U.S. Individual Income Tax Return 2013 Checklist
Form 1040 for tax year 2013 serves U.S. citizens and residents who report worldwide income on
their federal income tax returns. This form requires attachment of applicable schedules based on your income types and deductions claimed.
The 2013 tax year represents the final year before Affordable Care Act health coverage reporting requirements took effect on 2014 returns. Understanding the filing procedures and documentation requirements helps ensure your individual income tax return is completed accurately.
Filing Status and Personal Information Requirements
You must select one of five filing status options on your Form 1040 before completing any income lines. These options include single, married filing jointly, married filing separately, head of household, or qualifying widow or widower with a dependent child.
Each filing status determines your standard deduction amount and tax brackets for the current tax year. Married filing jointly status applies to taxpayers who were married on December 31,
2013, and choose to file one combined return.
Head of household status requires you to be unmarried and pay more than half the costs of keeping up a home for a qualifying person. Qualifying widow or widower status provides joint return tax rates for two years following the year your spouse died if you meet specific conditions.
Your Social Security number and the Social Security numbers of all dependents must appear correctly on the return. An incorrect or missing Social Security number can increase your tax liability, reduce your refund amount, or delay processing of your federal income tax return.
Income Documentation and Reporting
Gather all W-2 forms from employers showing wages, federal income tax withheld, and
Medicare tax amounts for 2013. Report wage income on line 7 of Form 1040 using the total from box 1 of all W-2 forms received.
Interest and dividend income require Forms 1099-INT and 1099-DIV from financial institutions.
Taxable interest appears on line 8a of Form 1040, while tax-exempt interest goes on line 8b for informational purposes only.
Ordinary dividends belong on line 9a, and qualified dividends requiring special tax treatment appear on line 9b. You must attach Schedule B if your total interest or dividend income exceeds specific thresholds listed in the tax guide for the current tax year.
Partnership income, S corporation distributions, and trust income require Schedule K-1 forms from each entity. Attach all Schedule K-1 forms to your Form 1040 when filing, as the IRS uses attachment sequence numbers to organize supporting documentation.
Business Income and Self-Employment Tax
Self-employment income requires Schedule C for sole proprietors or Schedule C-EZ for simplified reporting when eligible. Net profit or loss from Schedule C transfers to line 12 of Form
1040 as part of your total income calculation.
If you show net earnings from self-employment of four hundred dollars or more, you must complete Schedule SE to calculate self-employment tax covering Social Security and Medicare obligations. Schedule SE determines your self-employment tax amount, which the Social
Security Administration uses to calculate future benefit amounts.
This tax covers both the employer and employee portions of Social Security and Medicare contributions. You report the calculated self-employment tax amount on line 56 of Form 1040 as part of your total tax liability before applying credits and payments.
Farm income or losses are reported on Schedule F, while rental real estate and partnership income are reported on Schedule E. Capital gains and losses from the sale of investments are reported on Form 8949 and Schedule D.
Deductions and Tax Calculation
Choose either the standard deduction or itemized deductions on Schedule A, but you cannot
claim both methods on the same return. The standard deduction for 2013 varies by filing status
six thousand one hundred dollars for single filers, twelve thousand two hundred dollars for married filing jointly, and eight thousand nine hundred fifty dollars for head of household.
Itemized deductions on Schedule A include medical expenses exceeding specific income thresholds, state and local taxes, mortgage interest, and charitable contributions. Calculate adjusted gross income by subtracting specific above-the-line deductions from total revenue.
These deductions include educator expenses, health savings account contributions, self-employed health insurance premiums, and student loan interest within applicable limits.
Your adjusted gross income appears on line 37 and serves as the baseline for determining eligibility for various tax credits and calculating taxable income.
Subtract either your standard deduction or itemized deduction amount from adjusted gross income, then subtract exemption amounts to determine taxable income on line 43. Each personal exemption for 2013 equals $3,900, multiplied by the total number of exemptions claimed.
New Tax Provisions for 2013
The highest marginal tax rate increased to 39.6% for certain high-income taxpayers in 2013.
The additional Medicare tax of 0.9% applies to wages and self-employment income exceeding
$200,000 for single filers or $250,000 for married filing jointly.
You must complete Form 8959 to calculate the additional Medicare tax when your income exceeds these thresholds. The net investment income tax under Form 8960 imposes a 3.8% tax on investment income for taxpayers with modified adjusted gross income above specific thresholds.
These new provisions affect high-income taxpayers and require additional forms beyond the standard Form 1040. Tax software and Free File programs automatically calculate these taxes when applicable, based on income amounts entered.
Credits, Payments, and Filing Procedures
Report federal income tax withheld from W-2 forms and 1099 forms on line 62 of Form 1040.
Estimated tax payments made during 2013 and any overpayment applied from your 2012 return appear on line 63.
Refundable credits, including the earned income credit and additional child tax credit, can generate a refund even when you owe no income tax before applying these credits. Sign and date your Form 1040 in the designated signature area, with both spouses signing if filing a joint return.
Assemble your return with Form 1040 on top, followed by schedules in attachment sequence number order, then supporting forms and statements. Mail your completed return to the address
specified in the filing procedures section of the Form 1040 instructions based on your state of residence.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
