Table of Contents
- Section 1—Before You Begin
- Section 2—Filing Requirements
- Section 3—Line Instructions for Form 1040EZ
- Name and Address
- Social Security Number (SSN)
- Presidential Election Campaign Fund
- Income (Lines 1–6)
- Line 1, Wages, Salaries, and Tips
- Line 2, Taxable Interest
- Line 3, Unemployment Compensationand Alaska Permanent Fund Dividends
- Line 6, Taxable Income
- Payments, Credits, and Tax (Lines 7–11)
- Line 7, Federal Income Tax Withheld
- Lines 8a and 8b, Earned Income Credit (EIC)
- Definitions and Special Rules
- EIC Table
- Line 9
- Line 10, Tax
- Refund Offset
- Lines 11a Through 11d
- Reasons Your Direct Deposit Request May Be Rejected
- Amount You Owe
- Line 12, Amount You Owe
- What if You Cannot Pay?
- Third Party Designee
- Signing Your Return
- Section 4—After You Have Finished
- Section 5—General Information
- Section 6—Getting Tax Help
- Tax Table
- - Notices
- Major Categories of Federal Income and Outlays for Fiscal Year 2012
Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. See Should You Use Another Form in Section 2, later.
Due to the following tax law changes for 2013, you may benefit from filing Form 1040A or 1040, even if you normally file Form 1040EZ. See the instructions for Form 1040A or 1040, as applicable.
Three or more children lived with you and you earned less than $46,227 ($51,567 if married filing jointly),
Two children lived with you and you earned less than $43,038 ($48,378 if married filing jointly), or
One child lived with you and you earned less than $37,870 ($43,210 if married filing jointly).
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, administrator, 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.
You can file a joint return even if your spouse died in 2013 as long as you did not remarry in 2013. You can also file a joint return even if your spouse died in 2014 before filing a return for 2013. 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 also must 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.
If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.
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 the head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). But you have to file Form 1040A or 1040 to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Were you (or your spouse if filing a joint return) age 65 or older at the end of 2013? If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013.
||Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing Information, to find out if you must file a return. If so, use Form 1040A or 1040.|
||No. Use the Filing Requirement Charts, later in this Section 2, to see if you must file a return. See the Tip below if you have earned income.|
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.
File Form 1040EZ by April 15, 2014. If you file after this date, you may have to pay interest and penalties. See What if You Cannot File on Time? in Section 4, later, for information on how to get more time to file. There is also information about interest and penalties.
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.
You can use Form 1040EZ if all the items in the following checklist apply.
||Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2013, see Nonresident aliens below.|
||You do not claim any dependents.|
||You do not claim any adjustments to income. See the TeleTax topics for Adjustments to Income at www.irs.gov/taxtopics.|
||If you claim a tax credit, you claim only the earned income credit. See the TeleTax topics for Tax Credits at www.irs.gov/taxtopics.|
||You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2013. If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013 and cannot use Form 1040EZ.|
||Your taxable income (line 6 of Form 1040EZ) is less than $100,000.|
||You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.|
||If you earned tips, they are included in boxes 5 and 7 of your Form W-2.|
||You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756.|
||You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.|
If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 to find out which form to use.
Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. Use TeleTax topic 610.
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 use the single filing status.
You were widowed before January 1, 2013, and did not remarry in 2013.
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.
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.
||Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See Checklist for Using Form 1040EZ, earlier.|
Chart A—For Most People
|IF your filing status is . . .||AND your gross income* was at least . . .||THEN . . .|
|Single||$10,000||File a return|
|Married filing jointly**||$20,000||File a return|
|*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
**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.
Chart B—For Children and Other Dependents
|If your parent (or someone else) can claim you as a dependent, use this chart.||
||To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.|
|File a return if any of the following apply.||
1 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.
2 Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
3 Gross income is the total of your unearned and earned income.
Chart C—Other Situations When You Must File
|You must file a return using Form 1040A or 1040 if any of the following apply for 2013.|
|•||You owe tax from the recapture of an education credit (see Form 8863).|
|•||You claim a credit for excess social security or tier 1 RRTA tax withheld.|
|•||You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).|
|You must file a return using Form 1040 if any of the following apply for 2013.|
|•||You owe any special taxes, such as 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.|
|•||You owe 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.|
|•||You had net earnings from self-employment of at least $400.|
|•||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.|
|•||You owe any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see Form 5405).|
|•||You owe 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.|
|•||You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.|
|•||You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.|
Where To Report Certain Items From 2013 Forms W-2, 1097, 1098, and 1099
|Part 1||Items That Can Be Reported on Form 1040EZ||If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7.|
|Form||Item and Box in Which It Should Appear||Where To Report on Form 1040EZ|
|W-2||Wages, tips, other compensation (box 1)||Line 1|
|Allocated tips (box 8)||See the instructions for Form 1040EZ, line1|
|1099-G||Unemployment compensation (box 1)||Line 3|
|1099-INT||Interest income (box 1)||Line 2|
|Interest on U.S. savings bonds and Treasury obligations (box 3)||See the instructions for Form 1040EZ, line 2|
|Tax-exempt interest (box 8)||See the instructions for Form 1040EZ, line 2|
|1099-OID||Original issue discount (box 1)
Other periodic interest (box 2)
|See the instructions on Form 1099-OID
See the instructions on Form 1099-OID
|Part 2||Items That May Require Filing Another Form|
|Form||Item and Box in Which it Should Appear||Other Form|
|W-2||Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
|Must file Form 1040A or 1040
Must file Form 1040
|Employer contributions to a health savings account
(box 12, code W)
|Must file Form 1040 if required to file Form 8889 (see the
instructions for Form 8889)
|Amount reported in box 12, code R or Z||Must file Form 1040|
|Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N)||Must file Form 1040|
|W-2G||Gambling winnings (box 1)||Must file Form 1040|
|1097-BTC||Bond tax credit||Must file Form 1040|
|1098-E||Student loan interest (box 1)||Must file Form 1040A or 1040 to deduct|
|1098-T||Qualified tuition and related expenses (box 1)||Must file Form 1040A or 1040 to claim, but first see the instructions on Form 1098-T|
|1099-C||Canceled debt (box 2)||Generally must file Form 1040 (see Pub. 4681)|
|1099-DIV||Dividends and distributions||Must file Form 1040A or 1040|
|1099-INT||Interest on U.S. savings bonds and Treasury
obligations (box 3)
|See the instructions for Form 1040EZ, line 2|
|Early withdrawal penalty (box 2)||Must file Form 1040 to deduct|
|Foreign tax paid (box 6)||Must file Form 1040 to deduct or take a credit for the tax|
|1099-LTC||Long-term care and accelerated death benefits||Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)|
|1099-MISC||Miscellaneous income||Must file Form 1040|
|1099-OID||Early withdrawal penalty (box 3)||Must file Form 1040 to deduct|
|1099-Q||Qualified education program payments||Must file Form 1040|
|1099-R||Distributions from pensions, annuities, IRAs, etc.||Must file Form 1040A or 1040|
|1099-SA||Distributions from HSAs and MSAs*||Must file Form 1040|
|* This includes distributions from Archer and Medicare Advantage MSAs.|
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 1040EZ, W-2, and 1099 agree with your social security card. If they do not, your exemption(s) and any earned income credit may be disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect name or SSN, 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.
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 also can have $3 go to the fund. If you check a box, your tax or refund will not change.
You can round off cents to whole dollars on your return. 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.
If you received a refund, credit, or offset of state or local income taxes in 2013, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?
||Yes.||None of your refund is taxable.|
||No.||You may have to report part or all of the refund as income on Form 1040 for 2013. For more information, see the Instructions for Form 1040 or Pub. 525.|
If you received social security or equivalent railroad retirement benefits, you should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total benefits paid to you in 2013 and the amount of any benefits you repaid in 2013. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, later in this Section 3. If any of your benefits are taxable, you must use Form 1040A or 1040. For more details, see Pub. 915.
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. If you file Form 8958, you must use Form 1040.
Enter the total of your wages, salaries, and tips. If you are filing a joint return, also include your spouse's wages, salaries, and tips. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But you must include all of your wages, salaries, and tips in the total on line 1, even if they are not shown on your Form(s) W-2. For example, the following types of income must be included in the total on line 1.
Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,800 in 2013. Also, enter “HSH” and the amount not reported on a Form W-2 in the space to the left of line 1.
Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if (a) you received tips of $20 or more in any month and did not report the full amount to your employer, or (b) your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown on your Form(s) W-2 in box 8. They are not included as income in box 1. See Pub. 531 for more details.
Scholarship and fellowship grants not reported on a Form W-2. Also, enter “SCH” and the amount in the space to the left of line 1. However, if you were a degree candidate, include on line 1 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 1. For more information on taxable scholarships and grants, see Pub. 970.
Before you begin:
|1.||Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
|2.||Is the amount on line 1 more than zero?|
||None of your social security benefits are taxable.|
Enter one-half of line 1
|3.||Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3, later)||3.|
|4.||Enter your total interest income, including any tax-exempt interest||4.|
|5.||Add lines 2, 3, and 4||5.|
|6.||If you are:
•Single, enter $25,000
|•Married filing jointly, enter $32,000|
|7.||Is the amount on line 6 less than the amount on line 5?
|None of your social security or railroad retirement benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income.|
||Some of your benefits are taxable this year. You must use Form 1040A or 1040.|
If you received interest payments, you should receive a Form 1099-INT or Form 1099-OID from each payer. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID. If you are filing a joint return, also include any taxable interest received by your spouse.
Include interest received on amounts deposited with banks, savings and loan associations, credit unions, or similar organizations. If interest was credited in 2013 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2013 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.
You should also include taxable interest on bonds and other securities. If you cashed U.S. series EE or I savings bonds in 2013 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.
You must use Form 1040A or 1040 if you received taxable interest of more than $1,500. You also must use Form 1040A or 1040 if any of the following apply.
You received interest as a nominee (that is, in your name but the interest income actually belongs to someone else).
You received a 2013 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2013.
You owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2013.
If you received tax-exempt interest, such as interest on municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be shown inbox 8 of Form 1099-INT. Enter “TEI” and the amount in the space to the left of line 2. Do not include tax-exempt interest in the total on line 2.
Your taxable income and filing status will determine the amount of tax you enter on line 10.
If you received Forms SSA-1099 or RRB-1099 (showing amounts treated as social security) use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, earlier in this Section 3, to determine if you can file Form 1040EZ.
Enter the total amount of federal income tax withheld. This should be shown on your 2013 Form(s) W-2 in box 2.
If you received 2013 Form(s) 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This should be shown in box 4 of these forms.
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.
If you have a qualifying child (defined in Step 1, later), you may be able to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For details, see Pub. 596.
Follow Steps 1 through 3 next.
Complete the Earned Income Credit (EIC) Worksheet, later, or let the IRS figure the credit for you.
1. Is the amount on Form 1040EZ, line 4, less than $14,340 ($19,680 if married filing jointly)?
Go to question 2.
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 in Social security number (SSN) under Definitions and Special Rules)?
Go to question 3.
You cannot take the credit. Enter “No” in the space to the left of line 8a.
3. 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.
Go to question 4.
You cannot take the credit.
4. 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 under Definitions and Special Rules, later, before you answer.
Go to question 5.
You cannot take the credit. Enter “No” in the space to the left of line 8a.
5. Are you filing a joint return for 2013?
Skip questions 6 and 7; go to Step 2.
Go to question 6.
6. Look at the qualifying child conditions next. Could you be a qualifying child of another person in 2013? (Check “No” if the other person is not required to file, and is not filing, a 2013 return or is filing a 2013 return only as a claim for refund (defined under Definitions and Special Rules, later.))
You cannot take the credit. Enter “No” in the space to the left of line 8a.
Go to question 7.
|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).
Under age 19 at the end of 2013 and younger than you
(or your spouse if filing jointly)
|Under age 24 at the end of 2013, a student (defined later), and younger than you (or your spouse if filing jointly)|
|Any age and permanently and totally disabled (defined later)|
|Who is not filing a joint return for 2013 or is filing a joint return for 2013 only as a claim for refund (defined later)|
|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 under Definitions and Special Rules, later.|
||Special rules apply if the child was married or also meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return). For details, use TeleTax topic 601 or see Pub. 596.|
7. Can you be claimed as a dependent on someone else's 2013 tax return?
You cannot take the credit.
Go to Step 2.
1. Figure earned income:
|Form 1040EZ, line 1|
|a. Subtract, if included in line 1, any:|
|•||Taxable scholarship or fellowship grant not reported on a Form W-2.|
|•||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 in the space to the left of line 1 on Form 1040EZ). This amount may be shown on your Form W-2 in box 11. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.||
|•||Amount received for work performed while an inmate in a penal institution (enter “PRI” in the space to the left of line 1 on Form 1040EZ).|
|b. Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040EZ, line 8b. See Combat pay, nontaxable under Definitions and Special Rules, later, and the Caution below.||+|
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.
|Earned Income =||
2. Is your earned income less than $14,340 ($19,680 if married filing jointly)?
Go to Step 3.
You cannot take the credit.
|1.||Enter your earned income from Step 2, earlier||1.|
|2.||Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).|
|Enter the credit here||2.|
|If line 2 is zero,
You cannot take the credit. Enter “No” in the space to the left of line 8a.
|3.||Enter the amount from Form 1040EZ, line 4||3.|
|4.||Are the amounts on lines 3 and 1 the same?|
||Yes.||Skip line 5; enter the amount from line 2 on line 6.|
||No.||Go to line 5.|
|5.||Is the amount on line 3 less than $8,000 ($13,350 if married filing jointly)?|
||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, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).|
|Enter the credit here||5.|
|Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.|
|6.||Earned income credit. Enter this amount on Form 1040EZ, line 8a||6.|
||If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file under Definitions and Special Rules, later, to find out if you must file Form 8862 to take the credit for 2013.|
(listed in alphabetical order)
Enter “EIC” in the space to the left of line 8a on Form 1040EZ.
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040EZ, line 8b. See Combat pay, nontaxable, earlier.
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.
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.
The only reason your EIC was reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule EIC was not your qualifying child.
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.
|2013 Earned Income Credit (EIC) Table||
This is not a tax table.
|Follow the two steps below to find your credit.|
|Step 1. 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, earlier.|
|Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.|
|If the amount you are looking up from the worksheet is–||And your filing status is–|
|Single||Married filing jointly|
|Your credit is–|
|* If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, your credit is $2. If the
amount you are looking up from the worksheet is $14,340 or more, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, your credit is $1. If the amount you are looking up from the worksheet if $19,680 or more, you cannot take the credit.
Add lines 7 and 8a. Enter the total on line 9.
Do you want the IRS to figure your tax 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 the Tax Table later in these instructions.|
If line 11a is under $1, we will send the refund only on written request.
If you want to check the status of your refund, see Refund Information in Section 6, later. 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).
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 refund on line 11a 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 a question about it, contact the agency to which you owe the debt.
Complete lines 11b through 11d (if you want your refund deposited to only one account), or
Check the box on line 11a 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.
It is faster. You get your refund faster by direct deposit than you do by check.
It 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.
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.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check later, the routing number is 250250025. Henry and Naomi Maple 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 11b 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.
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.
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 below, 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.
Sample Check—Lines 11b Through 11d
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 11b through 11d 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.
Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 12. You can pay online, by phone, or by check or money order. Do not include any estimated tax payments (for 2013 or 2014) in this payment. Instead, make the estimated tax payment separately.
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.
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 (Espanol). 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.
Official Payments Corporation
For the latest details on how to pay by phone, go to www.irs.gov/e-pay.
Make your check or money order payable to “United States Treasury” for the full amount due. Do not attach the payment to your return. Do not send cash. Write “2013 Form 1040EZ” 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 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 “$XXX–” or “$XXX XX/100 ”).
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.
If you cannot pay the full amount shown on line 12 when you file, you can ask for:
An installment agreement, or
An extension of time to pay.
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.”
You may have to pay a penalty if line 12 is at least $1,000 and it is more than 10% of the tax shown on your return. The “tax shown on your return” is the amount on line 10 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.
The penalty may be waived under certain conditions. See Pub. 505 for details.
You had no tax shown on your 2012 return and you were a U.S. citizen or resident for all of 2012, or
Line 7 on your 2013 return is at least as much as the tax shown on your 2012 return.
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 also are 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.
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.
Form 1040EZ is not considered a valid return unless you sign it. If you are filing a joint return, your spouse also must 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 for you by a representative, 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 in Section 1, earlier.
This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.
||Enter the correct social security number for you and your spouse, if married, in the space provided on Form 1040EZ? Check that your name and SSN agree with your social security card.|
||Use the amount from line 6, and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 10.|
||Go through the three steps in the instructions for lines 8a and 8b, if you thought you could take the EIC? If you could take the EIC, did you take special care to use the proper filing status column in the EIC Table?|
||Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total payments, and your refund or amount you owe?|
||Check one or both boxes on line 5 if you (or your spouse) can be claimed as a dependent on someone's (such as your parents') 2013 return? Did you check the box even if that person chooses not to claim you (or your spouse)? Did you leave the boxes blank if no one can claim you (or your spouse) as a dependent?|
||Enter an amount on line 5? If you checked any of the boxes, did you use the worksheet on the back of Form 1040EZ to figure the amount to enter? If you did not check any of the boxes, did you enter $10,000 if single; $20,000 if married filing jointly?|
||Sign and date Form 1040EZ and enter your occupation(s)?|
||Include your apartment number in your address if you live in an apartment?|
||Attach your Form(s) W-2 to the left margin of Form 1040EZ?|
||Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 12 in Section 3, earlier.|
||File only 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.
File Form 1040EZ by April 15, 2014. If you file after this date, you may have to pay interest and penalties, discussed later in this Section 4.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or a contingency operation, you may be able to file later. See Pub. 3 for details.
You can get an automatic 6-month extension to file your return if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
If you make a payment with your extension request, see the instructions for line 9 in Section 3, earlier.
We can charge you interest and penalties on the amount you owe.
See the last page of these instructions.
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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.
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.
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
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 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.
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.
If you receive an unsolicited email claiming to be from the IRS, forward the message to firstname.lastname@example.org. 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@example.com 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.
Bureau of the Fiscal Service
Attn Dept G
P.O. Box 2188
Parkersburg, WV 26106-2188
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.
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.
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.
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 (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 Pub. 4134, Low Income Taxpayer Clinic List. You can get this publication at your local IRS office, by visiting IRS.gov, or by calling 1-800-829-3676.
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 call 1-888-912-1227 (toll-free).
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.
Follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs.
Free File — Use free tax software to prepare and e-file your tax return at www.irs.gov/freefile.
Where's My Amended Return — Check the status of your amended return.
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.
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 or download current and previous year tax forms and publications, or
Order current year tax forms and publications online.
There is live and recorded tax help available. You will not be charged for the call unless your phone company charges you for toll-free calls. Live tax help is available 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. Recorded tax help is available anytime. Callers from Puerto Rico will receive assistance from 8:00 a.m. to 8:00 p.m. local time.
The tax form, schedule, or notice to which your question relates.
The facts about your particular situation.
The name of any IRS publication or other source of information that you used to look for the answer.
Call 1-800-TAX-FORM (1-800-829-3676). You should receive your order within 10 business days after your request is received.
Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.
Tax trails. This is an interactive section which asks questions you can answer by selecting “Yes” or “No.”
Main index of tax topics. This is an online list of the TeleTax topics.
Interactive tax assistance (ITA) provides answers to certain tax law questions using a probe and response process.
Free electronic filing is offered and volunteers will help you claim the earned income credit, child tax credit, credit for the elderly, and other credits and deductions you can take.
These are some of the items to bring to the VITA/TCE site to have your tax return prepared.
Proof of identification.
Social security cards for you, your spouse, and dependents and/or a social security number verification letter issued by the Social Security Administration.
Individual taxpayer identification number (ITIN) assignment letter for you, your spouse, and dependents.
Proof of foreign status, if applying for an ITIN.
Birth dates for you, your spouse, and any dependents.
Form(s) W-2, W-2G, 1099-INT, 1099-DIV, and 1099-R.
A copy of your 2012 federal and state returns, if available.
A blank check or anything that shows your bank routing and account numbers for direct deposit.
Total paid to daycare provider and the daycare provider's tax identification number (the provider's social security number or the provider's business employer identification number).
To file taxes electronically on a joint return, both spouses must be present to sign the required forms.
For more information on these programs and a location in your community, go to IRS.gov and enter keyword “VITA” in the search box. You may also call 1-800-906-9887 to locate the nearest volunteer help site, or you can use the VITA Locator Tool on IRS.gov, or download the IRS2Go app.
Through the TCE program, AARP offers the Tax-Aide counseling program. To locate the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.
The IRS Taxpayer Assistance Centers provide telephone interpreter service in over 170 languages, and the service is free to taxpayers. To find the nearest location, see Everyday tax solutions, earlier.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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.
Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns.
You can also check the status of your refund on the free IRS2Go phone app.
TeleTax is a wide-ranging directory of recorded tax information that is available anytime. A complete list of topics is available online at www.irs.gov/taxtopics and in the instructions for Form 1040A and 1040. Select the number of the topic you want to hear. Then call 1-800-829-4477. Be ready to take notes.
|2013 Tax Table||Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. He follows two easy steps to figure his tax: 1. He finds the $26,250-26,300 taxable income line. 2. He finds the Single filing status column and reads down the column. The tax amount shown where the taxable income line and the filing status line meet is $3,495. He enters this amount on line 10 of Form 1040EZ.||
|If Form 1040EZ, line 6, is–||And you are–|
|Single||Married filing jointly|
|Your tax is–|