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Income Tax Preparation Fees

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Income Tax Preparation Fees

Income tax preparation fees Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. Income tax preparation fees Expenses that qualify for an itemized deduction generally include: Income tax preparation fees Business travel away from home Income tax preparation fees Business use of your car Income tax preparation fees Business meals and entertainment Income tax preparation fees Travel Income tax preparation fees Use of your home Income tax preparation fees Education Income tax preparation fees Supplies Income tax preparation fees Tools Income tax preparation fees Miscellaneous expenses Income tax preparation fees You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Income tax preparation fees If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. Income tax preparation fees An accountable plan must meet three requirements: Income tax preparation fees You must have paid or incurred expenses that are deductible while performing services as an employee. Income tax preparation fees Income tax preparation fees You must adequately account to your employer for these expenses within a reasonable time period. Income tax preparation fees Income tax preparation fees You must return any excess reimbursement or allowance within a reasonable time period. Income tax preparation fees If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. Income tax preparation fees Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. Income tax preparation fees For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Income tax preparation fees
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Latest News

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
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IRS Statement on Data Security Employee Issue
March 18, 2014 — The IRS today issued a statement on a data security employee issue.

Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014 — For the second quarter of 2014, interest rates remain the same.

More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File
IR-2014-28, March 13, 2014 — More taxpayers are e-filing from home computers in 2014 according to IRS filing season statistics.

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-27, March 10, 2014 — With business tax-filing deadlines fast approaching, the IRS encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and claim it if they qualify.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
IR-2014-26, March 10, 2014 — The IRS is seeking volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies taxpayer concerns, and makes recommendations for improving services.

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee
IR-2014-25 March 7, 2014 — The IRS is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

2014 Refunds Ahead of Last Year
IR-2014-23, March 6, 2014 — The IRS has issued more than 48 million refunds so far this year.

New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IR-2014-22, March 6, 2014 — The IRS released a new YouTube video designed to provide useful tax tips to married same-sex couples.

Low Income Taxpayer Clinic Program Reports on Activities
IR-2014-21, March 5, 2014 — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.

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IRS Continues Smooth Start to Filing Season
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IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
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IRS Commissioner Addresses Nation's Taxpayers on 2014 Filing Season; YouTube Video Released
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Updated IRS Smartphone App IRS2Go Version 4.0 Now Available
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Watch Out for Tax Scams as Filing Season Opening Nears
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IRS Criminal Investigation Combats Identity Theft Refund Fraud
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2014 Identity Protection PIN (IP PIN) Pilot
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Tips for Taxpayers, Victims about Identity Theft and Tax Returns
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IRS Combats Identity Theft and Refund Fraud on Many Fronts
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New Tax Guide Helps People With Their 2013 Taxes
IR-2013-102, Dec. 23, 2013 — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

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IRS Warns of Pervasive Telephone Scam
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IRS Opens Online FATCA Registration System
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Page Last Reviewed or Updated: 28-Mar-2014

The Income Tax Preparation Fees

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