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2012 Income Tax Software

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2012 Income Tax Software

2012 income tax software Index A Adopted child, Adopted child. 2012 income tax software Adoption taxpayer identification number (ATIN), Married child. 2012 income tax software Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. 2012 income tax software , Military personnel stationed outside the United States. 2012 income tax software , Temporary absences. 2012 income tax software , Joint Return Test, Military personnel stationed outside the United States. 2012 income tax software , Nontaxable combat pay. 2012 income tax software Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. 2012 income tax software Basic Allowance for Subsistence (BAS), Nontaxable military pay. 2012 income tax software C Child Adopted child, Adopted child. 2012 income tax software Birth or death of, Birth or death of child. 2012 income tax software Foster child, Relationship Test, Foster child. 2012 income tax software , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. 2012 income tax software Married child, Married child. 2012 income tax software Child support, Income That Is Not Earned Income Clergy, Clergy. 2012 income tax software Combat zone pay, Nontaxable combat pay. 2012 income tax software Community property, Community property. 2012 income tax software , Community property. 2012 income tax software D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). 2012 income tax software Domestic partner, Nevada, Washington, and California domestic partners. 2012 income tax software E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. 2012 income tax software , Military personnel stationed outside the United States. 2012 income tax software F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). 2012 income tax software , No SSN. 2012 income tax software , Form 1040. 2012 income tax software 1040A, Adjusted gross income (AGI). 2012 income tax software , No SSN. 2012 income tax software , Form 1040A. 2012 income tax software 1040EZ, Adjusted gross income (AGI). 2012 income tax software , No SSN. 2012 income tax software , Form 1040EZ. 2012 income tax software 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. 2012 income tax software 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. 2012 income tax software , Approved Form 4361 or Form 4029, Form 4029. 2012 income tax software 4361, Minister's housing. 2012 income tax software , Approved Form 4361 or Form 4029, Form 4361. 2012 income tax software 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. 2012 income tax software 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. 2012 income tax software , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. 2012 income tax software , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. 2012 income tax software H Head of household, Community property. 2012 income tax software , Spouse did not live with you. 2012 income tax software , Community property. 2012 income tax software , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). 2012 income tax software Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. 2012 income tax software , Homeless shelter. 2012 income tax software I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2012 income tax software , Married child. 2012 income tax software Inmate, Earnings while an inmate. 2012 income tax software , Figuring earned income. 2012 income tax software Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. 2012 income tax software M Married child, Married child. 2012 income tax software Married filing a joint return, Rule 4—You Must Be a U. 2012 income tax software S. 2012 income tax software Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. 2012 income tax software Military Combat pay, Nontaxable military pay. 2012 income tax software Nontaxable pay, Nontaxable military pay. 2012 income tax software Outside U. 2012 income tax software S. 2012 income tax software , Military personnel stationed outside the United States. 2012 income tax software Minister, Net earnings from self-employment. 2012 income tax software , Minister's housing. 2012 income tax software , Church employees. 2012 income tax software N Net earnings, self-employment, Net earnings from self-employment. 2012 income tax software Nonresident alien, Rule 4—You Must Be a U. 2012 income tax software S. 2012 income tax software Citizen or Resident Alien All Year, Step 1. 2012 income tax software O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. 2012 income tax software , Examples. 2012 income tax software , Special rule for divorced or separated parents (or parents who live apart). 2012 income tax software Passive activity, Worksheet 1. 2012 income tax software Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. 2012 income tax software Prisoner, Figuring earned income. 2012 income tax software Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. 2012 income tax software Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. 2012 income tax software Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. 2012 income tax software , Earned Income Schedules: C, EIC Worksheet A. 2012 income tax software , EIC Worksheet B. 2012 income tax software C-EZ, EIC Worksheet A. 2012 income tax software , EIC Worksheet B. 2012 income tax software EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. 2012 income tax software , Figuring earned income. 2012 income tax software , Nontaxable combat pay. 2012 income tax software , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. 2012 income tax software , Schedule EIC SE, Figuring earned income. 2012 income tax software , Clergy. 2012 income tax software , Church employees. 2012 income tax software , EIC Worksheet A. 2012 income tax software , EIC Worksheet B. 2012 income tax software , Net earnings from self-employment $400 or more. 2012 income tax software , When to use the optional methods of figuring net earnings. 2012 income tax software , When both spouses have self-employment income. 2012 income tax software School, School defined. 2012 income tax software Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. 2012 income tax software , EIC Worksheet B. 2012 income tax software Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. 2012 income tax software Separated parents, special rule, Married child. 2012 income tax software Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. 2012 income tax software , No SSN. 2012 income tax software , Getting an SSN. 2012 income tax software , Married child. 2012 income tax software , Exception for math or clerical errors. 2012 income tax software Statutory employee, Statutory employee. 2012 income tax software , Figuring earned income. 2012 income tax software , EIC Worksheet A. 2012 income tax software , Statutory employees. 2012 income tax software Strike benefits, Strike benefits. 2012 income tax software Student, Student defined. 2012 income tax software T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. 2012 income tax software Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2012 income tax software Social security number (SSN), Other taxpayer identification number. 2012 income tax software Tiebreaker rules, Tiebreaker rules. 2012 income tax software Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. 2012 income tax software , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. 2012 income tax software V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. 2012 income tax software , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. 2012 income tax software Worksheet 1, Worksheet 1. 2012 income tax software Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 2012 income tax software Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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The 2012 Income Tax Software

2012 income tax software 20. 2012 income tax software   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 2012 income tax software Married persons who filed separate returns. 2012 income tax software What's New Standard deduction increased. 2012 income tax software  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. 2012 income tax software The amount depends on your filing status. 2012 income tax software You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. 2012 income tax software Introduction This chapter discusses the following topics. 2012 income tax software How to figure the amount of your standard deduction. 2012 income tax software The standard deduction for dependents. 2012 income tax software Who should itemize deductions. 2012 income tax software Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. 2012 income tax software If you have a choice, you can use the method that gives you the lower tax. 2012 income tax software The standard deduction is a dollar amount that reduces your taxable income. 2012 income tax software 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). 2012 income tax software The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. 2012 income tax software You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2012 income tax software Persons not eligible for the standard deduction. 2012 income tax software   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. 2012 income tax software You are considered a dual-status alien if you were both a nonresident and resident alien during the year. 2012 income tax software Note. 2012 income tax software If you are a nonresident alien who is married to a U. 2012 income tax software S. 2012 income tax software citizen or resident alien at the end of the year, you can choose to be treated as a U. 2012 income tax software S. 2012 income tax software resident. 2012 income tax software (See Publication 519, U. 2012 income tax software S. 2012 income tax software Tax Guide for Aliens. 2012 income tax software ) If you make this choice, you can take the standard deduction. 2012 income tax software If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. 2012 income tax software See Standard Deduction for Dependents, later. 2012 income tax software 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. 2012 income tax software Generally, the standard deduction amounts are adjusted each year for inflation. 2012 income tax software The standard deduction amounts for most people are shown in Table 20-1. 2012 income tax software Decedent's final return. 2012 income tax software   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2012 income tax software However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2012 income tax software 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. 2012 income tax software You are considered 65 on the day before your 65th birthday. 2012 income tax software Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2012 income tax software Use Table 20-2 to figure the standard deduction amount. 2012 income tax software 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. 2012 income tax software Not totally blind. 2012 income tax software   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. 2012 income tax software   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. 2012 income tax software You must keep the statement in your records. 2012 income tax software   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. 2012 income tax software 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. 2012 income tax software You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2012 income tax software Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. 2012 income tax software Example 1. 2012 income tax software Larry, 46, and Donna, 33, are filing a joint return for 2013. 2012 income tax software Neither is blind, and neither can be claimed as a dependent. 2012 income tax software They decide not to itemize their deductions. 2012 income tax software They use Table 20-1. 2012 income tax software Their standard deduction is $12,200. 2012 income tax software Example 2. 2012 income tax software The facts are the same as in Example 1 except that Larry is blind at the end of 2013. 2012 income tax software Larry and Donna use Table 20-2. 2012 income tax software Their standard deduction is $13,400. 2012 income tax software Example 3. 2012 income tax software Bill and Lisa are filing a joint return for 2013. 2012 income tax software Both are over age 65. 2012 income tax software Neither is blind, and neither can be claimed as a dependent. 2012 income tax software If they do not itemize deductions, they use Table 20-2. 2012 income tax software Their standard deduction is $14,600. 2012 income tax software 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). 2012 income tax software However, if the individual is 65 or older or blind, the standard deduction may be higher. 2012 income tax software 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. 2012 income tax software Earned income defined. 2012 income tax software   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. 2012 income tax software    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. 2012 income tax software See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. 2012 income tax software Example 1. 2012 income tax software Michael is single. 2012 income tax software His parents can claim an exemption for him on their 2013 tax return. 2012 income tax software He has interest income of $780 and wages of $150. 2012 income tax software He has no itemized deductions. 2012 income tax software Michael uses Table 20-3 to find his standard deduction. 2012 income tax software 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. 2012 income tax software His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). 2012 income tax software Example 2. 2012 income tax software Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. 2012 income tax software Joe is married and files a separate return. 2012 income tax software His wife does not itemize deductions on her separate return. 2012 income tax software Joe has $1,500 in interest income and wages of $3,800. 2012 income tax software He has no itemized deductions. 2012 income tax software Joe finds his standard deduction by using Table 20-3. 2012 income tax software He enters his earned income, $3,800 on line 1. 2012 income tax software He adds lines 1 and 2 and enters $4,150 on line 3. 2012 income tax software On line 5, he enters $4,150, the larger of lines 3 and 4. 2012 income tax software Because Joe is married filing a separate return, he enters $6,100 on line 6. 2012 income tax software On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. 2012 income tax software Example 3. 2012 income tax software Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. 2012 income tax software She is 18 years old and blind. 2012 income tax software She has interest income of $1,300 and wages of $2,900. 2012 income tax software She has no itemized deductions. 2012 income tax software Amy uses Table 20-3 to find her standard deduction. 2012 income tax software She enters her wages of $2,900 on line 1. 2012 income tax software She adds lines 1 and 2 and enters $3,250 on line 3. 2012 income tax software On line 5, she enters $3,250, the larger of lines 3 and 4. 2012 income tax software Because she is single, Amy enters $6,100 on line 6. 2012 income tax software She enters $3,250 on line 7a. 2012 income tax software This is the smaller of the amounts on lines 5 and 6. 2012 income tax software Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. 2012 income tax software She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. 2012 income tax software Example 4. 2012 income tax software Ed is single. 2012 income tax software His parents can claim an exemption for him on their 2013 tax return. 2012 income tax software He has wages of $7,000, interest income of $500, and a business loss of $3,000. 2012 income tax software He has no itemized deductions. 2012 income tax software Ed uses Table 20-3 to figure his standard deduction. 2012 income tax software He enters $4,000 ($7,000 - $3,000) on line 1. 2012 income tax software He adds lines 1 and 2 and enters $4,350 on line 3. 2012 income tax software On line 5 he enters $4,350, the larger of lines 3 and 4. 2012 income tax software Because he is single, Ed enters $6,100 on line 6. 2012 income tax software On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. 2012 income tax software Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. 2012 income tax software Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . 2012 income tax software 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. 2012 income tax software 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). 2012 income tax software See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. 2012 income tax software When to itemize. 2012 income tax software   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. 2012 income tax software These deductions are explained in chapters 21–28. 2012 income tax software    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. 2012 income tax software Enter the amount from Schedule A, line 29, on Form 1040, line 40. 2012 income tax software Electing to itemize for state tax or other purposes. 2012 income tax software   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. 2012 income tax software 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. 2012 income tax software To make this election, you must check the box on line 30 of Schedule A. 2012 income tax software Changing your mind. 2012 income tax software   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. 2012 income tax software S. 2012 income tax software Individual Income Tax Return. 2012 income tax software See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. 2012 income tax software Married persons who filed separate returns. 2012 income tax software   You can change methods of taking deductions only if you and your spouse both make the same changes. 2012 income tax software Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. 2012 income tax software    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. 2012 income tax software You both must use the same method of claiming deductions. 2012 income tax software If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. 2012 income tax software See Persons not eligible for the standard deduction , earlier. 2012 income tax software 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. 2012 income tax software Table 20-1. 2012 income tax software Standard Deduction Chart for Most People* If your filing status is. 2012 income tax software . 2012 income tax software . 2012 income tax software 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. 2012 income tax software Use Table 20-2 or 20-3 instead. 2012 income tax software Table 20-2. 2012 income tax software Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. 2012 income tax software Then go to the chart. 2012 income tax software 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. 2012 income tax software . 2012 income tax software . 2012 income tax software AND the number in the box above is. 2012 income tax software . 2012 income tax software . 2012 income tax software THEN your standard deduction is. 2012 income tax software . 2012 income tax software . 2012 income tax software 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. 2012 income tax software Table 20-3. 2012 income tax software Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. 2012 income tax software Check the correct number of boxes below. 2012 income tax software Then go to the worksheet. 2012 income tax software 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. 2012 income tax software Enter your earned income (defined below). 2012 income tax software If none, enter -0-. 2012 income tax software 1. 2012 income tax software   2. 2012 income tax software Additional amount. 2012 income tax software 2. 2012 income tax software $350 3. 2012 income tax software Add lines 1 and 2. 2012 income tax software 3. 2012 income tax software   4. 2012 income tax software Minimum standard deduction. 2012 income tax software 4. 2012 income tax software $1,000 5. 2012 income tax software Enter the larger of line 3 or line 4. 2012 income tax software 5. 2012 income tax software   6. 2012 income tax software Enter the amount shown below for your filing status. 2012 income tax software Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. 2012 income tax software   7. 2012 income tax software Standard deduction. 2012 income tax software         a. 2012 income tax software Enter the smaller of line 5 or line 6. 2012 income tax software If born after January 1, 1949, and not blind, stop here. 2012 income tax software This is your standard deduction. 2012 income tax software Otherwise, go on to line 7b. 2012 income tax software 7a. 2012 income tax software     b. 2012 income tax software If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. 2012 income tax software 7b. 2012 income tax software     c. 2012 income tax software Add lines 7a and 7b. 2012 income tax software This is your standard deduction for 2013. 2012 income tax software 7c. 2012 income tax software   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2012 income tax software It also includes any amount received as a scholarship that you must 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