IRS Form 1040 (2013): U.S. Individual Tax Return

What Form 1040 Is For

IRS Form 1040 (2013) is the main U.S. Individual Income Tax Return used to report gross income, claim deductions, and determine your income tax or refund. It applies to most taxpayers, including employees, self-employed individuals, and those who earn money from investments or property. The form provides a complete record of what you earned, what you paid, and what remains due for the tax year.

Unlike simplified versions such as Forms 1040A or 1040EZ, the complete Form 1040 handles more complex financial details. It allows you to include additional income, credits, and adjustments while ensuring that your filing status and taxes paid are accurately reported to the IRS.

When You’d Use Form 1040 (2013) 

You would use IRS Form 1040 (2013) if you earned income during the 2013 tax year that required reporting to the IRS. This includes wages, self-employment earnings, investment income, and rental property income. Filing the form ensures that your income tax return accurately reflects what you owe or have paid.

• Original filing: The deadline was April 15, 2014, with an automatic six-month extension to October 15, 2014, if Form 4868 was filed.
  
  
• Late filing: You can still submit a return, but refunds expired in 2017 under the three-year limit.
  
  
• Amended return: Use Form 1040X to correct errors or update your filing status. Filing now may still reduce penalties or resolve outstanding tax balances.

You can explore our complete IRS forms resource page to find the tax documents you need in one place. It’s an easy way to access the forms required for your return without having to search across multiple sites.

Key Rules or Details for 2013 

Several key IRS rules applied to the 2013 tax year, shaping how individuals completed their income tax returns and calculated taxes owed or refunds:

• Filing thresholds:
  
  
  
  • Single filers under 65 were required to file if they earned at least $10,000 in gross income.
    
    
  • Married couples filing jointly were required to file if their combined income exceeded $20,000.
    
    
• Tax bracket changes:
  
  
  
  • The top income tax rate increased to 39.6%.
    
    
  • The capital gains tax rose to 20% for high-income earners.
    
    
• New taxes:
  
  
  
  • The Additional Medicare Tax (0.9%) applies to wages over $200,000.
    
    
  • The Net Investment Income Tax (3.8%) applies to certain investment earnings.
    
    
• Standard deductions:
  
  
  
  • The standard deduction rate for 2015 was $6,100 for single filers and $12,200 for married couples filing jointly.
    
    
• Major update:
  
  
  
  • The IRS recognized same-sex marriages for joint filing for the first time in 2013.

Step-by-Step Filing Process (High Level) (150–180 words)

1. It is essential to organize documents by date and ID, including Social Security numbers, W-2s, 1099s, and receipts for actual expenditures on goods or home improvements; for example, maintain itemized records.
   
   
2. Verify your filing status, as this decision may influence your refund or balance due.
   
   
3. Total your income and deductions and track spending on assets you own; simple recordkeeping software helps you stay organized.
   
   
4. Enter income and adjustments on the corresponding lines so that users can understand where each belongs on Form 1040.
   
   
5. Try trusted tax software to structure figures before meeting a tax preparer for review.
   
   
6. Create or check your IRS account so payments and refunds can be tracked throughout the process.
   
   
7. Apply credits and deductions based on eligibility, and attach any required statements to complete your return.
   
   
8. Ask an expert if questions remain, and correct issues to avoid delays near the tax deadline.
   
   
9. Sign the return, include your bank details, and mail it. As e-filing is closed for 2013, paper filing is the final step.
   
   
10. Keep copies of everything you find for peace of mind, and note the ways to get future help on the IRS page.

Common Mistakes and How to Avoid Them

Filing IRS Form 1040 (2013) can be confusing, but understanding frequent errors helps prevent delays and penalties.

• Incorrect Social Security numbers: Always verify that every number on the card matches exactly. A mismatch can stop processing; avoid it by comparing each entry with your Social Security documents before mailing.
  
  
• Math and calculation errors: Manual math mistakes can change your refund or tax balance. Use reliable tax software or a tax preparer to review totals and ensure accuracy.
  
  
• Wrong filing status: Choosing the wrong status affects your deductions and income tax rate. Ensure you verify your correct filing status—single, married, or head of household—before submitting your
  
  
• Missing signatures or attachments: An unsigned return is invalid. Review the checklist and include required forms such as W-2s or 1099s.
  
  
• Incorrect bank information: Double-check routing and account numbers to ensure your payment or refund reaches the correct account.

What Happens After You File

After submitting your IRS Form 1040 (2013), the IRS reviews your income tax return and begins processing. Since e-filing for 2013 is closed, all submissions must be mailed. Paper returns usually take six weeks or longer to process. You can check your refund or payment status through the “Where’s My Refund?” tool on the IRS website or by calling their support line.

If your tax return requires extra review—such as when claiming certain credits or correcting an error—processing may take longer. When the IRS finishes, you’ll receive your refund, a notice of taxes owed, or confirmation that your account is settled. Keeping copies of all forms provides documentation if questions arise later.

You can start your tax help request to receive support tailored to your specific situation. We’ll walk you through the following steps and help you stay on track after you file.

FAQs

What is the net investment income tax, and who pays it?

The net investment income tax is an additional 3.8% tax that applies to individuals with higher gross income from sources such as dividends, capital gains, or rental income. It only affects taxpayers whose income exceeds the IRS thresholds for their filing status.

What is the income tax deadline for filing a 2013 return?

The original tax deadline for the 2013 tax year was April 15, 2014. Filers who submitted Form 4868 received an extension to October 15, 2014. Late returns can still be filed, but refunds expired after April 15, 2017.

How does filing status affect my 2013 tax return?

Your filing status determines your income tax rate, standard deduction amount, and eligibility for certain credits. Choosing the wrong status can lead to an incorrect refund or balance due.

How is gross income calculated for the 2013 tax year?

Your gross income includes wages, tips, self-employment earnings, investment income, and other taxable payments you received during the tax year. Report all income sources to the IRS, even if no tax was withheld.

Can I still pay or correct my 2013 income tax after the deadline?

Yes, you can still file or pay a 2013 income tax balance to reduce penalties and interest, but you cannot claim a refund after the tax deadline passed in 2017. You can reach out through our contact page to speak with someone who can help you understand your options. They’ll review your situation with you and offer steady guidance as you work through your case.