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How Do I Amend My State Tax Return

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How Do I Amend My State Tax Return

How do i amend my state tax return 15. How do i amend my state tax return   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. How do i amend my state tax return . How do i amend my state tax return  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How do i amend my state tax return NIIT is a 3. How do i amend my state tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. How do i amend my state tax return NIIT may need to be included when calculating your estimated tax. How do i amend my state tax return For more information, see Publication 505,Tax Withholding and Estimated Tax. How do i amend my state tax return Additional Medicare Tax. How do i amend my state tax return  For tax years beginning in 2013, a 0. How do i amend my state tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How do i amend my state tax return You may need to include this amount when figuring your estimated tax. How do i amend my state tax return For more information, see Publication 505. How do i amend my state tax return Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. How do i amend my state tax return See Publication 505 for the general rules and requirements for paying estimated tax. How do i amend my state tax return If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. How do i amend my state tax return Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. How do i amend my state tax return S. How do i amend my state tax return Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. How do i amend my state tax return Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. How do i amend my state tax return If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. How do i amend my state tax return Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. How do i amend my state tax return See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. How do i amend my state tax return See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. How do i amend my state tax return Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. How do i amend my state tax return On a joint return, you must add your spouse's gross income to your gross income. How do i amend my state tax return To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. How do i amend my state tax return Wages, salaries, tips, etc. How do i amend my state tax return Taxable interest. How do i amend my state tax return Ordinary dividends. How do i amend my state tax return Taxable refunds, credits, or offsets of state and local income taxes. How do i amend my state tax return Alimony. How do i amend my state tax return Gross business income from Schedule C (Form 1040). How do i amend my state tax return Gross business receipts from Schedule C-EZ (Form 1040). How do i amend my state tax return Capital gains from Schedule D (Form 1040). How do i amend my state tax return Losses are not netted against gains. How do i amend my state tax return Gains on sales of business property. How do i amend my state tax return Taxable IRA distributions, pensions, annuities, and social security benefits. How do i amend my state tax return Gross rental income from Schedule E (Form 1040). How do i amend my state tax return Gross royalty income from Schedule E (Form 1040). How do i amend my state tax return Taxable net income from an estate or trust reported on Schedule E (Form 1040). How do i amend my state tax return Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). How do i amend my state tax return Gross farm rental income from Form 4835. How do i amend my state tax return Gross farm income from Schedule F (Form 1040). How do i amend my state tax return Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). How do i amend my state tax return Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). How do i amend my state tax return Unemployment compensation. How do i amend my state tax return Other income not included with any of the items listed above. How do i amend my state tax return Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. How do i amend my state tax return It includes the following amounts. How do i amend my state tax return Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. How do i amend my state tax return Income from a plantation, ranch, nursery, range, orchard, or oyster bed. How do i amend my state tax return Crop shares for the use of your land. How do i amend my state tax return Gains from sales of draft, breeding, dairy, or sporting livestock. How do i amend my state tax return Gross income from farming is the total of the following amounts from your tax return. How do i amend my state tax return Gross farm income from Schedule F (Form 1040). How do i amend my state tax return Gross farm rental income from Form 4835. How do i amend my state tax return Gross farm income from Schedule E (Form 1040), Parts II and III. How do i amend my state tax return Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. How do i amend my state tax return For more information about income from farming, see chapter 3. How do i amend my state tax return Farm income does not include any of the following: Wages you receive as a farm employee. How do i amend my state tax return Income you receive from contract grain harvesting and hauling with workers and machines you furnish. How do i amend my state tax return Gains you receive from the sale of farm land and depreciable farm equipment. How do i amend my state tax return Percentage From Farming Figure your gross income from all sources, discussed earlier. How do i amend my state tax return Then figure your gross income from farming, discussed earlier. How do i amend my state tax return Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. How do i amend my state tax return Example 1. How do i amend my state tax return Jane Smith had the following total gross income and farm gross income amounts in 2013. How do i amend my state tax return Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). How do i amend my state tax return However, that loss is not netted against the gain to figure Ms. How do i amend my state tax return Smith's total gross income or her gross farm income. How do i amend my state tax return Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. How do i amend my state tax return 64). How do i amend my state tax return Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. How do i amend my state tax return You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. How do i amend my state tax return You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. How do i amend my state tax return 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. How do i amend my state tax return If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. How do i amend my state tax return See Required Annual Payment , next, for details. How do i amend my state tax return Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. How do i amend my state tax return Example 2. How do i amend my state tax return Assume the same fact as in Example 1. How do i amend my state tax return Ms. How do i amend my state tax return Smith's gross farm income is only 64% of her total income. How do i amend my state tax return Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. How do i amend my state tax return However, she does qualify if at least two-thirds of her 2012 gross income was from farming. How do i amend my state tax return Example 3. How do i amend my state tax return Assume the same facts as in Example 1 except that Ms. How do i amend my state tax return Smith's farm income from Schedule F was $90,000 instead of $75,000. How do i amend my state tax return This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). How do i amend my state tax return She qualifies to use the special estimated tax rules for qualified farmers, since 67. How do i amend my state tax return 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . How do i amend my state tax return 679). How do i amend my state tax return Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. How do i amend my state tax return Apply the following special rules for qualified farmers to the worksheet. How do i amend my state tax return On line 14a, multiply line 13c by 662/3% (. How do i amend my state tax return 6667). How do i amend my state tax return On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. How do i amend my state tax return For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. How do i amend my state tax return For more information, see chapter 4 of Publication 505. How do i amend my state tax return Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. How do i amend my state tax return Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. How do i amend my state tax return See the instructions for Form 2210-F. How do i amend my state tax return Figure 15-1. How do i amend my state tax return Estimated Tax for Farmers Please click here for the text description of the image. How do i amend my state tax return Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. How do i amend my state tax return You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. How do i amend my state tax return If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. How do i amend my state tax return Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. How do i amend my state tax return Prev  Up  Next   Home   More Online Publications
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The How Do I Amend My State Tax Return

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