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Senior Taxes

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Senior Taxes

Senior taxes Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Senior taxes Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Senior taxes Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Senior taxes Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Senior taxes Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Senior taxes Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Senior taxes C Campaign contributions, Lobbying and political activities. Senior taxes , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Senior taxes Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Senior taxes Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Senior taxes D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Senior taxes Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Senior taxes Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Senior taxes Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Senior taxes Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Senior taxes Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Senior taxes Educator Expenses, Eligible educator. Senior taxes Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Senior taxes Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Senior taxes Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Senior taxes , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Senior taxes Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Senior taxes F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Senior taxes Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Senior taxes Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Senior taxes Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Senior taxes , Depreciation. Senior taxes , Computer used in a home office. Senior taxes Free tax services, Free help with your tax return. Senior taxes Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Senior taxes State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Senior taxes Expenses, Home Office Principal place of business, Principal place of business. Senior taxes Travel and transportation expenses, Home office. Senior taxes I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Senior taxes K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Senior taxes Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Senior taxes , Lobbying Expenses, Exceptions. Senior taxes Local transportation, Local transportation expenses. Senior taxes Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Senior taxes Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Senior taxes P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Senior taxes , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Senior taxes Prosecution travel expenses, Federal crime investigation and prosecution. Senior taxes Protective clothing, Protective clothing. Senior taxes Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Senior taxes Computer used in a home office, Computer used in a home office. Senior taxes Depreciation, Depreciation. Senior taxes Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Senior taxes Impairment-related work expenses, Impairment-related work expenses. Senior taxes Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Senior taxes Research expenses, Research Expenses of a College Professor Résumé, Résumé. Senior taxes Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Senior taxes , Additional information. Senior taxes Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Senior taxes Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Senior taxes Education, Travel as education. Senior taxes Indefinite work assignments, Indefinite work assignment. Senior taxes Job search, Travel and transportation expenses. Senior taxes Local transportation, Local transportation expenses. Senior taxes Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Senior taxes Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Senior taxes Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Senior taxes W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
 
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How to Make an Offshore Voluntary Disclosure
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Contact the Health Coverage Tax Credit Program
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Contact IRS Internationally
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Page Last Reviewed or Updated: 31-Mar-2014

The Senior Taxes

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