the way the partnership (other than an electing large
partnership) or S corporation reported
them on its return, you may have to file
Form 8082. If you are a partner in an
electing large partnership, you must report the items shown on Schedule K-1
(Form 1065-B) on your tax return the
same way the partnership reported the
items on Schedule K-1.
Special rules that limit losses. Please
note the following.
If you have an interest in a partnership or S corporation that is involved in
a farming business, your losses may be
limited if the partnership accepted certain subsidies. You will be notified on
the Schedule K-1 if the partnership or S
corporation received one of these subsi-
dies. Use Worksheet 1 on the last page
of these instructions to determine if you
have an excess farm loss for the current
year. See the Instructions for Schedule F
for more details on how to complete the
worksheet. If you had a loss from a partnership or S corporation that was not allowed last year because of the excess
farm loss rules, see Line 27 later, for
how to report it.
If you have other farming busi
nesses requiring you to file
CAUTION
Schedule F or any Schedule C
activity of processing a farm commodity,
you should use one of the worksheets in
the Instructions for Schedule F instead
of Worksheet 1 on the last page of these
instructions.
!
If you have a current year loss, or a
prior year unallowed loss, from a partnership or an S corporation, see AtRisk
Rules and Passive Activity Loss Rules,
earlier.
Partners and S corporation shareholders should get a separate statement of income, expenses, deductions, and credits
for each activity engaged in by the partnership and S corporation. If you are
subject to the at-risk rules for any activity, check the box on the appropriate line
in Part II, column (e) of Schedule E, and
use Form 6198 to figure the amount of
any deductible loss. If the activity is
nonpassive, enter any deductible loss
from Form 6198 on the appropriate line
in Part II, column (h) of Schedule E.
If you have a passive activity loss,
in most cases you need to complete
Form 8582 to figure the amount of the
allowable loss to enter in Part II, column
(f), for that activity. But if you are a
general partner or an S corporation
shareholder reporting your share of a
partnership or an S corporation loss
from a rental real estate activity and you
meet all of the conditions listed earlier
under Exception for Certain Rental Real
Estate Activities, you do not have to
complete Form 8582. Instead, enter your
allowable loss in Part II, column (f).
If you have passive activity income,
complete Part II, column (g), for that activity.
If you have nonpassive income or
losses, complete Part II, columns (h)
through (j), as appropriate.
E-8
Domestic Partnerships
See the Schedule K-1 instructions before
entering on your return other partnership
items from a passive activity or income
or loss from any publicly traded partnership.
You can deduct unreimbursed ordinary and necessary expenses you paid on
behalf of the partnership if you were required to pay these expenses under the
partnership agreement. See Line 27, later, for how to report these expenses.
Report allowable interest expense
paid or incurred from debt-financed acquisitions in Part II or on Schedule A
depending on the type of expenditure to
which the interest is allocated. See Pub.
535 for details.
If you claimed a credit for federal tax
on gasoline or other fuels on your 2012
Form 1040 or Form 1040NR based on
information received from the partnership, enter as income in column (g) or
column (j), whichever applies, the
amount of the credit claimed for 2012.
Part or all of your share of partnership income or loss from the operation
of the business may be considered net
earnings from self-employment that
must be reported on Schedule SE. Enter
the amount from Schedule K-1 (Form
1065), box 14, code A (or from Schedule K-1 (Form 1065-B), box 9 (code
J1)), on Schedule SE, after you reduce
this amount by any allowable expenses
attributable to that income.
Foreign Partnerships
Follow the instructions below in addition to the instructions earlier for Do
mestic Partnerships.
If you are a U.S. person, you may
have
received
Forms
1099-B,
1099-DIV, and 1099-INT reporting your
share of certain partnership income, because payors of income to the foreign
partnership in most cases are required to
allocate and report payments of that income directly to each of the partners of
the foreign partnership. If you received
both Schedule K-1 and Form 1099 for
the same type and source of partnership
income, report only the income shown
on Schedule K-1 in accordance with its
instructions.
If you are not a U.S. person, you may
have received Forms 1042-S reporting
your share of certain partnership income, because payors of income to the
foreign partnership in most cases are required to allocate and report payments
of that income directly to each of the
partners of the foreign partnership. If
you received both Schedule K-1 and
Form 1042-S for the same type and
source of partnership income, report the
income on your return as follows.
For all income effectively connected with the conduct of a trade or business in the United States, report only the
income shown on Schedule K-1 in accordance with its instructions.
For all income not effectively connected with the conduct of a trade or
business in the United States, report on
page 4 of Form 1040NR only the income shown on Form 1042-S (if you are
required to file Form 1040NR).
Requirement to file Form 8865. If you
are a U.S. person, you may have to file
Form 8865 if any of the following applies.
1. You controlled a foreign partnership (that is, you owned more than a
50% direct or indirect interest in the
partnership).
2. You owned at least a 10% direct
or indirect interest in a foreign partnership while U.S. persons controlled that
partnership.
3. You had an acquisition, disposition, or change in proportional interest
of a foreign partnership that:
a. Increased your direct interest to at
least 10% or reduced your direct interest
of at least 10% to less than 10%, or
b. Changed your direct interest by at
least a 10% interest.
4. You contributed property to a foreign partnership in exchange for a partnership interest if:
a. Immediately after the contribution, you owned, directly or indirectly,
at least a 10% interest in the partnership,
or
b. The value of the property you
contributed, when added to the value of
any other property you or any related
person contributed to the partnership
during the 12-month period ending on
the date of transfer, exceeds $100,000.
viously contributed to that partnership if
you were a partner at the time of the disposition.
For more details, including penalties
for failing to file Form 8865, see Form
8865 and its separate instructions.
S Corporations
If you are a shareholder in an S corporation, your share of the corporation's aggregate losses and deductions (combined
income, losses, and deductions) is in
most cases limited to the adjusted basis
of your corporate stock and any debt the
corporation owes you. Any loss or deduction not allowed this year because of
the basis limitation can be carried forward and deducted in a later year subject
to the basis limitation for that year.
If you are claiming a deduction for
your share of an aggregate loss, attach to
your return a computation of the adjusted basis of your corporate stock and of
any debt the corporation owes you. See
the Schedule K-1 instructions for details.
After applying the basis limitation,
the deductible amount of your aggregate
losses and deductions may be further reduced by the at-risk rules and the passive activity loss rules. See AtRisk
Rules and Passive Activity Loss Rules
earlier.
Distributions of prior year accumulated earnings and profits of S corporations are dividends and are reported on
Form 1040, line 9a.
Interest expense relating to the acquisition of shares in an S corporation
may be fully deductible on Schedule E.
For details, see Pub. 535.
Your share of the net income of an S
corporation is not subject to self-employment tax.
Line 27
If you answered “Yes” on line 27, follow the instructions below. If you fail to
follow these instructions, the IRS may
send you a notice of additional tax due
because the amounts reported by the
partnership or S corporation on Schedule K-1 do not match the amounts you
reported on your tax return.
Also, you may have to file Form
8865 to report certain dispositions by a
foreign partnership of property you pre-
E-9
Losses Not Allowed in Prior Years
Due to the At-Risk, Excess Farm
Loss, or Basis Limitations
Enter your total prior year unallowed losses that are now deductible on
a separate line in column (h) of line 28.
Do not combine these losses with, or net
them against, any current year amounts
from the partnership or S corporation.
Enter “PYA” in column (a) of the
same line.
Prior Year Unallowed Losses
From a Passive Activity Not
Reported on Form 8582
Enter on a separate line in column
(f) of line 28 your total prior year unallowed losses not reported on Form 8582.
Such losses include prior year unallowed losses now deductible because
you did not have an overall loss from all
passive activities or you disposed of
your entire interest in a passive activity
in a fully taxable transaction. Do not
combine these losses with, or net them
against, any current year amounts from
the partnership or S corporation.
Enter “PYA” in column (a) of the
same line.
Unreimbursed Partnership
Expenses
You can deduct unreimbursed ordinary and necessary partnership expenses
you paid on behalf of the partnership on
Schedule E if you were required to pay
these expenses under the partnership
agreement (except amounts deductible
only as itemized deductions, which you
must enter on Schedule A).
Enter unreimbursed partnership expenses from nonpassive activities on a
separate line in column (h) of line 28.
Do not combine these expenses with, or
net them against, any other amounts
from the partnership.
If the expenses are from a passive
activity and you are not required to file
Form 8582, enter the expenses related to
a passive activity on a separate line in
column (f) of line 28. Do not combine
these expenses with, or net them against,
any other amounts from the partnership.
Enter “UPE” in column (a) of the
same line.
Line 28
For nonpassive income or loss (and passive income or losses for which you are
not filing Form 8582), enter in the applicable column of line 28 your current
year ordinary income or loss from the
partnership or S corporation. Report
each related item required to be reported
on Schedule E (including items of income or loss stated separately on Schedule K-1) in the applicable column of a
separate line following the line on which
you reported the current year ordinary
income or loss. Also enter a description
of the related item (for example, depletion) in column (a) of the same line.
If you are required to file Form 8582,
see the Instructions for Form 8582 before completing Schedule E.
Part III
Income or Loss From
Estates and Trusts
If you are a beneficiary of an estate or
trust, use Part III to report your part of
the income (even if not received) or loss.
You should receive a Schedule K-1
(Form 1041) from the fiduciary. Your
copy of Schedule K-1 and its instructions will tell you where on your return
to report the items from Schedule K-1.
Do not attach Schedule K-1 to your return. Keep it for your records.
If you are treating items on your tax
return differently from the way the estate or trust reported them on its return,
you may have to file Form 8082.
If you have estimated taxes credited
to you from a trust (Form 1041, Schedule K-1, box 13, code A), enter “ES payment claimed” and the amount on the
dotted line next to line 37. Do not include this amount in the total on line 37.
Instead, enter the amount on Form 1040,
line 63, or Form 1040NR, line 62.
A U.S. person who transferred property to a foreign trust may have to report
the income received by the trust as a result of the transferred property if, during
2013, the trust had a U.S. beneficiary.
See section 679. An individual who received a distribution from, or who was
the grantor of or transferor to, a foreign
trust must also complete Part III of
Schedule B (Form 1040A or 1040) and
may have to file Form 3520. In addition,
the owner of a foreign trust must ensure
that the trust files an annual information
return on Form 3520-A.
Part IV
Income or Loss From Real
Estate Mortgage Investment
Conduits (REMICs)
If you are the holder of a residual interest in a REMIC, use Part IV to report
your total share of the REMIC's taxable
income or loss for each quarter included
in your tax year. You should receive
Schedule Q (Form 1066) and instructions from the REMIC for each quarter.
Do not attach Schedule(s) Q to your return. Keep them for your records.
If you are treating REMIC items on
your tax return differently from the way
the REMIC reported them on its return,
you may have to file Form 8082.
If you are the holder of a residual interest in more than one REMIC, attach a
continuation sheet using the same format as in Part IV. Enter the combined
totals of columns (d) and (e) on Schedule E, line 39. If you also completed Part
I on more than one Schedule E, use the
same Schedule E on which you entered
the combined totals in Part I.
REMIC income or loss is not income
or loss from a passive activity.
Note. If you are the holder of a regular
interest in a REMIC, do not use Schedule E to report the income you received.
Instead, report it on Form 1040, line 8a.
Column (c). Report the total of the
amounts shown on Schedule(s) Q,
line 2c. This is the smallest amount you
are allowed to report as your taxable income (Form 1040, line 43). It is also the
smallest amount you are allowed to report as your alternative minimum taxable income (AMTI) on Form 6251,
line 28.
If the amount in column (c) is larger
than your taxable income would otherwise be, enter the amount from column
(c) on Form 1040, line 43. Similarly, if
the amount in column (c) is larger than
your AMTI would otherwise be, enter
the amount from column (c) on Form
E-10
6251, line 28. Enter “Sch Q” on the dotted line to the left of this amount on
Form 1040, line 43, and Form 6251,
line 28, if applicable.
Note. These rules also apply to estates
and trusts that hold a residual interest in
a REMIC. Be sure to make the appropriate entries on the comparable lines on
Form 1041.
!
CAUTION
Do not include the amount
shown in column (c) in the to
tal on Schedule E, line 39.
Column (e). Report the total of the
amounts shown on Schedule(s) Q,
line 3b. If you itemize your deductions,
include this amount on Schedule A
(Form 1040), line 23.
Part V
Summary
Line 42
You will not be charged a penalty for
underpayment of estimated tax if:
1. Your gross farming or fishing income for 2012 or 2013 is at least
two-thirds of your gross income, and
2. You file your 2013 tax return and
pay the tax due by March 3, 2014.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with
these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally,
tax returns and return information are
confidential, as required by section
6103.
The time needed to complete and file
this form will vary depending on individual circumstances. The estimated
burden for individual taxpayers filing
this form is included in the estimates
shown in the instructions for their individual income tax return. The estimated
burden for all other taxpayers who file
this form is approved under OMB control number 1545-1972 and is shown
next.
Recordkeeping . . . . . . . . .
Learning about the law or the
form . . . . . . . . . . . . . . .
Preparing the form . . . . . .
Copying, assembling, and
sending the form to the IRS .
E-11
3 hrs., 3 min.
1 hr., 2 min.
1 hr., 34 min.
34 min.
If you have comments concerning the
accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you.
See the instructions for the tax return
with which this form is filed.
Worksheet 1 — Excess farm loss from an interest in a
partnership or S corporation involved in
farming business(es)
Keep for Your Records
!
In determining if you have an excess farm loss, do not take into account any deductions for losses arising by reason of fire, storm, or other casualty, or
by reason of disease or drought, involving your farm businesses.
CAUTION
Note. When instructed in the worksheet below to enter an amount from line 30, 31, or 32 of Schedule E, include only the amount
on that line that relates to farming businesses.
1. Enter the amount from your 2013 Schedule(s) E, line 31. If this amount is less
than $300,000 ($150,000 if married filing separately), stop here; you do not
have an excess farm loss in 2013. If more than $300,000 ($150,000 if married
filing separately), continue to line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Subtract $300,000 ($150,000 if married filing separately) from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the amount from your 2013 Schedule(s) E, line 30 . . . . . . . . . . . . . . . . . .
2.
3.
4. Is line 3 greater than or equal to line 2? If yes, stop here; you do not have an
excess farm loss in 2013. If no, continue to line 5
5. Enter your net gain/loss from the sale of farming business property reported on
Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter your net gain/loss from the sale of farming business property reported on
Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Combine line 5 and line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Add line 3 and line 7. Is this greater than or equal to line 2? If yes, stop here; you do not have an excess
farm loss in 2013. If no, continue to line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount from your 2012 Schedule(s) E, line 32 . . . . . . . . . . . . . . . . . .
9.
10. Enter your combined net gain/loss from the sale of farming business property
reported on your 2012 Form 4797 and Schedule D. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from your 2011 Schedule(s) E, line 32 . . . . . . . . . . . . . . . . . . 11.
12. Enter your combined net gain/loss from the sale of farming business property
reported on your 2011 Form 4797 and Schedule D. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from your 2010 Schedule(s) E, line 32 . . . . . . . . . . . . . . . . . . 13.
14. Enter your combined net gain/loss from the sale of farming business property
reported on your 2010 Form 4797 and Schedule D. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Enter the amount from your 2009 Schedule(s) E, line 32 . . . . . . . . . . . . . . . . . . 15.
16. Enter your combined net gain/loss from the sale of farming business property
reported on your 2009 Form 4797 and Schedule D. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Enter the amount from your 2008 Schedule(s) E, line 32 . . . . . . . . . . . . . . . . . . 17.
18. Enter your combined net gain/loss from the sale of farming business property
reported on your 2008 Form 4797 and Schedule D. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Combine lines 9 through 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Enter the greater of line 19 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . 20.
21. Add line 8 and line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Excess farm loss. Subtract line 1 from line 21. If zero or less, you have an excess farm loss that
reduces the amount of loss you can deduct this year. If you have more than one farming business with
an overall loss this year, allocate the excess farm loss amount on a pro rata basis among those farming
businesses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
E-12
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule F
Profit or Loss
From Farming
Use Schedule F (Form 1040) to report farm income and expenses. File it with Form
1040, 1040NR, 1041, 1065, or 1065-B.
Your farming activity may subject you to state and local taxes and other requirements such as business licenses and fees. Check with your state and local governments
for more information.
Additional information. Pub. 225 has more information and examples to help you
complete your farm tax return. It also lists important dates that apply to farmers.
Section references are to the Internal Revenue Code unless
otherwise noted.
Pub. 225 for more information on how to report various farm
losses, such as losses due to death of livestock or damage to
crops or other farm property.
Form 4797 to report sales, exchanges, or involuntary
conversions (other than from a casualty or theft) of certain farm
property. Also use this form to report sales of livestock held for
draft, breeding, sport, or dairy purposes.
Form 4835 to report rental income based on crop or
livestock shares produced by a tenant if you did not materially
participate in the management or operation of a farm. This
income is not subject to self-employment tax. See Pub. 225.
Form 6198 to figure your allowable loss if you have a
business loss and you have amounts invested in the business
for which you are not at risk.
Form 8582 to figure your allowable loss from passive
activities.
Form 8824 to report like-kind exchanges.
Form 8903 to take a deduction for income from domestic
production activities.
Single-member limited liability company (LLC). Generally,
a single-member domestic LLC is not treated as a separate entity for federal income tax purposes. If you are the sole member
of a domestic LLC engaged in the business of farming, file
Schedule F (Form 1040). However, you can elect to treat a domestic LLC as a corporation. See Form 8832 for details on the
election.
Heavy highway vehicle use tax. If you use certain highway
trucks, truck-trailers, tractor trailers, or buses in your farming
business, you may have to pay a federal highway motor vehicle
use tax. See the Instructions for Form 2290 to find out if you
owe this tax and go to www.irs.gov/trucker for the latest developments.
Information returns. You may have to file information returns for wages paid to employees, certain payments of fees
and other nonemployee compensation, interest, rents, royalties,
real estate transactions, annuities, and pensions. For details, see
Line F, later, and the 2013 General Instructions for Certain Information Returns.
If you received cash of more than $10,000 in one or more
related transactions in your farming business, you may have to
file Form 8300. For details, see Pub. 1544.
Future Developments
For the latest information about developments related to Schedule F (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/schedulef.
What's New
Standard mileage rate. The standard mileage rate for business use of your vehicle for 2013 is 56.5 cents per mile.
Simplified method for business use of home deduction. If
you use your home in your farming business, you may be able
to figure the deduction for the business use of your home using
a simplified method. See Pub. 587 for more information.
General Instructions
Other Schedules and Forms You May Have
To File
Schedule E (Form 1040), Part I, to report rental income
from pastureland based on a flat charge. However, report on
Schedule F (Form 1040), line 8, pasture income received from
taking care of someone else's livestock. Also use Schedule E
(Form 1040), Part I, to report farm rental income and expenses
of a trust or estate based on crops or livestock produced by a
tenant.
Schedule J (Form 1040) to figure your tax by averaging
your farm income over the previous 3 years. Doing so may
reduce your tax.
Schedule SE (Form 1040) to pay self-employment tax on
income from your farming business.
Form 3800 to claim any general business credits.
Form 4562 to claim depreciation (including the special
allowance) on assets placed in service in 2013, to claim
amortization that began in 2013, to make an election under
section 179 to expense certain property, or to report
information on vehicles and other listed property.
Form 4684 to report a casualty or theft gain or loss
involving farm business property, including purchased
livestock held for draft, breeding, sport, or dairy purposes. See
Reportable transaction disclosure statement. If you entered
into a reportable transaction in 2013, you must file Form 8886
F-1
Nov 05, 2013
Cat. No. 17152R
to disclose information if your federal income tax liability is affected by your participation in the transaction. You may have
to pay a penalty if you are required to file Form 8886 but do
not do so. You may also have to pay interest and penalties on
any reportable transaction understatements. For more information on reportable transactions, see the Instructions for Form
8886.
The only states with community property laws are Arizona,
California, Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin.
Estimated Tax
If you had to make estimated tax payments for 2013, and you
underpaid your estimated tax, you will not be charged a penalty
if both of the following apply.
Your gross farming or fishing income for 2012 or 2013 is
at least two-thirds of your gross income, and
You file your 2013 tax return and pay the tax due by
March 3, 2014.
Farm Owned and Operated By Spouses
If you and your spouse jointly own and operate a farm as an
unincorporated business and share in the profits and losses, you
can be taxed as a partnership and file Form 1065, or you each
can file Schedule F (Form 1040) as a qualified joint venture.
For details, see chapter 15 of Pub. 225.
Qualified Joint Venture
If you and your spouse each materially participate as the only
members of a jointly owned and operated farm, and you file a
joint return for the tax year, you can elect to be treated as a
qualified joint venture instead of a partnership. This election in
most cases will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare
coverage without filing a partnership return. For an explanation
of “material participation,” see the instructions for Schedule C
(Form 1040), line G, and Line E, later, in these instructions.
Making the election. To make this election, you must divide
all items of income, gain, loss, deduction, and credit attributable to the farming business between you and your spouse in accordance with your respective interests in the venture. Each of
you must file a separate Schedule F (Form 1040). On each line
of your separate Schedule F (Form 1040), you must enter your
share of the applicable income, deduction, or loss. Each of you
must also file a separate Schedule SE (Form 1040) to pay
self-employment tax, as applicable.
As long as you remain qualified, your election cannot be revoked without IRS consent.
For more information on qualified joint ventures, go to
IRS.gov and enter “qualified joint venture” in the search box.
Specific Instructions
Exception—Community Income
If you use an accrual method, check the box for “Accrual.”
Complete Schedule F (Form 1040), Parts II, III, and Part I,
line 9. Generally, report income in the year in which you
earned it and deduct expenses in the year you incurred them,
even if you did not pay them in that year. Accrual basis taxpayers are put on a cash basis for deducting business expenses owed to a related cash-basis taxpayer. Other rules determine the
timing of deductions based on economic performance. See Pub.
538.
Farming syndicates. Farming syndicates cannot use the cash
method of accounting. A farming syndicate may be a partnership, LLC, S corporation, or any other enterprise other than a C
corporation if:
The interests in the business have at any time been offered
for sale in a way that would require registration with any federal or state agency, or
More than 35% of the losses during any tax year are allocable to limited partners or limited entrepreneurs. A limited
partner is one who can lose only the amount invested or required to be invested in the partnership. A limited entrepreneur
Filers of Forms 1041, 1065, and 1065-B. Do not complete
the block labeled “Social security number (SSN).” Instead, enter the employer identification number (EIN) issued to the estate, trust, or partnership on line D.
Line B
On line B, enter one of the 14 principal agricultural activity
codes listed in Part IV on page 2 of Schedule F (Form 1040).
Select the code that best describes the source of most of your
income.
Line C
If you use the cash method, check the box for “Cash.” Complete Schedule F (Form 1040), Parts I and II. In most cases, report income in the year in which you actually or constructively
received it and deduct expenses in the year you paid them.
However, if the payment of an expenditure creates an asset
having a useful life that extends substantially beyond the close
of the year, it may not be deductible or may be deductible only
in part for the year of the payment. See chapter 2 of Pub. 225.
If you and your spouse wholly own an unincorporated farming
business as community property under the community property
laws of a state, foreign country, or U.S. possession, you can
treat your wholly-owned, unincorporated business as a sole
proprietorship, instead of a partnership. Any change in your reporting position will be treated as a conversion of the entity.
Report your income and deductions as follows.
If only one spouse participates in the business, all of the
income from that business is the self-employment earnings of
the spouse who carried on the business.
If both spouses participate, the income and deductions are
allocated to the spouses based on their distributive shares.
If either or both you and your spouse are partners in a
partnership, see Pub. 541.
If you and your spouse elected to treat the business as a
qualifying joint venture, see Qualified Joint Venture, earlier,
for how to report income and deductions.
F-2
is a person who does not take any active part in managing the
business.
from passive activities only to the extent of income from passive activities. For details, see Pub. 925.
Line D
Line F
Enter on line D the employer identification number (EIN) that
was issued to you on Form SS-4. Do not enter your SSN. Do
not enter another taxpayer's EIN (for example, from any Forms
1099-MISC that you received). If you do not have an EIN,
leave line D blank.
If you made any payments in 2013 that would require you to
file any Forms 1099, check the “Yes” box. Otherwise, check
the “No” box. See the 2013 General Instructions for Certain Information Returns if you are unsure whether you are required
to file any Forms 1099. Also see the separate specific instructions for each Form 1099.
You need an EIN only if you have a qualified retirement
plan or are required to file employment, excise, alcohol, tobacco, or firearms returns, or if you are a payer of gambling winnings. If you need an EIN, see the Instructions for Form SS-4.
Single-member LLCs. If you are a sole owner of an LLC that
is not treated as a separate entity for federal income tax purposes, you may have an EIN that was issued to the LLC (and in
the LLC's legal name) if you are required to file employment
tax returns and certain excise tax returns. However, you should
enter on line D only the EIN issued to you and in your
name as the sole proprietor of your farming business. If you
do not have such an EIN, leave line D blank. Do not enter on
line D the EIN issued to the LLC.
Single-member limited liability companies (LLCs) with employees. Single-member LLCs that are disregarded as entities
separate from their owner for federal tax purposes are required
to file employment tax returns using the LLC's name and employer identification number (EIN) rather than the LLC owner's name and EIN. For more information, see the Instructions
for Form SS-4.
Filers of Forms 1041, 1065, and 1065-B. Enter on line D the
EIN issued to the estate, trust, or partnership.
Generally, you must file Form 1099-MISC if you paid
at least $600 in rents, services, prizes, medical and
health care payments, and other income payments.
The Guide to Information Returns in the 2013 General Instructions for Certain Information Returns has more information,
including the due dates for the various information returns.
TIP
Part I. Farm Income—Cash
Method
In Part I, show income received for items listed on lines 1
through 8. In most cases, include both the cash actually or constructively received and the fair market value of goods or other
property received for these items. Income is constructively received when it is credited to your account or set aside for you
to use. However, direct payments or counter-cyclical payments
received under the Food, Conservation, and Energy Act of
2008 are required to be included in income only in the year of
actual receipt.
If you ran the farm yourself and received rents based on
crop shares or farm production, report these rents as income on
line 2.
Sales of livestock because of weather-related conditions. If
you sold livestock because of drought, flood, or other weather-related conditions, you can elect to report the income from
the sale in the year after the year of sale if all of the following
apply.
Your main business is farming.
You can show that you sold the livestock only because of
weather-related conditions.
Your area qualified for federal aid.
See chapter 3 of Pub. 225 for details.
Chapter 11 bankruptcy. If you were a debtor in a chapter 11
bankruptcy case during 2013, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040 (under Income) and the
Instructions for Schedule SE (Form 1040).
Forms 1099 or CCC-1099-G. If you received Forms 1099 or
CCC-1099-G showing amounts paid to you, first determine if
the amounts are to be included with farm income. Then use the
following chart to determine where to report the income on
Schedule F (Form 1040). Include the Form 1099 or
CCC-1099-G amounts in the total amount reported on that line.
Line E
Material participation. For the definition of material participation for purposes of the passive activity rules, see the instructions for Schedule C (Form 1040), line G. If you meet any of
the material participation tests described in those instructions,
check the “Yes” box.
If you are a retired or disabled farmer, you are treated as
materially participating in a farming business if you materially
participated 5 or more of the 8 years preceding your retirement
or disability. Also, a surviving spouse is treated as materially
participating in a farming activity if he or she actively manages
the farm and the real property used for farming meets the estate
tax rules for special valuation of farm property passed from a
qualifying decedent.
Check the “No” box if you did not materially participate. If
you checked “No” and you have a loss from this business, see
Limit on passive losses, next. If you have a profit from this
business activity but have current year losses from other passive activities or prior year unallowed passive activity losses,
see the Instructions for Form 8582.
Limit on passive losses. If you checked the “No” box and you
have a loss from this business, you may have to use Form 8582
to figure your allowable loss, if any, to enter on Schedule F
(Form 1040), line 34. In most cases, you can deduct losses
F-3
Form
Where to
report
1099-PATR . . . . . . . . . . . . . . . . . . . . . . .
1099-A . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC for crop insurance . . . . . . . . . . . .
1099-G or CCC-1099-G
Line 3a
Line 5b
Line 6a
for disaster payments . . . . . . . . . . . . . .
Line 6a
for other agricultural program payments . . .
Line 4a
sults from redemption of the commodity because you previously reported the CCC loan proceeds as income. You are treated
as repurchasing the commodity for the amount of the loan repayment. However, if you did not report the CCC loan proceeds under the election, you must report the market gain on
line 4b.
If you received a direct or counter-cyclical payment in 2013,
your farm losses may be reduced. See Excess farm loss rules in
Line 35, later, for more details.
You may receive Form 1099-MISC for other types of income. In this case, report it on whichever line best describes
the income. For example, if you receive a Form 1099-MISC for
custom farming work, include this amount on line 7.
Lines 5a Through 5c
Commodity Credit Corporation (CCC) loans. In most cases, you do not report CCC loan proceeds as income. However,
if you pledge part or all of your production to secure a CCC
loan, you can elect to report the loan proceeds as income in the
year you receive them. If you make this election (or made the
election in a prior year), report loan proceeds you received in
2013 on line 5a. Attach a statement to your return showing the
details of the loan(s). See chapter 3 of Pub. 225.
Forfeited CCC loans. Include the full amount forfeited on
line 5b, even if you reported the loan proceeds as income. This
amount may be reported to you on Form 1099-A.
If you did not elect to report the loan proceeds as income,
also include the forfeited amount on line 5c.
If you did elect to report the loan proceeds as income, you
generally will not have an entry on line 5c. But if the amount
forfeited is different from your basis in the commodity, you
may have an entry on line 5c.
See chapter 3 of Pub. 225 for details on the tax consequences of electing to report CCC loan proceeds as income or forfeiting CCC loans.
If you received a CCC loan in 2013, your farm losses may
be reduced. See Excess farm loss rules in Line 35, later, for
more details.
Lines 3a and 3b
If you received distributions from a cooperative in 2013, you
should receive a Form 1099-PATR. On line 3a, show your total
distributions from cooperatives. This includes patronage dividends, nonpatronage distributions, per-unit retain allocations,
and redemptions of nonqualified written notices of allocation
and per-unit retain certificates.
Show patronage dividends received in cash and the dollar
amount of qualified written notices of allocation. If you received property as patronage dividends, report the fair market
value of the property as income. Include cash advances received from a marketing cooperative. If you received per-unit
retains in cash, show the amount of cash. If you received qualified per-unit retain certificates, show the stated dollar amount
of the certificates.
Do not include as income on line 3b patronage dividends
from buying personal or family items, capital assets, or depreciable assets. Enter these amounts on line 3a only. Because you
do not report patronage dividends from these items as income,
you must subtract the amount of the dividend from the cost or
other basis of these items.
Lines 4a and 4b
Lines 6a Through 6d
Enter on line 4a the total of the following amounts.
Direct payments.
Counter-cyclical payments.
Price support payments.
Market gain from the repayment of a secured Commodity
Credit Corporation (CCC) loan for less than the original loan
amount.
Diversion payments.
Cost-share payments (sight drafts).
Payments in the form of materials (such as fertilizer or
lime) or services (such as grading or building dams).
In most cases, you must report crop insurance proceeds in the
year you receive them. Federal crop disaster payments are treated as crop insurance proceeds. However, if 2013 was the year
of damage, you can elect to include certain proceeds in income
for 2014. To make this election, check the box on line 6c and
attach a statement to your return. See chapter 3 of Pub. 225 for
a description of the proceeds for which an election can be made
and for what you must include in your statement.
If you elect to defer any eligible crop insurance proceeds,
you must defer all such crop insurance proceeds (including federal crop disaster payments) from a single trade or business.
These amounts are government payments you received and are
usually reported to you on Form 1099-G. You may also receive
Form CCC-1099-G from the Department of Agriculture showing the amounts and types of payments made to you.
Enter on line 6a the total crop insurance proceeds you received in 2013, even if you elect to include them in income for
2014.
On line 4b, report only the taxable amount. For example, do
not report the market gain shown on Form CCC-1099-G on
line 4b if you elected to report CCC loan proceeds as income in
the year received (see Lines 5a Through 5c, next). No gain re-
Enter on line 6b the taxable amount of the proceeds you received in 2013. Do not include proceeds you elect to include in
income for 2014.
F-4
Enter on line 6d the amount, if any, of crop insurance proceeds you received in 2012 and elected to include in income
for 2013.
Part II. Farm Expenses
Do not deduct the following.
Personal or living expenses (such as taxes, insurance, or
repairs on your home) that do not produce farm income.
Expenses of raising anything you or your family used.
The value of animals you raised that died.
Inventory losses.
Personal losses.
Line 8
Enter on line 8 income not otherwise reportable on lines 1
through 7. This includes the following types of income.
Illegal federal irrigation subsidies. See chapter 3 of Pub.
225.
Bartering income.
Income from cancellation of debt. In most cases, if a debt
is canceled or forgiven, you must include the canceled amount
in income. If a federal agency, financial institution, or credit
union canceled or forgave a debt you owed of $600 or more, it
should send you a Form 1099-C, or similar statement, by January 31, 2014, showing the amount of debt canceled in 2013.
However, you may be able to exclude the canceled debt from
income. See Pub. 4681 for details.
State gasoline or fuel tax refunds you received in 2013.
The amount of credit for biofuel claimed on line 2 of
Form 6478.
The amount of credit for biodiesel and renewable diesel
fuels claimed on line 8 of Form 8864.
The amount of credit for federal tax paid on fuels claimed
on your 2012 Form 1040. For information on including the
credit in income, see chapter 2 of Pub. 510.
Any recapture of excess depreciation on any listed property, including any section 179 expense deduction, if the business
use percentage of that property decreased to 50% or less in
2013. Use Part IV of Form 4797 to figure the recapture. See the
instructions for Schedule C (Form 1040), line 13, for the definition of listed property.
The inclusion amount on leased listed property (other than
vehicles) when the business use percentage drops to 50% or
less. See chapter 5 of Pub. 946 to figure the amount.
Any recapture of the deduction or credit for clean-fuel vehicle refueling property or alternative fuel vehicle refueling
property used in your farming business. For details on how to
figure recapture, see Regulations section 1.179A-1.
Any income from breeding fees, or fees from renting
teams, machinery, or land that is not reported on Schedule E
(Form 1040) or Form 4835.
The gain or loss on the sale of commodity futures contracts if the contracts were made to protect you from price
changes. These are a form of business insurance and are considered hedges. If you had a loss in a closed futures contract,
enclose the amount of the loss in parentheses.
If you were repaid for any part of an expense, you must subtract the amount you were repaid from the deduction.
Capitalizing costs of property. If you produced real or tangible personal property or acquired property for resale, certain
expenses must be included in inventory costs or capitalized.
These expenses include the direct costs of the property and the
share of any indirect costs allocable to that property. However,
these rules generally do not apply to expenses of:
1. Producing any plant that has a preproductive period of 2
years or less,
2. Raising animals, or
3. Replanting certain crops if they were lost or damaged by
reason of freezing temperatures, disease, drought, pests, or
casualty.
Exceptions (1) and (2) do not apply to tax shelters,
farming syndicates, partnerships, or corporations reCAUTION
quired to use the accrual method of accounting under
section 447 or 448(a)(3).
!
If you capitalize your expenses, do not reduce your deductions on lines 10 through 32e by the capitalized expenses. Instead, enter the total amount capitalized in parentheses on
line 32f (to indicate a negative amount) and enter “263A” in
the space to the left of the total. See Preproductive period expenses, later, for details.
But you may be able to currently deduct rather than capitalize the expenses of producing a plant with a preproductive period of more than 2 years. See Election to deduct certain preproductive period expenses, next.
Election to deduct certain preproductive period expenses.
If the preproductive period of any plant you produce is more
than 2 years, you can elect to currently deduct the expenses
rather than capitalize them. But you cannot make this election
for the costs of planting or growing citrus or almond groves incurred before the end of the fourth tax year beginning with the
tax year you planted them in their permanent grove. You are
treated as having made the election by deducting the preproductive period expenses in the first tax year for which you can
make this election and by applying the special rules, discussed
later.
For property acquired and hedging positions established, you must clearly identify on your books and
CAUTION
records both the hedging transaction and the item(s)
or aggregate risk being hedged.
!
Purchase or sales contracts are not true hedges if they offset
losses that already occurred. If you bought or sold commodity
futures with the hope of making a profit due to favorable price
changes, report the profit or loss on Form 6781 instead of this
line.
In the case of a partnership or S corporation, the
election must be made by the partner, shareholder, or
CAUTION
member. This election cannot be made by tax shelters, farming syndicates, partnerships, or corporations required to use the accrual method of accounting under section
447 or 448(a)(3).
!
F-5
Unless you obtain IRS consent, you must make this election
for the first tax year in which you engage in a farming business
involving the production of property subject to the capitalization rules. You cannot revoke this election without IRS consent.
Do not deduct depreciation, rent or lease payments, or your
actual operating expenses.
If you deduct actual expenses:
Include on line 10 the business portion of expenses for
gasoline, oil, repairs, insurance, license plates, etc., and
Show depreciation on line 14 and rent or lease payments
on line 24a.
Special rules. If you make the election to deduct preproductive expenses for plants:
Any gain you realize when disposing of the plants is ordinary income up to the amount of the preproductive expenses
you deducted, and
The alternative depreciation rules apply to property
placed in service in any tax year your election is in effect.
For details, see Uniform Capitalization Rules in chapter 6 of
Pub. 225.
If you claim any car or truck expenses (actual or the standard mileage rate), you must provide the information requested
on Form 4562, Part V. Be sure to attach Form 4562 to your return.
For details, see chapter 4 of Pub. 463.
Line 12
Prepaid farm supplies. In most cases, if you use the cash
method of accounting and your prepaid farm supplies are more
than 50% of your other deductible farm expenses, your deduction for those supplies may be limited. Prepaid farm supplies
include expenses for feed, seed, fertilizer, and similar farm supplies not used or consumed during the year.
They also include the cost of poultry that would be allowable as a deduction in a later tax year if you were to:
1. Capitalize the cost of poultry bought for use in your
farming business and deduct it ratably over the lesser of 12
months or the useful life of the poultry, and
2. Deduct the cost of poultry bought for resale in the year
you sell or otherwise dispose of it.
Deductible conservation expenses generally are those that are
paid to conserve soil and water for land used in farming, to prevent erosion of land used for farming, or for endangered species recovery. These expenses include (but are not limited to)
costs for the following.
The treatment or movement of earth, such as leveling,
grading, conditioning, terracing, contour furrowing, and the restoration of soil fertility.
The construction, control, and protection of diversion
channels, drainage ditches, irrigation ditches, earthen dams,
watercourses, outlets, and ponds.
The eradication of brush.
The planting of windbreaks.
The achievement of site-specific management actions recommended in recovery plans approved pursuant to the Endangered Species Act of 1973.
If the limit applies, you can deduct prepaid farm supplies
that do not exceed 50% of your other deductible farm expenses
in the year of payment. You can deduct the excess only in the
year you use or consume the supplies (other than poultry,
which is deductible as explained above). For details and exceptions to these rules, see chapter 4 of Pub. 225.
Whether or not this 50% limit applies, your expenses for
livestock feed paid during the year but consumed in a later year
may be subject to the rules explained in the line 16 instructions.
These expenses can be deducted only if they are consistent
with a conservation plan approved by the Natural Resources
Conservation Service of the Department of Agriculture or a recovery plan approved pursuant to the Endangered Species Act
of 1973, for the area in which your land is located. If no plan
exists, the expenses must be consistent with a plan of a comparable state agency. You cannot deduct the expenses if they
were paid or incurred for land used in farming in a foreign
country.
Line 10
You can deduct the actual expenses of operating your car or
truck or take the standard mileage rate. You must use actual expenses if you used five or more vehicles simultaneously in your
farming business (such as in fleet operations). You cannot use
actual expenses for a leased vehicle if you previously used the
standard mileage rate for that vehicle.
Do not deduct expenses you paid or incurred to drain or fill
wetlands, or to prepare land for center pivot irrigation systems.
Your deduction cannot exceed 25% of your gross income
from farming (excluding certain gains from selling assets such
as farm machinery and land). If your conservation expenses are
more than the limit, the excess can be carried forward and deducted in later tax years. However, the amount deductible for
any one year cannot exceed the 25% gross income limit for that
year.
You can take the standard mileage rate for 2013 only if you:
Owned the vehicle and used the standard mileage rate for
the first year you placed the vehicle in service, or
Leased the vehicle and are using the standard mileage rate
for the entire lease period.
For details, see chapter 5 of Pub. 225.
If you take the standard mileage rate:
Multiply the number of business miles driven by 56.5
cents, and
Add to this amount your parking fees and tolls, and enter
the total on line 10.
Line 13
Enter amounts paid for custom hire or machine work (the machine operator furnished the equipment).
F-6
Do not include amounts paid for rental or lease of equipment you operated yourself. Instead, report those amounts on
line 24a.
plies explained earlier. If all of the above do not apply, you can
deduct the prepaid feed only in the year it is consumed.
Line 18
Line 14
Do not include the cost of transportation incurred in purchasing
livestock held for resale as freight paid. Instead, add these costs
to the cost of the livestock.
You can deduct depreciation of buildings, improvements, cars
and trucks, machinery, and other farm equipment of a permanent nature.
Line 20
Do not deduct depreciation on your home, furniture or other
personal items, land, livestock you bought or raised for resale,
or other property in your inventory.
Deduct on this line premiums paid for farm business insurance.
Deduct on line 15 amounts paid for employee accident and
health insurance. Amounts credited to a reserve for self-insurance or premiums paid for a policy that pays for your lost earnings due to sickness or disability are not deductible. For details,
see chapter 6 of Pub. 535.
You can also elect under section 179 to expense a portion of
the cost of certain property you bought in 2013 for use in your
farming business. The section 179 election is made on Form
4562.
Lines 21a and 21b
For information about depreciation and the section 179 deduction, see Pub. 946 and chapter 7 of Pub. 225. For details on
the special depreciation allowance, see chapter 3 of Pub. 946.
Interest allocation rules. The tax treatment of interest expense differs depending on its type. For example, home mortgage interest and investment interest are treated differently.
“Interest allocation” rules require you to allocate (classify)
your interest expense so it is deducted (or capitalized) on the
correct line of your return and receives the right tax treatment.
These rules could affect how much interest you are allowed to
deduct on Schedule F (Form 1040).
In most cases, you allocate interest expense by tracing how
the proceeds of the loan are used. See chapter 4 of Pub. 535 for
details.
If you paid interest on a debt secured by your main home
and any of the proceeds from that debt were used in your farming business, see chapter 4 of Pub. 535 to figure the amount to
include on lines 21a and 21b.
How to report. If you have a mortgage on real property used
in your farming business (other than your main home), enter on
line 21a the interest you paid for 2013 to banks or other financial institutions for which you received a Form 1098 (or similar
statement). If you did not receive a Form 1098, enter the interest on line 21b.
If you paid more mortgage interest than is shown on Form
1098, see chapter 4 of Pub. 535 to find out if you can deduct
the additional interest. If you can, include the amount on
line 21a. Attach a statement to your return explaining the difference and enter “See attached” in the margin next to line 21a.
If you and at least one other person (other than your spouse
if you file a joint return) were liable for and paid interest on the
mortgage and the other person received the Form 1098, include
your share of the interest on line 21b. Attach a statement to
your return showing the name and address of the person who
received the Form 1098. In the margin next to line 21b, enter
“See attached.”
Do not deduct interest you prepaid in 2013 for later years;
include only the part that applies to 2013.
See the Instructions for Form 4562 for information on when
you must complete and attach Form 4562.
Line 15
Deduct contributions to employee benefit programs that are not
an incidental part of a pension or profit-sharing plan included
on line 23. Examples are accident and health plans, group-term
life insurance, and dependent care assistance programs. If you
made contributions on your behalf as a self-employed person to
a dependent care assistance program, complete Form 2441,
Parts I and III, to figure your deductible contributions to that
program.
Contributions you made on your behalf as a self-employed
person to an accident and health plan or for group-term life insurance are not deductible on Schedule F (Form 1040). However, you may be able to deduct on Form 1040, line 29 (or on
Form 1040NR, line 29), the amount you paid for health insurance on behalf of yourself, your spouse, and dependent(s) even
if you do not itemize your deductions. See the instructions for
Form 1040, line 29, or Form 1040NR, line 29, for details.
You must reduce your line 15 deduction by the amount of
any credit for small employer health insurance premiums determined on Form 8941. See Form 8941 and its instructions to determine which expenses are eligible for the credit.
Line 16
If you use the cash method, you cannot deduct when paid the
cost of feed your livestock will consume in a later year unless
all of the following apply.
The payment was for the purchase of feed rather than a
deposit.
The prepayment had a business purpose and was not
made merely to avoid tax.
Deducting the prepayment will not materially distort your
income.
If all of the above apply, you can deduct the prepaid feed
when paid, subject to the overall limit for Prepaid farm sup-
F-7
Line 22
Line 25
Enter the amounts you paid for farm labor. Do not include
amounts paid to yourself. Reduce your deduction by the
amounts claimed on:
Form 5884, Work Opportunity Credit, line 2;
Form 8844, Empowerment Zone Employment Credit,
line 2;
Form 8845, Indian Employment Credit, line 4; and
Form 8932, Credit for Employer Differential Wage Payments, line 2.
Enter amounts you paid for incidental repairs and maintenance
of farm buildings, machinery, and equipment that do not add to
the property's value or appreciably prolong its life.
Do not deduct repairs or maintenance on your home.
Line 29
You can deduct the following taxes on this line.
Real estate and personal property taxes on farm business
assets.
Social security and Medicare taxes you paid to match
what you are required to withhold from farm employees' wages.
Federal unemployment tax.
Federal highway use tax.
Contributions to state unemployment insurance fund or
disability benefit fund if they are considered taxes under state
law.
Include the cost of boarding farm labor but not the value of
any products they used from the farm. Include only what you
paid household help to care for farm laborers.
If you provided taxable fringe benefits to your employees, such as personal use of a car, do not include
CAUTION
in farm labor the amounts you depreciated or deducted elsewhere.
!
Line 23
Do not deduct the following taxes on this line.
Federal income taxes, including your self-employment
tax. However, you can deduct one-half of self-employment tax
on Form 1040, line 27 or Form 1040NR, line 27.
Estate and gift taxes.
Taxes assessed for improvements, such as paving and
sewers.
Taxes on your home or personal use property.
State and local sales taxes on property purchased for use
in your farming business. Instead, treat these taxes as part of
the cost of the property.
Other taxes not related to your farming business.
Enter your deduction for contributions to employee pension,
profit-sharing, or annuity plans. If the plan included you as a
self-employed person, enter contributions made as an employer
on your behalf on Form 1040, line 28 (or on Form 1040NR,
line 28), not on Schedule F (Form 1040).
In most cases, you must file the applicable form listed next
if you maintain a pension, profit-sharing, or other funded-deferred compensation plan. The filing requirement is not affected by whether or not the plan qualified under the Internal Revenue Code, or whether or not you claim a deduction for the
current tax year. There is a penalty for failure to timely file
these forms.
Form 5500-EZ. File this form if you have a one-participant
retirement plan that meets certain requirements. A one-participant plan is a plan that covers only you (or you and your
spouse).
Form 5500-SF. File this form electronically with the Department of Labor (at www.efast.dol.gov) if you have a small plan
(fewer than 100 participants in most cases) that meets certain
requirements.
Form 5500. File this form electronically with the Department
of Labor (at www.efast.dol.gov) for a plan that does not meet
the requirements for filing Form 5500-EZ or Form 5500-SF.
Line 30
Enter amounts you paid for gas, electricity, water, and other
utilities for business use on the farm. Do not include personal
utilities. You cannot deduct the base rate (including taxes) of
the first telephone line into your residence, even if you use it
for your farming business. But you can deduct expenses you
paid for your farming business that are more than the cost of
the base rate for the first phone line. For example, if you had a
second phone line, you can deduct the business percentage of
the charges for that line, including the base rate charges.
Lines 32a Through 32f
For details, see Pub. 560.
Include all ordinary and necessary farm expenses not deducted
elsewhere on Schedule F (Form 1040), such as advertising, office supplies, etc. Do not include fines or penalties paid to a
government for violating any law.
Lines 24a and 24b
If you rented or leased vehicles, machinery, or equipment, enter on line 24a the business portion of your rental cost. But if
you leased a vehicle for a term of 30 days or more, you may
have to reduce your deduction by an inclusion amount. See
Leasing a Car in chapter 4 of Pub. 463 to figure this amount.
At-risk loss deduction. Any loss from this activity that was
not allowed last year because of the at-risk rules is treated as a
deduction allocable to this activity in 2013.
Bad debts. See chapter 10 of Pub. 535.
Enter on line 24b amounts paid to rent or lease other property such as pasture or farmland.
Business start-up costs. If your farming business began in
2013, you can elect to deduct up to $5,000 of certain business
start-up costs. The $5,000 limit is reduced (but not below zero)
F-8
by the amount by which your start-up costs exceed $50,000.
Your remaining start-up costs can be amortized over a
180-month period, beginning with the month the farming business began. For details, see chapters 4 and 7 of Pub. 225. For
amortization that begins in 2013, you must complete and attach
Form 4562.
Line 34
Figuring your net profit or allowable loss. If line 33 is more
than line 9, do not enter your loss on line 34 until you have applied the excess farm loss rules, the at-risk rules, and the passive activity loss rules. To apply these rules, follow the instructions for lines 35 and 36, and the Instructions for Form 8582.
After applying these rules, the amount on line 34 will be your
allowable loss, and it may be smaller than the amount figured
by subtracting line 33 from line 9.
If line 9 is more than line 33, and you do not have prior year
unallowed passive activity losses, subtract line 33 from line 9.
The result is your net profit.
If line 9 is more than line 33, and you have prior year unallowed passive activity losses, do not enter your net profit on
line 34 until you have figured the amount of prior year unallowed passive activity losses you may claim this year for this
activity. Use Form 8582 to figure the amount of prior year unallowed passive activity losses you may include on line 34.
Make sure to indicate that you are including prior year passive
activity losses by entering "PAL" to the left of the entry space.
If you checked the "No" box on line E, see the Instructions
for Form 8582; you may need to include information from this
schedule on that form, even if you have a net profit.
Business use of your home. You may be able to deduct certain expenses for business use of your home, subject to limitations. You may also be able to use a simplified method to figure your deduction. Use the appropriate worksheets in Pub. 587
to figure your allowable deduction. Do not use Form 8829.
Excess farm loss deduction. Any loss from this activity that
was not allowed last year because of the excess farm loss rules
is treated as a deduction allocable to this activity in 2013.
Forestation and reforestation costs. Reforestation costs are
generally capital expenditures. However, for each qualified
timber property, you can elect to expense up to $10,000
($5,000 if married filing separately) of qualifying reforestation
costs paid or incurred in 2013.
You can elect to amortize the remaining costs over 84
months. For amortization that begins in 2013, you must complete and attach Form 4562.
The amortization election does not apply to trusts, and the
expense election does not apply to estates and trusts. For details on reforestation expenses, see chapters 4 and 7 of Pub.
225.
Partnerships. Subtract line 33 from line 9. If the amount is
a loss, the partners may need to apply the excess farm loss
rules, the at-risk rules, and the passive activity loss rules to determine the amount of their allowable loss.
Reporting your net profit or allowable loss. Once you have
figured your net profit or allowable loss, report it as follows.
Legal and professional fees. You can include on this line fees
charged by accountants and attorneys that are ordinary and
necessary expenses directly related to your farming business.
Include fees for tax advice and for the preparation of tax forms
related to your farming business. Also include expenses incurred in resolving asserted tax deficiencies related to your farming business.
Tools. You can deduct the amount you paid for tools that have
a short life or cost a small amount, such as shovels and rakes.
Individuals. Enter your net profit or allowable loss on
line 34 and on Form 1040, line 18, and Schedule SE (Form
1040), line 1a.
Nonresident aliens. Enter the net profit or allowable loss
on line 34 and on Form 1040NR, line 19. You should also enter
this amount on Schedule SE (Form 1040), line 1a if you are
covered under the U.S. social security system due to an international social security agreement currently in effect. See the Instructions for Schedule SE (Form 1040) for information on international social security agreements.
Travel, meals, and entertainment. In most cases, you can deduct expenses for farm business travel and 50% of your business meals and entertainment. But there are exceptions and
limitations. See the instructions for Schedule C (Form 1040),
lines 24a and 24b.
Partnerships. Enter the net profit or loss on line 34 and on
Form 1065, line 5 (or Form 1065-B, line 7). Because the excess
farm loss rules are applied at the partner level, the partnership
will notify each partner on the Schedule K-1 if the partnership
received one of the subsidies discussed later. Each partner
should complete one of the excess farm loss worksheets to determine if there is an excess farm loss.
Preproductive period expenses. If you had preproductive period expenses in 2013 that you are capitalizing, enter the total
of these expenses in parentheses on line 32f (to indicate a negative amount) and enter “263A” in the space to the left of the total.
For details, see Capitalizing costs of property, earlier, and
Uniform Capitalization Rules in chapter 6 of Pub. 225.
Trusts and estates. Enter the net profit or allowable loss on
line 34 and on Form 1041, line 6.
Community income. If you and your spouse had community
income and are filing separate returns, see the Instructions for
Schedule SE (Form 1040) before figuring self-employment tax.
Earned income credit. If you have a net profit on line 34, this
amount is earned income and may qualify you for the earned
Line 33
If line 32f is a negative amount, subtract it from the total of
lines 10 through 32e. Enter the result on line 33.
F-9
income credit if you meet certain conditions. See the instructions for Form 1040, lines 64a and 64b, for details.
Conservation Reserve Program (CRP) payments. If you received social security retirement or disability benefits in addition to CRP payments, the CRP payments are not subject to
self-employment tax. You will deduct these payments from
your net farm profit or loss on Schedule SE (Form 1040),
line 1b. Do not make any adjustment on Schedule F (Form
1040).
Line 35
Answer line 35 with respect to your farming business (defined
later), and not just for the farming activities reported on this
Schedule F. You may also have reported farming activities on
another Schedule F or on Form 4835.
Check the “Yes” box if you received one of the following
subsidies in 2013.
Any direct or counter-cyclical payments under title I of
the Food, Conservation, and Energy Act of 2008 (or any payment you elected instead of this payment).
Any Commodity Credit Corporation loan.
You are considered to have received one of these subsidies in
2013 if you are a partner or shareholder in a partnership or S
corporation that received one of these subsidies during 2013.
Check the "No" box if you did not receive one of these subsidies in 2013.
If you checked the “Yes” box, your farm loss may be reduced. You must apply the excess farm loss rules, discussed
next.
TIP
If you checked the "No" box, you do not have excess
farm loss.
Excess farm loss rules. If you received one of the subsidies
listed above, part of your loss may be excess farm loss. Excess
farm loss is not an allowable loss. Instead, excess farm loss is
carried forward to the next year and treated as a deduction.
Your excess farm loss for a year is the amount by which
your total deductions from your farming businesses exceed
your total gross income or gain from your farming businesses,
plus a threshold amount. The threshold amount is the greater of
$300,000 ($150,000 if your filing status is married filing separately) or your total net profit or loss from farming businesses
for the last five years (2008-2012), including for each of those
years any net gain from the sale of property used in your farming businesses.
Farming business defined. A farming business generally
is the trade or business of farming, including operating a nursery or sod farm or raising or harvesting of trees bearing fruit,
nuts, or other crops, or ornamental trees, such as evergreen
trees, if they are cut within the first 6 years.
For purposes of calculating your excess farm loss for the
year, a farm business also includes the following.
A trade or business of processing a farm commodity, even
if it is not incidental to your farm.
Participating in a cooperative that processes a farm commodity.
Any interest in a partnership or S corporation involved in
a farming business.
Figuring your excess farm loss. To figure your excess farm
loss, you can use one of the excess farm loss worksheets, later.
You may need to adjust your income or deductions before figuring your excess farm loss.
If you file multiple copies of Schedule F (Form 1040),
Schedule C (Form 1040), or Schedule E (Form 1040) as part of
your farming businesses, you must combine the income, deductions, and net gain/loss for purposes of determining whether
you have an excess farm loss on the worksheets. If you sold
any property used in your farming businesses, you must include any gain or loss on the sale of that property (reported on
Form 4797, Sales of Business Property, or Schedule D (Form
1040), Capital Gains and Losses). Be sure to include the gain
or loss attributable to property used in your farming business
(defined earlier). Do not include gain or loss attributable to
property used in nonfarming businesses or nonbusiness property.
Activities reported on other forms. Because your farming
business includes any trade or business of processing a farm
commodity that is not incidental to your farm, you may have
farming business activities that are reported on Schedule C
(Form 1040) that you must also include when figuring your excess farm loss. Any losses from a farming business activity reported on Schedule C (Form 1040) may be limited by the excess farm loss rules.
Because your farming business includes your interest in a
partnership or S corporation, you may have farming business
activities that are reported on Schedule E (Form 1040) that you
must also include when figuring your excess farm loss. Any
losses from a farming business activity reported on Schedule E
(Form 1040) may be limited by the excess farm loss rules.
Other deductions that must be included. Certain deductions, including the domestic production activities deduction
under section 199 and the deduction for one-half of self-employment tax, may need to be included when determining your
excess farm loss if the deductions are attributable to your farming business (defined earlier).
In particular, the deduction for one-half of self-employment
tax will not be attributable to your farming business on Schedule F (Form 1040) or your business of processing a farm commodity on Schedule C (Form 1040) if the combined amounts
on those schedules produce a loss. But the deduction for
one-half of self-employment tax should be taken into account
when the combined amounts on those schedules produce income (or the farm optional method on Schedule SE (Form
1040) is used) and there is a large loss on Schedule E (Form
1040) passed through from a partnership or S corporation.
Deductions that are not included. Any deduction for losses
arising from fire, storm, or other casualty, or from disease or
drought involving any farming business should not be included
when determining your excess farm loss.
Coordination with at-risk and passive activity loss rules.
You must calculate and apply your excess farm loss before calculating any limits due to the at-risk rules or the passive activity loss rules.
F-10
Excess farm loss worksheets. You may complete one of
these worksheets to determine if you have an excess farm loss
in 2013. Do not attach these worksheets to your return; keep
them for your records. You will need them next year when any
excess farm loss may be deducted. Which worksheet you
should use depends on the nature and extent of your farming
business.
Use Worksheet 1 if your farming businesses include only
profit or loss reported on one or more Schedules F (Form
1040).
Use Worksheet 2 if your farming businesses include
Schedule F (Form 1040) and any Schedule C (Form 1040) activity of processing a farm commodity.
Use Worksheet 3 if your farming businesses include
Schedule F (Form 1040) and a Schedule E (Form 1040) interest
in a partnership or S corporation involved in a farming business.
Use Worksheet 4 if your farming businesses include
Schedule F (Form 1040), Schedule C (Form 1040) activity of
processing a farm commodity, a Schedule E (Form 1040) interest in a partnership or S corporation involved in a farming business, and farm rental income or loss reported on Form 4835.
Use Worksheet 5 if your farming business is limited to
only farm rental income or loss reported on Form 4835.
Applying your excess farm loss. You must reduce your loss
by the amount of your excess farm loss. Subtract line 33 from
line 9 and reduce the number by your excess farm loss. Complete line 36 before entering an amount on line 34.
Example. Subtracting line 33 from line 9 results in
($400,000). You have only one farming business and use
Worksheet 1 to figure an excess farm loss of ($100,000). Your
allowable loss is reduced to ($300,000). This will be the
amount you enter on line 34 unless the at-risk or passive activity loss rules reduce it further.
Any loss from this activity not allowed for 2013 because of
the excess farm loss rules is treated as a deduction allocable to
the activity in 2014.
At-risk and passive activity loss rules. Use your loss reduced by the excess farm loss to calculate any further limitations due to the at-risk rules or passive activity loss rules.
More than one farming business. If you have more than
one farming business with a loss this year, allocate the excess
farm loss amount on a pro rata basis among those farming businesses. If you have more than one farming business, but only
one has a loss, allocate all of the excess farm loss to the farming business with the loss. Do not allocate excess farm loss to a
farming business that has a net profit.
Line 36
TIP
(including loss on the disposition of assets) you can claim to
the amount you could actually lose in the activity.
Check box 36b if you have amounts invested in this activity
for which you are not at risk, such as the following.
Nonrecourse loans used to finance the activity, to acquire
property used in the activity, or to acquire the activity that are
not secured by your own property (other than property used in
the activity). However, there is an exception for certain nonrecourse financing borrowed by you in connection with holding
real property.
Cash, property, or borrowed amounts used in the activity
(or contributed to the activity, or used to acquire the activity)
that are protected against loss by a guarantee, stop-loss agreement, or other similar arrangement (excluding casualty insurance and insurance against tort liability).
Amounts borrowed for use in the activity from a person
who has an interest in the activity, other than as a creditor, or
who is related under section 465(b)(3)(C) to a person (other
than you) having such an interest.
Figuring your allowable loss. Before determining your allowable loss, you must check box 36a or 36b to determine if
your loss from farming is limited by the at-risk rules. Follow
the instructions below that apply to your box 36 activity.
All investment is at risk. If all your investment amounts are
at risk in this activity, check box 36a. If you also checked the
“Yes” box on line E, your remaining loss (after applying the
excess farm loss rules) is your allowable loss. The at-risk rules
and the passive activity loss rules do not apply. See Line 34,
earlier, for how to report your allowable loss.
But if you checked the “No” box on line E, you may need to
complete Form 8582 to figure your allowable loss to enter on
line 34. See the Instructions for Form 8582.
Some investment is not at risk. If some investment is not at
risk, check box 36b; the at-risk rules apply to your loss. Be sure
to attach Form 6198 to your return.
If you also checked the “Yes” box on line E, complete Form
6198 to determine the amount of your allowable loss. The passive activity loss rules do not apply. See Line 34, earlier, for
how to report your allowable loss.
But if you checked the “No” box on line E, the passive activity loss rules may apply. First complete Form 6198 to figure
the amount of your profit or loss for the at-risk activity, which
may include amounts reported on other forms and schedules,
and the at-risk amount for the activity. Follow the Instructions
for Form 6198 to determine how much of your Schedule F loss
will be allowed. After you figure the amount of your loss that
is allowed under the at-risk rules, you may need to complete
Form 8582 to figure the allowable loss to enter on line 34. See
the Instructions for Form 8582 for details.
You do not need to complete line 36 if line 9 is more
than line 33.
!
CAUTION
At-risk rules. In most cases, if you have a loss from a farming
activity and amounts invested in the activity for which you are
not at risk, you must complete Form 6198 to figure your allowable loss. The at-risk rules generally limit the amount of loss
If you checked box 36b because some investment is
not at risk and you do not attach Form 6198, the processing of your return may be delayed.
At-risk loss deduction. Any loss from this activity not allowed for 2013 only because of the at-risk rules is treated as a
deduction allocable to the activity in 2014.
F-11
More information. For details, see Pub. 925 and the Instructions for Form 6198.
Part III. Farm Income—Accrual
Method
You may be required to use the accrual accounting method. If
you use the accrual method, report farm income when you earn
it, not when you receive it. In most cases, you must include animals and crops in your inventory if you use this method. See
Pub. 225 for exceptions, inventory methods, how to change
methods of accounting, and rules that require certain costs to
be capitalized or included in inventory. For information about
accounting periods, see Pub. 538, Accounting Periods and
Methods.
Chapter 11 bankruptcy. If you were a debtor in a chapter 11
bankruptcy case during 2013, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040 (under Income) and the
Instructions for Schedule SE (Form 1040).
Lines 38a Through 40c
United States. You are required to give us the information. We
need it to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for
individual taxpayers filing this form is included in the estimates shown in the instructions for their individual income tax
return. The estimated burden for all other taxpayers who file
this form is approved under OMB control number 1545-1975
and is shown next.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form. . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . .
7 hr., 1 min.
2 hr., 55 min.
1 hr., 46 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for the
tax return with which this form is filed.
See the instructions for lines 3a through 5c.
Line 43
See Line 8, earlier.
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
F-12
Excess Farm Loss Worksheet 1—Schedule F (Form 1040)
farming business only
Keep for Your Records
CAUTION: In determining if you have an excess farm loss, do not take into account any deductions for losses arising by
reason of fire, storm, or other casualty, or by reason of disease or drought, involving your farming business.
1. Enter the amount from your 2013 Schedule(s) F (Form 1040), line 33. Is
this amount less than $300,000 ($150,000 if married filing separately)? If
yes, stop here. You do not have an excess farm loss in 2013. If no, continue
to line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Subtract $300,000 ($150,000 if married filing separately) from
line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the amount from your 2013 Schedule(s) F (Form 1040),
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Is line 3 greater than or equal to line 2? If yes, stop here. You do not have an excess farm loss in 2013. If no,
continue to line 5.
5. Enter your net gain/loss from the sale of farming business property reported
on Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter your net gain/loss from the sale of farming business property reported
on Schedule D (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Combine line 5 and line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Add line 3 and line 7. Is this greater than or equal to line 2? If yes, stop here. You do not have an excess farm loss
in 2013. If no, continue to line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount from your 2012 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Enter your combined net gain/loss from the sale of farming business
property reported on your 2012 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Enter the amount from your 2011 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Enter your combined net gain/loss from the sale of farming business
property reported on your 2011 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Enter the amount from your 2010 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter your combined net gain/loss from the sale of farming business
property reported on your 2010 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Enter the amount from your 2009 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Enter your combined net gain/loss from the sale of farming business
property reported on your 2009 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17. Enter the amount from your 2008 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Enter your combined net gain/loss from the sale of farming business
property reported on your 2008 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
19. Combine lines 9 through 18. If zero or less, enter -0-
.........................................
19.
20. Enter the greater of line 19 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . .
20.
21. Add line 8 and line 20
..............................................................
21.
22. Excess farm loss. Subtract line 1 from line 21. If zero or less, you have an excess farm loss that reduces the
amount of loss you can deduct this year. If you have more than one farming business with an overall loss this year,
allocate the excess farm loss amount on a pro rata basis among those farming businesses . . . . . . . . . . . . . . . . .
22.
F-13
Excess Farm Loss Worksheet 2—Schedule F (Form 1040)
farming businesses and Schedule C (Form 1040) activity of
processing a farm commodity
Keep for Your Records
CAUTION: In determining if you have an excess farm loss, do not take into account any deductions for losses arising by
reason of fire, storm, or other casualty, or by reason of disease or drought, involving your farming businesses.
1. Enter the amount from your 2013 Schedule(s) F (Form 1040),
line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the total amount from your 2013 Schedule(s) C (Form 1040), line 28
and line 30, for activity of processing a farm commodity . . . . . . . . . . . .
2.
3. Add lines 1 and 2. Is this amount less than $300,000 ($150,000 if married filing separately)? If yes, stop here. You
do not have an excess farm loss in 2013. If no, continue to line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Subtract $300,000 ($150,000 if married filing separately) from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter the amount from your 2013 Schedule(s) F (Form 1040),
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter the amount from your 2013 Schedule(s) C (Form 1040),
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Combine line 5 and line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Is line 7 greater than or equal to line 4? If yes, stop here. You do not have an excess farm loss in 2013. If no,
continue to line 9.
9. Enter your net gain/loss from the sale of farming business property reported
on Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Enter your net gain/loss from the sale of farming business property reported
on Schedule D (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Combine line 9 and line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Add line 7 and line 11. Is this greater than or equal to line 4? If yes, stop here. You do not have an excess farm
loss in 2013. If no, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Enter the amount from your 2012 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter the amount from your 2012 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Enter your combined net gain/loss from the sale of farming business
property reported on your 2012 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Enter the amount from your 2011 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17. Enter the amount from your 2011 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Enter your combined net gain/loss from the sale of farming business
property reported on your 2011 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
19. Enter the amount from your 2010 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. Enter the amount from your 2010 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
(Continued on next page)
F-14
Excess Farm Loss Worksheet 2 (Continued)
21. Enter your combined net gain/loss from the sale of farming business
property reported on your 2010 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Enter the amount from your 2009 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Enter the amount from your 2009 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Enter your combined net gain/loss from the sale of farming business
property reported on your 2009 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
25. Enter the amount from your 2008 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
26. Enter the amount from your 2008 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
27. Enter your combined net gain/loss from the sale of farming business
property reported on your 2008 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.
28. Combine lines 13 through 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28.
29. Enter the greater of line 28 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . .
29.
30. Add lines 12 and 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30.
31. Excess farm loss. Subtract line 3 from line 30. If zero or less, you have an excess farm loss that reduces the
amount of loss you can deduct this year. If you have more than one farming business with an overall loss this year,
allocate the excess farm loss amount on a pro rata basis among those farming businesses . . . . . . . . . . . . . . . .
31.
F-15
Excess Farm Loss Worksheet 3—Schedule F (Form 1040)
farming businesses and Schedule E (Form 1040) partnership or
S corporation income or loss from farming businesses
Keep for Your Records
CAUTION: In determining if you have an excess farm loss, do not take into account any deductions for losses arising by
reason of fire, storm, or other casualty, or by reason of disease or drought, involving your farming businesses.
Note. When instructed in the worksheet below to enter an amount from line 30, 31, or 32 of Schedule E, include only the
amount on that line that relates to farming businesses.
1. Enter the amount from your 2013 Schedule(s) F (Form 1040), line 33
.....
1.
2. Enter the amount from your 2013 Schedule(s) E (Form 1040), line 31, for
interest in a partnership or S corporation involved in farming
businesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Add lines 1 and 2. Is this amount less than $300,000 ($150,000 if married filing separately)? If yes, stop here.
You do not have an excess farm loss in 2013. If no, continue to line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Subtract $300,000 ($150,000 if married filing separately) from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter the amount from your 2013 Schedule(s) F (Form 1040), line 9 . . . . . .
5.
6. Enter the amount from your 2013 Schedule(s) E (Form 1040), line 30 . . . . .
6.
7. Combine line 5 and line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Is line 7 greater than or equal to line 4? If yes, stop here. You do not have an excess farm loss in 2013. If no,
continue to line 9.
9. Enter your net gain/loss from the sale of farming business property reported
on Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Enter your net gain/loss from the sale of farming business property reported
on Schedule D (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Combine line 9 and line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. Add line 7 and line 11. Is this greater than or equal to line 4? If yes, stop here. You do not have an excess farm
loss in 2013. If no, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Enter the amount from your 2012 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter the amount from your 2012 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Enter your combined net gain/loss from the sale of farming business property
reported on your 2012 Form 4797 and Schedule D (Form 1040). If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Enter the amount from your 2011 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17. Enter the amount from your 2011 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Enter your combined net gain/loss from the sale of farming business property
reported on your 2011 Form 4797 and Schedule D (Form 1040). If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
19. Enter the amount from your 2010 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. Enter the amount from your 2010 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
(Continued on next page)
F-16
Excess Farm Loss Worksheet 3 (Continued)
21. Enter your combined net gain/loss from the sale of farming business property
reported on your 2010 Form 4797 and Schedule D (Form 1040). If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Enter the amount from your 2009 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Enter the amount from your 2009 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Enter your combined net gain/loss from the sale of farming business property
reported on your 2009 Form 4797 and Schedule D (Form 1040). If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
25. Enter the amount from your 2008 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
26. Enter the amount from your 2008 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
27. Enter your combined net gain/loss from the sale of farming business property
reported on your 2008 Form 4797 and Schedule D (Form 1040). If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.
28. Combine lines 13 through 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28.
29. Enter the greater of line 28 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . .
29.
30. Add lines 12 and 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30.
31. Excess farm loss. Subtract line 3 from line 30. If zero or less, you have an excess farm loss that reduces the
amount of loss you can deduct this year. If you have more than one farming business with an overall loss this
year, allocate the excess farm loss amount on a pro rata basis among those farming businesses . . . . . . . . . . .
31.
F-17
Excess Farm Loss Worksheet 4—Schedule F (Form 1040)
farming businesses, Schedule C (Form 1040) activity of
processing a farm commodity, Schedule E (Form 1040)
partnership or S corporation income or loss from farming
businesses, and Form 4835 rental income or loss
Keep for Your Records
CAUTION: In determining if you have an excess farm loss, do not take into account any deductions for losses arising by
reason of fire, storm, or other casualty, or by reason of disease or drought, involving your farming businesses.
Note. When instructed in the worksheet below to enter an amount from line 30, 31, or 32 of Schedule E, include only the
amount on that line that relates to farming businesses.
1. Enter the amount from your 2013 Schedule(s) F (Form 1040),
line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the total amount from your 2013 Schedule(s) C (Form 1040), line 28
and line 30, for activity of processing a farm commodity . . . . . . . . . . . .
2.
3. Enter the amount from your 2013 Schedule(s) E (Form 1040), line 31, for
interest in a partnership or S corporation involved in farming
businesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount from your 2013 Form 4835, line 31 . . . . . . . . . . . . . .
4.
5. Add lines 1, 2, 3, and 4. Is this amount less than $300,000 ($150,000 if married filing separately)? If yes, stop
here. You do not have an excess farm loss in 2013. If no, continue to line 6 . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Subtract $300,000 ($150,000 if married filing separately) from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Enter the amount from your 2013 Schedule(s) F (Form 1040),
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the amount from your 2013 Schedule(s) C (Form 1040),
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount from your 2013 Schedule(s) E (Form 1040),
line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Enter the amount from your 2013 Form 4835, line 7 . . . . . . . . . . . . . . .
10.
11. Combine lines 7, 8, 9, and 10
........................................................
11.
12. Is line 11 greater than or equal to line 6? If yes, stop here. You do not have an excess farm loss in 2013. If no,
continue to line 13.
13. Enter your net gain/loss from the sale of farming business property reported
on Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter your net gain/loss from the sale of farming business property reported
on Schedule D (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Combine line 13 and line 14. If zero or less, enter -0-
14.
........................................
15.
16. Add lines 11 and 15. Is this greater than or equal to line 6? If yes, stop here. You do not have an excess farm loss
in 2013. If no, continue to line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
TIP: Lines 17 through 43 help you calculate the threshold amount discussed in the instructions. The threshold
amount is the greater of $300,000 ($150,000 if married filing separately) or your total net profit or loss from
farming businesses for the last five years (2008-2012), including for each of those years any net gain from the sale
of property used in your farming businesses.
17. Enter the amount from your 2012 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Enter the amount from your 2012 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
19. Enter the amount from your 2012 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. Enter the amount from your 2012 Form 4835, line 32 . . . . . . . . . . . . . .
20.
21. Enter your combined net gain/loss from the sale of farming business
property reported on your 2012 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Enter the amount from your 2011 Schedule(s) F (Form 1040),
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Enter the amount from your 2011 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Enter the amount from your 2011 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
25. Enter the amount from your 2011 Form 4835, line 32 . . . . . . . . . . . . . .
25.
26. Enter your combined net gain/loss from the sale of farming business
property reported on your 2011 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
27. Enter the amount from your 2010 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.
28. Enter the amount from your 2010 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28.
(Continued on next page)
F-18
Excess Farm Loss Worksheet 4 (Continued)
29.
Enter the amount from your 2010 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29.
30.
Enter the amount from your 2010 Form 4835, line 32 . . . . . . . . . . . . . .
30.
31.
Enter your combined net gain/loss from the sale of farming business
property reported on your 2010 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31.
Enter the amount from your 2009 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32.
Enter the amount from your 2009 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33.
Enter the amount from your 2009 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34.
35.
Enter the amount from your 2009 Form 4835, line 32 . . . . . . . . . . . . . .
35.
36.
Enter your combined net gain/loss from the sale of farming business
property reported on your 2009 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36.
Enter the amount from your 2008 Schedule(s) F (Form 1040),
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37.
Enter the amount from your 2008 Schedule(s) C (Form 1040),
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38.
39.
Enter the amount from your 2008 Schedule(s) E (Form 1040),
line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39.
40.
Enter the amount from your 2008 Form 4835, line 32 . . . . . . . . . . . . . .
40.
41.
Enter your combined net gain/loss from the sale of farming business
property reported on your 2008 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41.
32.
33.
34.
37.
38.
42.
Combine lines 17 through 41. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42.
43.
Enter the greater of line 42 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . .
43.
44.
Add lines 16 and 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44.
45.
Excess farm loss. Subtract line 5 from line 44. If zero or less, you have an excess farm loss that reduces the
amount of loss you can deduct this year. If you have more than one farming business with an overall loss this year,
allocate the excess farm loss amount on a pro rata basis among those farming businesses . . . . . . . . . . . . . . . . .
45.
F-19
Excess Farm Loss Worksheet 5—Form 4835 for farm rental
income or loss from farming business
Keep for Your Records
CAUTION: In determining if you have an excess farm loss, do not take into account any deductions for losses arising by
reason of fire, storm, or other casualty, or by reason of disease or drought, involving your farming business.
1. Enter the amount from your 2013 Form 4835, line 31. Is this amount less
than $300,000 ($150,000 if married filing separately)? If yes, stop here.
You do not have an excess farm loss in 2013. If no, continue to
line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Subtract $300,000 ($150,000 if married filing separately) from
line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the amount from your 2013 Form 4835, line 7 . . . . . . . . . . . . . . .
3.
4. Is line 3 greater than or equal to line 2? If yes, stop here. You do not have an excess farm loss in 2013. If no,
continue to line 5.
5. Enter your net gain/loss from the sale of farming business property reported
on Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter your net gain/loss from the sale of farming business property reported
on Schedule D (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Combine line 5 and line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Add line 3 and line 7. Is this greater than or equal to line 2? If yes, stop here. You do not have an excess farm loss
in 2013. If no, continue to line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount from your 2012 Form 4835, line 32 . . . . . . . . . . . . . .
9.
10. Enter your combined net gain/loss from the sale of farming business
property reported on your 2012 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Enter the amount from your 2011 Form 4835, line 32 . . . . . . . . . . . . . .
11.
12. Enter your combined net gain/loss from the sale of farming business
property reported on your 2011 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Enter the amount from your 2010 Form 4835, line 32 . . . . . . . . . . . . . .
13.
14. Enter your combined net gain/loss from the sale of farming business
property reported on your 2010 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15. Enter the amount from your 2009 Form 4835, line 32 . . . . . . . . . . . . . .
15.
16. Enter your combined net gain/loss from the sale of farming business
property reported on your 2009 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17. Enter the amount from your 2008 Form 4835, line 32 . . . . . . . . . . . . . .
17.
18. Enter your combined net gain/loss from the sale of farming business
property reported on your 2008 Form 4797 and Schedule D (Form 1040). If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
19. Combine lines 9 through 18. If zero or less, enter -0-
........................................
19.
20. Enter the greater of line 19 or $300,000 ($150,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . .
20.
21. Add lines 8 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Excess farm loss. Subtract line 1 from line 21. If zero or less, you have an excess farm loss that reduces the
amount of loss you can deduct this year. If you have more than one farming business with an overall loss this
year, allocate the excess farm loss amount on a pro rata basis among those farming businesses . . . . . . . . . . . .
22.
F-20
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule R
(Form 1040A or 1040)
Credit for the
Elderly or the
Disabled
Use Schedule R (Form 1040A or 1040) to figure the credit for the elderly or the disabled.
Future Developments. For the latest information about developments
related to Schedule R (Form 1040A or Form 1040) and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/scheduler.
Additional information. See Pub. 524 for more details.
Nonresident Aliens
Who Can Take the Credit
The credit is based on your filing status, age, and income. If you are married filing a joint return, it is also based on your spouse's age and income. You may
be able to take this credit if either of the following
applies.
1. You were age 65 or older at the end of 2013, or
2. You were under age 65 at the end of 2013 and
you meet all of the following.
a. You were permanently and totally disabled on
the date you retired. If you retired before 1977, you
must have been permanently and totally disabled on
January 1, 1976, or January 1, 1977.
b. You received taxable disability income for
2013.
c. On January 1, 2013, you had not reached mandatory retirement age (the age when your employer's
retirement program would have required you to retire).
For the definition of permanent and total disability, see What Is Permanent and Total Disability?, later. Also, see the instructions for Part II. Statement of
Permanent and Total Disability.
Age 65
You are considered age 65 on the day before your
65th birthday. As a result, if you were born on January 1, 1949, you are considered to be age 65 at the
end of 2013.
Married Persons Filing Separate
Returns
If your filing status is married filing separately and
you lived with your spouse at any time during 2013,
you cannot take the credit.
If you were a nonresident alien at any time during
2013, you may be able to take the credit only if your
filing status is married filing jointly.
Income Limits
See Income Limits for the Credit for the Elderly or
the Disabled, later.
Want the IRS To Figure Your Credit?
If you can take the credit and you want us to figure it
for you, check the box in Part I of Schedule R (Form
1040A or 1040) for your filing status and age. Fill in
Part II and lines 11 and 13 of Part III if they apply to
you. If you file Form 1040A, enter “CFE” in the
space to the left of Form 1040A, line 30. If you file
Form 1040, check box c on Form 1040, line 53, and
enter “CFE” on the line next to that box. Attach
Schedule R (Form 1040A or 1040) to your return.
What Is Permanent and Total
Disability?
A person is permanently and totally disabled if both
1 and 2 below apply.
1. He or she cannot engage in any substantial
gainful activity because of a physical or mental condition.
2. A qualified physician determines that the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Examples 1 and 2, next, show situations in which
the individuals are considered engaged in a substantial gainful activity. Example 3 shows a person who
might not be considered engaged in a substantial
gainful activity. In each example, the person was under age 65 at the end of the year.
R-1
Sep 13, 2013
Cat. No. 11357O
Income Limits for the Credit for the Elderly or the Disabled
THEN you generally cannot take the credit if:
IF you are . . .
The amount on Form 1040A,
line 22, or Form 1040, line 38, is . . .
Or you received . . .
Single, head of household, or qualifying
widow(er) with dependent child
$17,500 or more
$5,000 or more of nontaxable social
security or other nontaxable pensions,
annuities, or disability income
Married filing jointly and only one spouse
is eligible for the credit
$20,000 or more
$5,000 or more of nontaxable social
security or other nontaxable pensions,
annuities, or disability income
Married filing jointly and both spouses are
eligible for the credit
$25,000 or more
$7,500 or more of nontaxable social
security or other nontaxable pensions,
annuities, or disability income
Married filing separately and you lived
apart from your spouse for all of 2013
$12,500 or more
$3,750 or more of nontaxable social
security or other nontaxable pensions,
annuities, or disability income
ceived from a plan that does not provide for disability retirement is not disability income.
In figuring the credit, disability income does not
include any amount you received from your employer's pension plan after you have reached mandatory
retirement age.
For more details on disability income, see Pub.
525.
Example 1. Sue retired on disability as a sales
clerk. She now works as a full-time babysitter earning minimum wage. Although she does different
work, Sue babysits on ordinary terms for the minimum wage. She cannot take the credit because she is
engaged in a substantial gainful activity.
Example 2. Mary, the president of XYZ Corporation, retired on disability because of her terminal illness. On her doctor's advice, she works part time as
a manager and is paid more than the minimum wage.
Her employer sets her days and hours. Although
Mary's illness is terminal and she works part time,
the work is done at her employer's convenience.
Mary is considered engaged in a substantial gainful
activity and cannot take the credit.
Example 3. John, who retired on disability, took a
job with a former employer on a trial basis. The purpose of the job was to see if John could do the work.
The trial period lasted for some time during which
John was paid at a rate equal to the minimum wage.
But because of John's disability, he was given only
light duties of a nonproductive, make-work nature.
Unless the activity is both substantial and gainful,
John is not engaged in a substantial gainful activity.
The activity was gainful because John was paid at a
rate at or above the minimum wage. However, the
activity was not substantial because the duties were
of a nonproductive, make-work nature. More facts
are needed to determine if John is able to engage in a
substantial gainful activity.
Part II. Statement of Permanent
and Total Disability
If you checked box 2, 4, 5, 6, or 9 in Part I and you
did not file a physician's statement for 1983 or an
earlier year, or you filed or got a statement for tax
years after 1983 and your physician signed on line A
of the statement, you must have your physician complete a statement certifying that:
You were permanently and totally disabled on
the date you retired, or
If you retired before 1977, you were permanently and totally disabled on January 1, 1976, or January 1, 1977.
You do not have to file this statement with your
tax return. But you must keep it for your records.
You can use the physician's statement later in these
instructions for this purpose. Your physician should
show on the statement if the disability has lasted or
can be expected to last continuously for at least a
year, or if there is no reasonable probability that the
disabled condition will ever improve. If you file a
joint return and you checked box 5 in Part I, you and
your spouse must each get a statement.
If you filed a physician's statement for 1983 or an
earlier year, or you filed or got a statement for tax
years after 1983 and your physician signed on line B
Disability Income
Generally, disability income is the total amount you
were paid under your employer's accident and health
plan or pension plan that is included in your income
as wages or payments instead of wages for the time
you were absent from work because of permanent
and total disability. However, any payment you re-
R-2
of the statement, you do not have to get another
statement for 2013. But you must check the box on
line 2 in Part II to certify all three of the following.
1. You filed or got a physician's statement in an
earlier year.
2. You were permanently and totally disabled
during 2013.
3. You were unable to engage in any substantial
gainful activity during 2013 because of your physical or mental condition.
If you checked box 4, 5, or 6 in Part I, 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.
If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled,
you can use VA Form 21-0172 instead of the physician's statement. VA Form 21-0172 must be signed
by a person authorized by the VA to do so. You can
get this form from your local VA regional office.
line 7. He is filing jointly with his wife who was age
67 in 2013, and he checked box 6 in Part I. On
line 11, Bill enters $9,000 ($5,000 plus the $4,000 of
disability income he reports on Form 1040, line 7).
Example 2. John checked box 2 in Part I and enters
$5,000 on line 10. He received $3,000 of taxable
disability income, which he enters on line 11. John
also enters $3,000 on line 12 (the smaller of line 10
or line 11). The largest amount he can use to figure
the credit is $3,000.
Lines 13a Through 18
The amount on which you figure your credit can be
reduced if you received certain types of nontaxable
pensions, annuities, or disability income. The
amount can also be reduced if your adjusted gross
income is over a certain amount, depending on
which box you checked in Part I.
Line 13a. Enter any social security benefits (before
deduction of Medicare premiums) you (and your
spouse if filing jointly) received for 2013 that are not
taxable. Also, enter any tier 1 railroad retirement
benefits treated as social security that are not taxable.
If any of your social security or equivalent railroad retirement benefits are taxable, the amount to
enter on this line is generally the difference between
the amounts entered on Form 1040A, line 14a and
line 14b, or Form 1040, line 20a and line 20b.
If your social security or equivalent railroad
retirement
benefits are reduced because of
!
CAUTION
workers' compensation benefits, treat the
workers' compensation benefits as social security
benefits when completing Schedule R (Form 1040A
or 1040), line 13a.
Part III. Figure Your Credit
Line 11
If you checked box 2, 4, 5, 6, or 9 in Part I, use the
following chart to complete line 11.
IF you checked . . .
THEN enter on line 11 . . .
Box 6
The total of $5,000 plus the
disability income you reported on
Form 1040A or 1040 for the spouse
who was under age 65.
Box 2, 4, or 9
The total amount of disability
income you reported on Form
1040A or 1040.
Box 5
The total amount of disability
income you reported on Form
1040A or 1040 for both you and
your spouse.
Line 13b. Enter the total of the following types of
income that you (and your spouse if filing jointly)
received for 2013.
Veterans' pensions (but not military disability
pensions).
Any other pension, annuity, or disability benefit
that is excluded from income under any provision of
federal law other than the Internal Revenue Code.
Do not include amounts that are treated as a return
of your cost of a pension or annuity.
Example 1. Bill, age 63, retired on permanent and
total disability in 2013. He received $4,000 of taxable disability income that he reports on Form 1040,
Credit Limit Worksheet—Line 21
Keep for Your Records
Use this worksheet to figure your credit limit.
1. Enter the amount from Form 1040A, line 28; or Form 1040, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040A, line 29; or Form 1040, lines 47 and 48 . . . . . . . . . . . . . . . . . . . . 2.
3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040A or 1040), line 21. But if
zero or less, STOP, you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
R-3
Do not include on line 13b any pension, annuity,
or similar allowance for personal injuries or sickness
resulting from active service in the armed forces of
any country, or in the National Oceanic and Atmos-
pheric Administration or the Public Health Service.
Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980.
Instructions for Physician's Statement
Taxpayer
Physician
If you retired after 1976, enter the date you retired in A person is permanently and totally disabled if both
the space provided on the statement below.
of the following apply.
1. He or she cannot engage in any substantial
gainful activity because of a physical or mental
condition.
2. A physician determines that the disability has
lasted or can be expected to last continuously for at
least a year or can lead to death.
Physician's Statement
Keep for Your Records
I certify that
Name of disabled person
was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the
date he or she retired. If retired after 1976, enter the date retired.
▶
Physician: Sign your name on either line A or B below.
A The disability has lasted or can be expected to last
continuously for at least a year . . . . . . . . . . . . . . . . . . .
Physician's signature
Date
Physician's signature
Date
B There is no reasonable probability that the disabled
condition will ever improve . . . . . . . . . . . . . . . . . . . . . .
Physician's name
Physician's address
R-4
Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule SE (Form 1040)
Self-Employment
Tax
Use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to
figure your benefits under the social security program. This tax applies no matter how
old you are and even if you are already getting social security or Medicare benefits.
Additional information. See Pub. 225 or Pub. 334.
Section references are to the Internal
Revenue Code unless otherwise noted.
method" in Part II of Long Schedule SE
(discussed later).
Exception. If your only self-employment income was from earnings as a
minister, member of a religious order, or
Christian Science practitioner, see Min
isters and Members of Religious Orders.
Future Developments
For the latest information about developments related to Schedule SE (Form
1040) and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/schedulese.
What's New
Maximum income subject to social se
curity tax. For 2013, the maximum
amount of self-employment income subject to social security tax is $113,700.
Additional Medicare Tax. For tax
years beginning after 2012, a 0.9% Additional Medicare Tax applies to your
Medicare wages, Railroad Retirement
Tax Act (RRTA) compensation, and
self-employment income above a threshold amount. Use Form 8959, Additional
Medicare Tax, to figure this tax. For
more information, see Additional Medi
care Tax, later.
General Instructions
Who Must File Schedule SE
You must file Schedule SE if:
The amount on line 4 of Short
Schedule SE or line 4c of Long Schedule SE is $400 or more, or
You had church employee income
of $108.28 or more. Income from services you performed as a minister or a
member of a religious order is not
church employee income. See Employ
ees of Churches and Church Organiza
tions.
Note. Even if you had a loss or a small
amount of income from self-employment, it may be to your benefit to file
Schedule SE and use either "optional
Who Must Pay
Self-Employment (SE) Tax
Self-Employed Persons
You must pay SE tax if you had net
earnings of $400 or more as a self-employed person. If you are in business
(farm or nonfarm) for yourself, you are
self-employed.
You must also pay SE tax on your
share of certain partnership income and
your guaranteed payments. See Partner
ship Income or Loss, later.
Employees of Churches and
Church Organizations
If you had church employee income of
$108.28 or more, you must pay SE tax.
Church employee income is wages you
received as an employee (other than as a
minister or member of a religious order)
of a church or qualified church-controlled organization that has a certificate in
effect electing an exemption from employer social security and Medicare taxes.
Ministers and Members of
Religious Orders
In most cases, you must pay SE tax on
salaries and other income for services
you performed as a minister, a member
of a religious order who has not taken a
vow of poverty, or a Christian Science
practitioner. But if you filed Form 4361
and received IRS approval, you will be
exempt from paying SE tax on those net
earnings. If you had no other income
SE-1
Oct 17, 2013
Cat. No. 24334P
subject to SE tax, enter “Exempt—Form
4361” on Form 1040, line 56, or Form
1040NR, line 54. However, if you had
other earnings of $400 or more subject
to SE tax, see line A at the top of Long
Schedule SE.
If you have ever filed Form
2031 to elect social security
CAUTION
coverage on your earnings as
a minister, you cannot revoke that elec
tion.
!
If you must pay SE tax, include this
income on either Short or Long Schedule SE, line 2. But do not report it on
Long Schedule SE, line 5a; it is not considered church employee income. Also,
include on line 2:
The rental value of a home or an
allowance for a home furnished to you
(including payments for utilities), and
The value of meals and lodging
provided to you, your spouse, and your
dependents for your employer's convenience.
However, do not include on line 2:
Retirement benefits you received
from a church plan after retirement, or
The rental value of a home or an
allowance for a home furnished to you
(including payments for utilities) after
retirement.
If you were a duly ordained minister
who was an employee of a church and
you must pay SE tax, the unreimbursed
business expenses that you incurred as a
church employee are allowed only as an
itemized deduction for income tax purposes. However, when figuring SE tax,
subtract on line 2 the allowable expenses
from your self-employment earnings and
attach an explanation.
If you were a U.S. citizen or resident
alien serving outside the United States
as a minister or member of a religious
order and you must pay SE tax, you can-
not reduce your net earnings by the foreign earned income exclusion or the foreign housing exclusion or deduction.
See Pub. 517 for details.
Members of Certain Religious
Sects
If you have conscientious objections to
social security insurance because of
your membership in and belief in the
teachings of a religious sect recognized
as being in existence at all times since
December 31, 1950, and which has provided a reasonable level of living for its
dependent members, you are exempt
from SE tax if you received IRS approval by filing Form 4029. In this case, do
not file Schedule SE. Instead, enter “Exempt—Form 4029” on Form 1040,
line 56, or Form 1040NR, line 54. See
Pub. 517 for details.
U.S. Citizens Employed by
Foreign Governments or
International Organizations
You must pay SE tax on income you
earned as a U.S. citizen employed by a
foreign government (or, in certain cases,
by a wholly owned instrumentality of a
foreign government or an international
organization under the International Organizations Immunities Act) for services
performed in the United States, Puerto
Rico, Guam, American Samoa, the
Commonwealth of the Northern Mariana
Islands, or the U.S. Virgin Islands. Report income from this employment on
either Short or Long Schedule SE,
line 2. If you performed services elsewhere as an employee of a foreign government or an international organization,
those earnings are exempt from SE tax.
Exception—Dual citizens. A person
with dual U.S.-foreign citizenship is
generally considered to be a U.S. citizen
for social security purposes. However, if
you are a U.S. citizen and also a citizen
of a country with which the United
States has a bilateral social security
agreement, other than Canada or Italy,
your work for the government of that
foreign country is always exempt from
U.S. social security taxes. For further information about these agreements, see
the exception shown in the next section.
U.S. Citizens or Resident Aliens
Living Outside the United States
If you are a self-employed U.S. citizen
or resident alien living outside the United States, in most cases you must pay
SE tax. You cannot reduce your foreign
earnings from self-employment by your
foreign earned income exclusion.
Exception. The United States has social
security agreements with many countries
to eliminate dual taxes under two social
security systems. Under these agreements, you must generally pay social security and Medicare taxes to only the
country you live in.
The United States now has social security agreements with the following
countries: Australia, Austria, Belgium,
Canada, Chile, Czech Republic, Denmark, Finland, France, Germany,
Greece, Ireland, Italy, Japan, Luxembourg, the Netherlands, Norway, Poland,
Portugal, South Korea, Spain, Sweden,
Switzerland, and the United Kingdom.
Additional agreements are expected in
the future.
If you have questions about international social security agreements, you
can:
1. Visit the Social Security Administration's (SSA's) International Programs
website
at
www.socialsecurity.gov/international;
2. Call the SSA's Office of International Programs at:
a. (410) 965-3322 for questions on
benefits under agreements, or
b. (410) 965-7306 for questions on
the coverage rules of the agreements; or
3. Write to:
a. Social Security Administration,
Office of International Programs, P.O.
Box 17741, Baltimore, MD 21235-7741
USA for information about an agreement, or
b. Social Security Administration,
OIO—Totalization, P.O. Box 17769,
Baltimore, MD 21235-7769 USA for information about a claim for benefits.
If your self-employment income is
exempt from SE tax, you should get a
statement from the appropriate agency
of the foreign country verifying that
your self-employment income is subject
to social security coverage in that country. If the foreign country will not issue
SE-2
the statement, contact the SSA at the address shown in (3a), earlier. Do not
complete Schedule SE. Instead, attach a
copy of the statement to Form 1040 and
enter “Exempt, see attached statement”
on Form 1040, line 56.
Nonresident Alien
If you are a self-employed nonresident
alien living in the United States, you
must pay SE tax if an international social security agreement in effect determines that you are covered under the
U.S. social security system. See Excep
tion under U.S. Citizens or Resident Ali
ens Living Outside the United States,
earlier, for information about international social security agreements. If your
self-employment income is subject to
SE tax, complete Schedule SE and file it
with your Form 1040NR.
Chapter 11 Bankruptcy Cases
While you are a debtor in a chapter 11
bankruptcy case, your net profit or loss
from self-employment (for example,
from Schedule C or Schedule F) will not
be included in your Form 1040 income.
Instead, it will be included on the income tax return (Form 1041) of the
bankruptcy estate. However, you (not
the bankruptcy estate) are responsible
for paying SE tax on your net earnings
from self-employment.
Enter on the dotted line to the left of
Schedule SE, line 3, “Chap. 11 bankruptcy income” and the amount of your
net profit or (loss). Combine that
amount with the total of lines 1a, 1b, and
2 (if any) and enter the result on line 3.
For other reporting requirements, see
Chapter 11 Bankruptcy Cases in the Instructions for Form 1040.
More Than One Business
If you had two or more businesses, your
net earnings from self-employment are
the combined net earnings from all of
your businesses. If you had a loss in one
business, it reduces the income from another. Figure the combined SE tax on
one Schedule SE.
Joint Returns
Show the name of the spouse with
self-employment income on Schedule SE. If both spouses have self-employment income, each must file a sepa-
rate Schedule SE. However, if one
spouse qualifies to use Short Schedule SE (front of form) and the other
must use Long Schedule SE (back of
form), both can use the same form. One
spouse should complete the front and the
other the back.
Include the total profits or losses
from all businesses on Form 1040. Enter
the combined SE tax on Form 1040,
line 56.
Community Income
If any of the income from a business (including farming) is community income,
then the income and deductions are reported based on the following.
If only one spouse participates in
the business, all of the income from that
business is the self-employment earnings of the spouse who carried on the
business.
If both spouses participate, the income and deductions are allocated to the
spouses based on their distributive
shares.
If either or both you and your
spouse are partners in a partnership, see
Partnership Income or Loss, later.
If you and your spouse elected to
treat the business as a qualifying joint
venture, see Qualified Joint Ventures,
later.
Married filing separately. If you and
your spouse had community income and
file separate returns, attach Schedule SE
to the return of the spouse with the
self-employment income. Also, attach
Schedule(s) C, C-EZ, or F (showing the
spouse's share of community income
and expenses) to the return of each
spouse.
If you are the spouse who carried on
the business, you must include on
Schedule SE, line 3, the net profit or
(loss) reported on the other spouse's
Schedule C, C-EZ, or F (except in those
cases described later under Income and
Losses Not Included in Net Earnings
From SelfEmployment). Enter on the
dotted line to the left of Schedule SE,
line 3, “Community income taxed to
spouse” and the amount of any net profit
or (loss) allocated to your spouse as
community income. Combine that
amount with the total of lines 1a, 1b, and
2 and enter the result on line 3.
If you are not the spouse who carried
on the business and you had no other in-
come subject to SE tax, enter “Exempt
community income” on Form 1040,
line 56, or Form 1040NR, line 54. Do
not file Schedule SE. However, if you
had $400 or more of other earnings subject to SE tax, include on Schedule SE,
line 1a or 2, the net profit or (loss) from
Schedule(s) C, C-EZ, or F allocated to
you as community income. Also, enter
on the dotted line to the left of Schedule SE, line 3, “Exempt community income” and the allocated amount. If that
amount is a net profit, subtract it from
the total of lines 1a, 1b, and 2, and enter
the result on line 3. If that amount is a
loss, treat it as a positive amount, add it
to the total of lines 1a, 1b, and 2, and enter the result on line 3.
Community income included
on Schedule(s) C, CEZ, or F
CAUTION
must be divided for income tax
purposes based on the community prop
erty laws of your state. See Pub. 555 for
more information.
ted on. Do not file Schedule SE unless
you have other income subject to SE tax.
For an exception to this income not being subject to SE tax, see item 3 under
Other Income and Losses Included in
Net Earnings From SelfEmployment,
later.
If the election is made for a farm
rental business that is not included in
self-employment, file two Forms 4835,
Farm Rental Income and Expenses.
Fiscal Year Filers
If your tax year is a fiscal year, use the
tax rate and earnings base that apply at
the time the fiscal year begins. Do not
prorate the tax or earnings base for a fiscal year that overlaps the date of a rate
or earnings base change.
!
Qualified Joint Ventures
If you and your spouse materially participate (see Material participation in the
2013 Instructions for Schedule C) as the
only members of a jointly owned and
operated business, and you file a joint
return for the tax year, you can make a
joint election to be taxed as a qualified
joint venture instead of a partnership.
To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the
business between you and your spouse
in accordance with your respective interests in the venture. Each of you must file
a separate Schedule C, C-EZ, or F. On
each line of your separate Schedule C,
C-EZ, or F, you must enter your share of
the applicable income, deduction, or
loss. Each of you also must file a separate Schedule SE to pay SE tax, as applicable.
For more information on qualified
joint ventures, go to IRS.gov and enter
“qualified joint venture” in the search
box.
Rental real estate business. If you and
your spouse make the election for your
rental real estate business, the income
generally is not subject to SE tax. To indicate that election, be sure to check the
“QJV” box in Part I, line 2, of each
Schedule E that the rental property is lis-
SE-3
Line Instructions
Read the flowchart on page 1 of Schedule SE to see if you can use Section A—Short Schedule SE, or if you
must use Section B—Long Schedule SE.
For either section, you will need to
know what your net earnings from
self-employment are. To find out what is
included as net earnings from self-employment, see Net Earnings From
SelfEmployment, later.
TIP
Enter all negative amounts in
parentheses.
You Have Only Church
Employee Income Subject
to SE Tax
If your only income subject to SE tax is
church employee income (described earlier under Employees of Churches and
Church Organizations), skip lines 1
through 4b. Enter -0- on line 4c and go
to line 5a.
Note. Income from services you perform as a minister or member of a religious order is not church employee income.
Line 1b (Short or Long
Schedule SE)
If you were receiving social security retirement or social security disability
benefits at the time you received your
Conservation Reserve Program (CRP)
payment(s), enter the amount of your
taxable CRP payment(s) on line 1b.
These payments are included on Schedule F, line 4b, or listed on Schedule K-1
(Form 1065), box 20, code Z.
Line 4 (Short Schedule SE)
If line 4 is less than $400 and you have
an amount on line 1b, combine lines 1a
and 2.
If the total of lines 1a and 2 is $434
or more, file Schedule SE (completed
through line 4) with your tax return. Enter -0- on Form 1040, line 56, or Form
1040NR, line 54.
If the total of lines 1a and 2 is less
than $434, do not file Schedule SE unless you choose to use an optional method for figuring your SE tax.
Lines 4a Through 4c (Long
Schedule SE)
If both lines 4a and 4c are less than $400
and you have an amount on line 1b,
combine lines 1a and 2.
If the total of lines 1a and 2 is $434
or more, file Schedule SE (completed
through line 4c) with your tax return.
Enter -0- on Form 1040, line 56,* or
Form 1040NR, line 54.*
If the total of lines 1a and 2 is less
than $434, do not file Schedule SE unless you choose to use an optional method to figure your SE tax.
*If you also have church employee in
come (described earlier under Employees of Churches and Church Organizations), also complete lines 5a and 5b.
Complete the rest of Schedule SE, as ap
propriate.
Additional Medicare Tax
A 0.9% Additional Medicare Tax may
apply to you if the total amount from
line 4 (Short Schedule SE) or line 6
(Long Schedule SE) of all your Schedules SE exceeds one of the following
threshold amounts (based on your filing
status).
Married filing jointly—$250,000
Married filing
separately—$125,000
Single, Head of household, or
Qualifying widow(er)—$200,000
If you have both wages and self-employment income, the threshold amount
for applying the Additional Medicare
Tax on the self-employment income is
reduced (but not below zero) by the
amount of wages subject to Additional
Medicare Tax.
Use Form 8959, Additional Medicare
Tax, to figure this tax. For more information, see the Instructions for Form
8959, or visit IRS.gov and enter "Additional Medicare Tax" in the search box.
Net Earnings From
Self-Employment
In most cases, net earnings include your
net profit from a farm or nonfarm business.
Partnership Income or Loss
If you were a general or limited partner
in a partnership, include on line 1a or
line 2, whichever applies, the amount of
net earnings from self-employment from
Schedule K-1 (Form 1065), box 14,
code A, and Schedule K-1 (Form
1065-B), box 9, code J1. General partners should reduce this amount by certain expenses before entering it on
Schedule SE. See your Schedule K-1 instructions. If you reduce the amount you
enter on Schedule SE, you must attach
an explanation. Limited partners include
only guaranteed payments for services
actually rendered to or on behalf of the
partnership.
If a partner died and the partnership
continued, include in self-employment
income the deceased's distributive share
of the partnership's ordinary income or
loss through the end of the month in
which he or she died. See section
1402(f).
If you were married and both you and
your spouse were partners in a partnership, each of you must report your net
earnings from self-employment from the
partnership. Each of you must file a separate Schedule SE and report the partnership income or loss on Schedule E
(Form 1040), Part II, for income tax purposes. If only one of you was a partner
in a partnership, the spouse who was the
partner must report his or her net earnings from self-employment from the
partnership.
Community income. Your own distributive share of partnership income is included in figuring your net earnings
from self-employment. Unlike the division of that income between spouses for
figuring income tax, no part of your
SE-4
share can be included in figuring your
spouse's net earnings from self-employment.
Share Farming
You are considered self-employed if you
produced crops or livestock on someone
else's land for a share of the crops or
livestock produced (or a share of the
proceeds from the sale of them). This
applies even if you paid another person
(an agent) to do the actual work or management for you. Report your net earnings for income tax purposes on Schedule F (Form 1040) and for SE tax purposes on Schedule SE. See Pub. 225 for
details.
Other Income and Losses
Included in Net Earnings
From Self-Employment
1. Rental income from a farm if, as
landlord, you materially participated in
the production or management of the
production of farm products on this
land. This income is farm earnings. To
determine whether you materially participated in farm management or production, do not consider the activities of
any agent who acted for you. The material participation tests for landlords are
explained in chapter 12 of Pub. 225.
2. Cash or a payment-in-kind from
the Department of Agriculture for participating in a land diversion program.
3. Payments for the use of rooms or
other space when you also provided substantial services for the convenience of
your tenants. Examples are hotel rooms,
boarding houses, tourist camps or
homes, trailer parks, parking lots, warehouses, and storage garages. See chapter 5 of Pub. 334 for more information.
4. Income from the retail sale of
newspapers and magazines if you were
age 18 or older and kept the profits.
5. Income you receive as a direct
seller. Newspaper carriers or distributors
of any age are direct sellers if certain
conditions apply. See chapter 5 of Pub.
334 for details.
6. Amounts received by current or
former self-employed insurance agents
and salespersons that are:
a. Paid after retirement but figured
as a percentage of commissions received
from the paying company before retirement,
b. Renewal commissions, or
c. Deferred commissions paid after
retirement for sales made before retirement.
However, certain termination payments received by former insurance
salespersons are not included in net
earnings from self-employment (as explained in item 10 under Income and
Losses Not Included in Net Earnings
From SelfEmployment).
7. Income of certain crew members
of fishing vessels with crews of normally fewer than 10 people. See chapter 10
of Pub. 334 for details.
8. Fees as a state or local government employee if you were paid only on
a fee basis and the job was not covered
under a federal-state social security coverage agreement.
9. Interest received in the course of
any trade or business, such as interest on
notes or accounts receivable.
10. Fees and other payments received
by you for services as a director of a
corporation.
11. Recapture amounts under sections
179 and 280F that you included in gross
income because the business use of the
property dropped to 50% or less. Do not
include amounts you recaptured on the
disposition of property. See Form 4797.
12. Fees you received as a professional fiduciary. This may also apply to
fees paid to you as a nonprofessional fiduciary if the fees relate to active participation in the operation of the estate's
business, or the management of an estate
that required extensive management activities over a long period of time.
13. Gain or loss from section 1256
contracts or related property by an options or commodities dealer in the normal course of dealing in or trading section 1256 contracts.
Income and Losses Not
Included in Net Earnings
From Self-Employment
1. Salaries, fees, etc., subject to social security or Medicare tax that you received for performing services as an employee, including services performed as
an employee under the railroad retirement system. This includes services performed as a public official (except as a
fee basis government employee as ex-
plained in item 8 under Other Income
and Losses Included in Net Earnings
From SelfEmployment, earlier).
2. Fees received for services performed as a notary public. If you had no
other income subject to SE tax, enter
“Exempt—Notary” on Form 1040,
line 56. Do not file Schedule SE. However, if you had other earnings of $400
or more subject to SE tax, enter “Exempt—Notary” and the amount of your
net profit as a notary public from Schedule C or Schedule C-EZ on the dotted
line to the left of Schedule SE, line 3.
Subtract that amount from the total of
lines 1a, 1b, and 2, and enter the result
on line 3.
3. Income you received as a retired
partner under a written partnership plan
that provides for lifelong periodic retirement payments if you had no other interest in the partnership and did not perform services for it during the year.
4. Income from real estate rentals if
you did not receive the income in the
course of a trade or business as a real estate dealer. Report this income on
Schedule E.
5. Income from farm rentals (including rentals paid in crop shares) if, as
landlord, you did not materially participate in the production or management of
the production of farm products on the
land. See chapter 12 of Pub. 225 for details. Report this income on Form 4835.
Use two Forms 4835 if you and your
spouse made an election to be taxed as a
qualified joint venture.
6. Payments you receive from the
Conservation Reserve Program if you
are receiving social security benefits for
retirement or disability. Deduct these
payments on line 1b of Schedule SE.
7. Dividends on shares of stock and
interest on bonds, notes, etc., if you did
not receive the income in the course of
your trade or business as a dealer in
stocks or securities.
8. Gain or loss from:
a. The sale or exchange of a capital
asset;
b. The sale, exchange, involuntary
conversion, or other disposition of property unless the property is stock in trade
or other property that would be includible in inventory, or held primarily for
SE-5
sale to customers in the ordinary course
of the business; or
c. Certain transactions in timber,
coal, or domestic iron ore.
9. Net operating losses from other
years.
10. Termination payments you received as a former insurance salesperson
if all of the following conditions are
met.
a. The payment was received from
an insurance company because of services you performed as an insurance
salesperson for the company.
b. The payment was received after
termination of your agreement to perform services for the company.
c. You did not perform any services
for the company after termination and
before the end of the year in which you
received the payment.
d. You entered into a covenant not
to compete against the company for at
least a 1-year period beginning on the
date of termination.
e. The amount of the payment depended primarily on policies sold by or
credited to your account during the last
year of the agreement, or the extent to
which those policies remain in force for
some period after termination, or both.
f. The amount of the payment did
not depend to any extent on length of
service or overall earnings from services
performed for the company (regardless
of whether eligibility for the payment
depended on length of service).
Statutory Employee Income
If you were a statutory employee, do not
include the net profit or (loss) from
Schedule C, line 31 (or the net profit
from Schedule C-EZ, line 3), on Short
or Long Schedule SE, line 2. But if you
file Long Schedule SE, be sure to include statutory employee social security
wages and tips from Form W-2 on
line 8a.
Optional Methods
How Can the Optional Methods
Help You
Social security coverage. The optional
methods may give you credit toward
your social security coverage even
though you have a loss or a small
amount
of
income
from
self-employment.
Earned income credit (EIC). Using
the optional methods may qualify you to
claim the EIC or give you a larger credit
if your net earnings from self-employment (determined without using the optional methods) are less than $4,640.
Figure the EIC with and without using
the optional methods to see if the optional methods will benefit you.
Additional child tax credit. Using the
optional methods may qualify you to
claim the additional child tax credit or
give you a larger credit if your net earnings from self-employment (determined
without using the optional methods) are
less than $4,640. Figure the additional
child tax credit with and without using
the optional methods to see if the optional methods will benefit you.
Child and dependent care credit. The
optional methods may help you qualify
for this credit or give you a larger credit
if your net earnings from self-employment (determined without using the optional methods) are less than $4,640.
Figure this credit with and without using
the optional methods to see if the optional methods will benefit you.
Selfemployed health insurance de
duction. The optional methods of computing net earnings from self-employment may be used to figure your
self-employed health insurance deduction.
Using the optional methods
may give you the benefits de
CAUTION
scribed above, but they may al
so increase your SE tax.
!
Changing Your Method
You can change the method after you
file your return. That is, you can change
from the regular to the optional method
or from the optional to the regular method. To do this, file Form 1040X.
Farm Optional Method
You may use this method to figure your
net earnings from farm self-employment
if your gross farm income was $6,960 or
less or your net farm profits were less
than $5,024. Net farm profits are:
The total of the amounts from
Schedule F (Form 1040), line 34, and
Schedule K-1 (Form 1065), box 14,
code A, minus
The amount you would have entered on Schedule SE, line 1b, had you
not used the optional method.
There is no limit on how many years
you can use this method.
Under this method, report in Part II,
line 15, two-thirds of your gross farm income, up to $4,640, as your net earnings. This method can increase or decrease your net earnings from farm
self-employment even if the farming
business had a loss.
For a farm partnership, figure your
share of gross income based on the partnership agreement. With guaranteed
payments, your share of the partnership's
gross income is your guaranteed payments plus your share of the gross income after it is reduced by all guaranteed payments made by the partnership.
If you were a limited partner, include
only guaranteed payments for services
you actually rendered to or on behalf of
the partnership.
Nonfarm Optional Method
You may be able to use this method to
figure your net earnings from nonfarm
self-employment if your net nonfarm
profits were less than $5,024 and also
less than 72.189% of your gross nonfarm income. Net nonfarm profits are
the total of the amounts from:
Schedule C (Form 1040), line 31,
Schedule C-EZ (Form 1040),
line 3,
SE-6
Schedule K-1 (Form 1065),
box 14, code A (from other than farm
partnerships), and
Schedule K-1 (Form 1065-B),
box 9, code J1.
To use this method, you also must be
regularly self-employed. You meet this
requirement if your actual net earnings
from self-employment were $400 or
more in 2 of the 3 years preceding the
year you use the nonfarm optional method. The net earnings of $400 or more
could be from either farm or nonfarm
earnings or both. The net earnings include your distributive share of partnership income or loss subject to SE tax.
Use of the nonfarm optional method
from nonfarm self-employment is limited to 5 years. The 5 years do not have
to be consecutive.
Under this method, report in Part II,
line 17, two-thirds of your gross nonfarm income, up to the amount on
line 16, as your net earnings. But you
cannot report less than your actual net
earnings from nonfarm self-employment.
Figure your share of gross income
from a nonfarm partnership in the same
manner as a farm partnership. See Farm
Optional Method for details.
Using Both Optional Methods
If you can use both methods, you can report less than your total actual net earnings from farm and nonfarm self-employment, but you cannot report less
than your actual net earnings from nonfarm self-employment alone.
If you use both methods to figure net
earnings, you cannot report more than
$4,640 of net earnings from self-employment.
| File Type | application/pdf |
| File Title | 2013 Instructions for Form 1040-ALL |
| Subject | Instructions for Form 1040, U.S. Individual Income Tax Return, and including Instructions for Form 8949 and Schedules 8812, A, C |
| Author | SE:W:CAR:MP |
| File Modified | 2014-01-08 |
| File Created | 2014-01-03 |