Form 1040EZ Tax Year 2013 Filing Checklist
Overview of Form 1040EZ for Tax Year 2013
Form 1040EZ offers a streamlined tax return option for taxpayers under the age of 65 who are not blind, filing as single or married filing jointly with no dependents. This simplified form is designed for filers with taxable income below $100,000, taxable interest not exceeding $1,500, and income limited to wages, unemployment compensation, Alaska Permanent Fund dividends, or scholarships. The form permits only the Earned Income Credit while prohibiting adjustments to income, itemized deductions, and dependent exemptions.
Key 2013 Tax Year Provisions
Standard Deduction and Exemption Amounts
For tax year 2013, the standard deduction, combined with the personal exemption, totals $10,000 for single filers, comprising a $6,100 standard deduction and a $3,900 personal exemption. Married filers jointly claim $20,000, which includes a $12,200 standard deduction plus two $3,900 personal exemptions totaling $7,600.
Earned Income Credit Limits
The 2013 Earned Income Credit income limits increased from prior years. Single filers with no qualifying children can claim EIC if earned income and adjusted gross income are each less than $14,340. Joint filers who are married and have no qualifying children are eligible if their adjusted gross income and earned income are both less than $19,680. Investment income must not exceed $3,300 to qualify for the credit.
Form Restrictions and Requirements
Form 1040EZ restricts users to single or married filing jointly status. Nonresident aliens may use the form only if they are married and filing jointly. Filers cannot claim dependents, adjustments to income, itemized deductions, or any credits except the Earned Income Credit. Income must derive exclusively from allowable sources, with taxable interest capped at $1,500.
10-Step Filing Process for Tax Year 2013
Step 1: Verify Filing Eligibility
Confirm your filing status qualifies as a single or married filing jointly. You must be under the age of 65 and not be blind as of December 31, 2013. If born on January 1, 1949, the IRS considers you age 65 at the end of 2013, making you ineligible for Form 1040EZ. You cannot claim dependents. Your taxable income on Line 6 must be less than $100,000. If you were widowed before January 1, 2013, and did not remarry during 2013, you qualify for single filing status.
Step 2: Gather and Verify Forms W-2
Collect all Forms W-2 issued by employers for 2013 wages, salaries, and tips. Verify that your name and Social Security number match precisely with the information on your Social Security card to prevent processing delays and ensure proper credit for your earnings. Employers must issue Forms W-2 by January 31, 2014. If you do not receive your Form W-2 by early February 2014, contact your employer or follow IRS procedures for reporting missing forms.
Step 3: Report Income on Line 1
Enter total wages, salaries, and tips from Box 1 of all Forms W-2. Include all wages, even if not shown on Form W-2, such as household employee wages under $1,800 if no Form W-2 was issued. For household employee wages under $1,800, enter “HSH” and the amount in the space to the left of Line 1. Report allocated tips shown in Box 8 of Form W-2 unless you can prove you received less. Include taxable scholarship or fellowship grants not reported on Form W-2 by entering “SCH” and the amount in the space to the left of Line 1. If filing jointly, combine the wages, salaries, and tips of both spouses.
Step 4: Report Taxable Interest on Line 2
Enter all taxable interest from banks, savings and loans, credit unions, and other financial institutions. Include interest even if you did not receive Form 1099-INT. If total taxable interest from all sources exceeds $1,500, you cannot use Form 1040EZ and must file Form 1040A or Form 1040 instead. This limitation ensures the form remains appropriate for filers with minimal investment income.
Step 5: Report Unemployment and Alaska Permanent Fund Dividends on Line 3
Combine and enter all unemployment compensation from all Forms 1099-G. Add Alaska Permanent Fund dividends if received. If unemployment compensation is your only income source, verify Form 1040EZ eligibility, noting that unemployment compensation does not count as earned income for Earned Income Credit purposes. Both unemployment compensation and Alaska Permanent Fund dividends are fully taxable and must be reported for tax purposes.
Step 6: Calculate Adjusted Gross Income on Line 4
Add Lines 1, 2, and 3 together. This total is your adjusted gross income. Form 1040EZ does not permit any adjustments to income, such as IRA deductions, student loan interest deductions, educator expenses, or self-employment tax deductions. If you need to claim any adjustments to income, you must use Form 1040A or Form 1040 instead.
Step 7: Determine Standard Deduction on Line 5
If no one can claim you as a dependent, enter $10,000 if single or $20,000 if married filing jointly. These amounts represent the total of your standard deduction plus personal exemption. If someone can claim you as a dependent even if they choose not to do so, complete the worksheet on Page 2 of Form 1040EZ to calculate your allowed deduction. The worksheet calculates the smaller of your standard deduction or your earned income plus $350, ensuring proper limitation for dependent filers.
Step 8: Calculate Taxable Income on Line 6
Subtract Line 5 from Line 4. If Line 5 is larger than Line 4, enter zero. This amount is your taxable income for determining your tax from the tax table provided in the Form 1040EZ instructions. The tax table lists tax amounts based on your taxable income and filing status.
Step 9: Report Withholdings, Credits, and Calculate Tax
Line 7: Enter total federal income tax withheld from all Forms W-2 and Forms 1099, combining amounts shown in Box 2 of all forms.
Line 8a: Enter your Earned Income Credit if you qualify. To qualify, your investment income must not exceed $3,300. For filers with no qualifying children, earned income and adjusted gross income must each be less than $14,340 for single filers or $19,680 for married filing jointly filers. Use the EIC table in the instructions to determine your credit amount based on your filing status, number of qualifying children, and earned income.
Line 8b: If you served in the U.S. Armed Forces and received nontaxable combat pay, you may elect to include it in earned income for EIC calculation purposes. Enter the nontaxable combat pay amount here if making this election, which may increase your Earned Income Credit.
Line 9: Add Lines 7 and 8a together. This total represents your total payments and credits.
Line 10: Use the tax table in the instructions to find the tax corresponding to your Line 6 taxable income and filing status. Enter this tax amount on Line 10.
Lines 11a–12: Compare Line 9 to Line 10. If Line 9 exceeds Line 10, subtract Line 10 from Line 9 and enter the result on Line 11a as your refund. If Line 10 exceeds Line 9, subtract Line 9 from Line 10 and enter the result on Line 12 as the amount you owe. You cannot claim any credits except the Earned Income Credit on Form 1040EZ.
Step 10: Sign, Date, and Assemble for Mailing
Both the taxpayer and the spouse, if filing jointly, must sign and date the return under penalties of perjury. Use blue or black ink for signatures. An unsigned return is invalid and will be returned for signature. If the IRS sent you an Identity Protection Personal Identification Number, enter it in the designated space on the form. This PIN helps protect your identity and prevent fraudulent returns filed using your information.
Attach Copy B of all Forms W-2 to the left margin of the front page using staples or clear tape. Do not use paper clips, as they may fall off during processing. Do not attach your payment to the return, but enclose it in the same envelope. Make checks or money orders payable to “United States Treasury” and write your Social Security number, daytime phone number, tax year 2013, and “Form 1040EZ” on your payment.
Mail your completed return by April 15, 2014. If April 15 falls on a weekend or a holiday, the deadline is extended to the next business day. Use the correct IRS mailing address based on your state of residence and whether you are enclosing a payment. Different addresses apply for returns with payments versus returns without payments. The U.S. Postal Service postmark date determines whether your return is timely filed.
Important Considerations for 2013 Filers
Earned Income Credit Eligibility and Calculation
To claim the Earned Income Credit for 2013, you must meet specific requirements, including earned income from wages, salaries, tips, or self-employment; valid Social Security numbers for you, your spouse, and any qualifying children; and U.S. citizenship or resident alien status for the entire year. Investment income, including taxable interest, dividends, capital gain distributions, and other passive income, must not exceed $3,300.
Different credit amounts apply based on the number of qualifying children. Filers with no qualifying children receive smaller credits with lower income limits. The maximum credit increases significantly for filers with one, two, or three or more qualifying children, though filers with qualifying children typically benefit from using Form 1040A or Form 1040 to claim additional credits and deductions.
Household Employee Income Reporting
If you received wages as a household employee totaling less than $1,800 from any single employer during 2013, that employer was not required to issue Form W-2. However, you must still report these wages on Line 1. Enter “HSH” and the amount not reported on a Form W-2 in the space to the left of Line 1. Include these wages in your total Line 1 amount along with all other wages, salaries, and tips.
Tips and Allocated Tips
If you earned tips, they must be included in Boxes 5 and 7 of your Form W-2 to use Form 1040EZ. If you received tips not included in these boxes or if you received allocated tips shown in Box 8 that exceed the tips you actually received and reported to your employer, you may not be able to use Form 1040EZ. Allocated tips shown in Box 8 must be reported as income unless you can prove you received less. If you have unreported tip income or tips requiring Form 4137, you must file Form 1040 instead.
Same-Sex Marriage Recognition
For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state or foreign country whose laws authorize same-sex marriage, even if they currently live in a state or foreign country that does not recognize same-sex marriage. The term “spouse” includes an individual who is married to a person of the same sex, if the couple is lawfully married under state or foreign law. However, individuals in registered domestic partnerships, civil unions, or similar relationships not considered marriages under state or foreign law are not considered married for federal tax purposes.
Identity Protection PIN
If the IRS sent you an Identity Protection Personal Identification Number, you must enter it in the designated space on Form 1040EZ when signing your return. This six-digit PIN helps verify your identity and prevent identity theft. The IRS issues IP PINs to taxpayers who have experienced identity theft or who participate in the IP PIN pilot program. Do not share your IP PIN with anyone except your authorized tax preparer.
Extension of Time to File
If you need additional time to file your 2013 return, request an automatic six-month extension by filing Form 4868 by April 15, 2014. The extension gives you until October 15, 2014, to file your return. However, an extension to the file is not an extension to pay. You must estimate your tax liability and pay any amount due by April 15, 2014, to avoid late payment penalties and interest. Pay the estimated amount with Form 4868 or through electronic payment methods.
Electronic Filing Options
Consider filing Form 1040EZ electronically through IRS e-file for faster processing and quicker refunds. Electronic filing offers several advantages, including faster refunds, typically within 21 days when combined with direct deposit; immediate acknowledgment that the IRS received your return; reduced errors through built-in error checking; and automatic calculation of tax amounts. Many taxpayers qualify for Free File, which offers free online tax preparation and electronic filing through IRS-approved software providers, provided they meet specific income and other eligibility requirements.
Record Retention Requirements
Keep copies of your filed tax return and all supporting documents, including Forms W-2, Forms 1099, and records of deductions, for at least three years from the date you filed your return or two years from the date you paid the tax, whichever is later. The IRS may have more extended periods for examining returns in certain situations, such as substantial understatement of income or failure to report income. Maintaining organized records enables you to respond effectively to IRS inquiries, prepare accurate tax returns for future years, apply for loans, and document financial information for various purposes.
This comprehensive checklist ensures the accurate completion of Form 1040EZ for the 2013 tax year, helping you meet all requirements and file your return correctly and on time while taking advantage of available credits and avoiding common filing errors.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
