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State Returns

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State Returns

State returns 20. State returns   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. State returns Married persons who filed separate returns. State returns What's New Standard deduction increased. State returns  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. State returns The amount depends on your filing status. State returns You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. State returns Introduction This chapter discusses the following topics. State returns How to figure the amount of your standard deduction. State returns The standard deduction for dependents. State returns Who should itemize deductions. State returns Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. State returns If you have a choice, you can use the method that gives you the lower tax. State returns The standard deduction is a dollar amount that reduces your taxable income. State returns 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). State returns The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. State returns You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. State returns Persons not eligible for the standard deduction. State returns   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. State returns You are considered a dual-status alien if you were both a nonresident and resident alien during the year. State returns Note. State returns If you are a nonresident alien who is married to a U. State returns S. State returns citizen or resident alien at the end of the year, you can choose to be treated as a U. State returns S. State returns resident. State returns (See Publication 519, U. State returns S. State returns Tax Guide for Aliens. State returns ) If you make this choice, you can take the standard deduction. State returns If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. State returns See Standard Deduction for Dependents, later. State returns 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. State returns Generally, the standard deduction amounts are adjusted each year for inflation. State returns The standard deduction amounts for most people are shown in Table 20-1. State returns Decedent's final return. State returns   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. State returns However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. State returns 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. State returns You are considered 65 on the day before your 65th birthday. State returns Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. State returns Use Table 20-2 to figure the standard deduction amount. State returns 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. State returns Not totally blind. State returns   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. State returns   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. State returns You must keep the statement in your records. State returns   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. State returns 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. State returns You cannot claim the higher standard deduction for an individual other than yourself and your spouse. State returns Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. State returns Example 1. State returns Larry, 46, and Donna, 33, are filing a joint return for 2013. State returns Neither is blind, and neither can be claimed as a dependent. State returns They decide not to itemize their deductions. State returns They use Table 20-1. State returns Their standard deduction is $12,200. State returns Example 2. State returns The facts are the same as in Example 1 except that Larry is blind at the end of 2013. State returns Larry and Donna use Table 20-2. State returns Their standard deduction is $13,400. State returns Example 3. State returns Bill and Lisa are filing a joint return for 2013. State returns Both are over age 65. State returns Neither is blind, and neither can be claimed as a dependent. State returns If they do not itemize deductions, they use Table 20-2. State returns Their standard deduction is $14,600. State returns 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). State returns However, if the individual is 65 or older or blind, the standard deduction may be higher. State returns 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. State returns Earned income defined. State returns   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. State returns    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. State returns See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. State returns Example 1. State returns Michael is single. State returns His parents can claim an exemption for him on their 2013 tax return. State returns He has interest income of $780 and wages of $150. State returns He has no itemized deductions. State returns Michael uses Table 20-3 to find his standard deduction. State returns 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. State returns His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). State returns Example 2. State returns Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. State returns Joe is married and files a separate return. State returns His wife does not itemize deductions on her separate return. State returns Joe has $1,500 in interest income and wages of $3,800. State returns He has no itemized deductions. State returns Joe finds his standard deduction by using Table 20-3. State returns He enters his earned income, $3,800 on line 1. State returns He adds lines 1 and 2 and enters $4,150 on line 3. State returns On line 5, he enters $4,150, the larger of lines 3 and 4. State returns Because Joe is married filing a separate return, he enters $6,100 on line 6. State returns On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. State returns Example 3. State returns Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. State returns She is 18 years old and blind. State returns She has interest income of $1,300 and wages of $2,900. State returns She has no itemized deductions. State returns Amy uses Table 20-3 to find her standard deduction. State returns She enters her wages of $2,900 on line 1. State returns She adds lines 1 and 2 and enters $3,250 on line 3. State returns On line 5, she enters $3,250, the larger of lines 3 and 4. State returns Because she is single, Amy enters $6,100 on line 6. State returns She enters $3,250 on line 7a. State returns This is the smaller of the amounts on lines 5 and 6. State returns Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. State returns She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. State returns Example 4. State returns Ed is single. State returns His parents can claim an exemption for him on their 2013 tax return. State returns He has wages of $7,000, interest income of $500, and a business loss of $3,000. State returns He has no itemized deductions. State returns Ed uses Table 20-3 to figure his standard deduction. State returns He enters $4,000 ($7,000 - $3,000) on line 1. State returns He adds lines 1 and 2 and enters $4,350 on line 3. State returns On line 5 he enters $4,350, the larger of lines 3 and 4. State returns Because he is single, Ed enters $6,100 on line 6. State returns On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. State returns Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. State returns Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . State returns 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. State returns 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). State returns See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. State returns When to itemize. State returns   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. State returns These deductions are explained in chapters 21–28. State returns    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. State returns Enter the amount from Schedule A, line 29, on Form 1040, line 40. State returns Electing to itemize for state tax or other purposes. State returns   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. State returns 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. State returns To make this election, you must check the box on line 30 of Schedule A. State returns Changing your mind. State returns   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. State returns S. State returns Individual Income Tax Return. State returns See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. State returns Married persons who filed separate returns. State returns   You can change methods of taking deductions only if you and your spouse both make the same changes. State returns Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. State returns    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. State returns You both must use the same method of claiming deductions. State returns If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. State returns See Persons not eligible for the standard deduction , earlier. State returns 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. State returns Table 20-1. State returns Standard Deduction Chart for Most People* If your filing status is. State returns . State returns . State returns 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. State returns Use Table 20-2 or 20-3 instead. State returns Table 20-2. State returns Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. State returns Then go to the chart. State returns 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. State returns . State returns . State returns AND the number in the box above is. State returns . State returns . State returns THEN your standard deduction is. State returns . State returns . State returns 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. State returns Table 20-3. State returns Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. State returns Check the correct number of boxes below. State returns Then go to the worksheet. State returns 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. State returns Enter your earned income (defined below). State returns If none, enter -0-. State returns 1. State returns   2. State returns Additional amount. State returns 2. State returns $350 3. State returns Add lines 1 and 2. State returns 3. State returns   4. State returns Minimum standard deduction. State returns 4. State returns $1,000 5. State returns Enter the larger of line 3 or line 4. State returns 5. State returns   6. State returns Enter the amount shown below for your filing status. State returns Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. State returns   7. State returns Standard deduction. State returns         a. State returns Enter the smaller of line 5 or line 6. State returns If born after January 1, 1949, and not blind, stop here. State returns This is your standard deduction. State returns Otherwise, go on to line 7b. State returns 7a. State returns     b. State returns If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. State returns 7b. State returns     c. State returns Add lines 7a and 7b. State returns This is your standard deduction for 2013. State returns 7c. State returns   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State returns It also includes any amount received as a scholarship that you must include in your income. State returns Prev  Up  Next   Home   More Online Publications
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Understanding your CP180/CP181 Notice

We sent you this notice because your tax return is missing a schedule or form.


What you need to do

  • Read the notice carefully to determine the required schedule or form needed to complete your return.
  • Download the required schedule or form or call 1-800-829-3676.
  • Fill out the Contact Information section of the notice, detach, and send it to us with your completed schedule or form so we receive it by the date indicated on the notice.

You may want to...

  • Review the filing requirements and instructions for the missing schedule or form to determine whether your organization needs to file.
  • Review your records to ensure all applicable schedules and forms were attached when filed.

Answers to Common Questions

What happens if I don't respond by the due date?
If you don't respond by the due date of the notice, your tax and/or credits may be adjusted which may result in a balance due.

Who do I call for assistance?
For assistance with your business return, call 1-800-829-0115 or, for assistance with Form 990-T, call 1-877-829-5500.


Tips for next year

Refer to the instructions for your tax return for required documentation. Attach all required forms and schedules to your tax return when filing.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

CP180

Notice CP180, Page 1
 

Notice CP180, Page 2
 

CP181

Notice CP181, Page 1
 

Notice CP181, Page 2
 

Page Last Reviewed or Updated: 01-Jul-2013

How to get help

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

The State Returns

State returns Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. State returns Credit card charge tips, How to keep a daily tip record. State returns D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. State returns Electronic tip statement, Electronic tip statement. State returns Employers Giving money to, for taxes, Giving your employer money for taxes. State returns Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. State returns Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State returns Form 4070, What tips to report. State returns Sample filled-in, Form 4070A, How to keep a daily tip record. State returns Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State returns Form 8027, How to request an approved lower rate. State returns Form W-2 Uncollected taxes, Giving your employer money for taxes. State returns , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. State returns Free tax services, Free help with your tax return. State returns G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. State returns P Penalties Failure to report tips to employer, Penalty for not reporting tips. State returns Underpayment of estimated taxes, Giving your employer money for taxes. State returns Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. State returns Service charge paid as wages, Service charges. State returns Social security and Medicare taxes Allocated tips, How to report allocated tips. State returns Reporting of earnings to Social Security Administration, Why report tips to your employer. State returns Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State returns Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. State returns T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. State returns Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. State returns TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. State returns , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. State returns W Withholding, Why report tips to your employer. State returns Prev  Up     Home   More Online Publications