Form 1040A Tax Year 2013 Checklist
2013 Form 1040A Distinguishing Characteristics
The 2013 Form 1040A maintains simplified income reporting, with a gross-income threshold of $100,000 and a personal exemption of $3,900 per taxpayer and dependent. Key limitation: itemized deductions prohibited; standard deduction mandatory. Nonresidents may face restricted credit eligibility and must verify filing requirements under Publication 519. The American Opportunity Credit has been newly expanded for eligible education expenses under the Form 8863 attachment requirement.
Year-Specific Programs Applicable to 2013 Form 1040A
The 2013 tax year introduced expanded education credit provisions and increased standard deduction thresholds compared to prior years. Nonresident aliens and dual-status taxpayers claiming resident status must meet specific criteria and attach corresponding documentation, as outlined in Publication 519.
Ten-Step Form 1040A Checklist for 2013
Step 1: Verify Form Eligibility
Confirm taxable income is below $100,000 (line 27 threshold). All income must originate from: wages, salaries, tips; taxable interest and dividends; capital gain distributions; taxable scholarship and fellowship grants; pensions, annuities, and IRAs; unemployment compensation; Alaska Permanent Fund dividends; and taxable Social Security benefits. Nonresidents or those with self-employment income must use Form 1040.
Step 2: Gather Income Documents
Collect Forms W-2 (wages); Forms 1099-INT (interest); Forms 1099-DIV (dividends); Forms 1099-R (IRA and pension distributions); Forms 1099-G (unemployment); and Form SSA-1099 or RRB-1099 (Social Security benefits). Ensure that all names and Social Security Numbers on documents match those on Form 1040A exactly.
Step 3: Report Filing Status and Exemptions
Check one box on line 1 from five options: Single; Married filing jointly; Married filing separately; Head of household; Qualifying widow(er) with dependent child. Enter yourself, spouse, and each dependent on line 6; total exemptions multiplied by $3,900 (line 26). Dependents must have valid Social Security Numbers and relationship codes.
Step 4: Report Income Lines 7–14b
Line 7: Total wages from all W-2s. Lines 8a and 8b: Taxable and tax-exempt interest. Lines 9a and 9b: Ordinary and qualified dividends (Schedule B required if over $1,500 total interest and dividends). Line 10: Capital gain distributions. Line 11: IRA and pension taxable amounts. Line 13: Unemployment compensation. Line 14: Taxable Social Security benefits (calculated using a specific worksheet if applicable).
Step 5: Calculate Adjusted Gross Income
Sum income lines 7–14b on line 15 (total income). Subtract adjustments (lines 16–19): educator expenses (up to $250); IRA deduction; student loan interest deduction (up to $2,500, subject to income limits); tuition and fees deduction (Form 8917 attachment required). Result on line 21 equals adjusted gross income.
Step 6: Apply Standard Deduction for 2013
Enter standard deduction on line 24: Single or MFS $6,100; Married filing jointly $12,200; Head of household $8,950; Qualifying widow(er) $12,200. Add $1,200 if age 65 or older for Single, MFS, or QW; add $1,500 if age 65 or older for HOH. For married filing jointly: add $1,200 if one spouse is age 65 or older, $2,400 if both spouses are age 65 or older. For blind status: add $1,200 for Single, MFS, or QW; add $1,500 for HOH (or combinations thereof per 2013 Standard Deduction Tables in Publication 501). Subtract exemptions (line 26) from line 25 to determine taxable income (line 27).
Step 7: Report Tax and Select Credits
Calculate tax on line 28 (including alternative minimum tax if applicable). Apply only allowable credits: child and dependent care (line 29, Form 2441); credit for elderly or disabled (line 30, Schedule R); education credits (line 31, Form 8863, up to $2,500 American Opportunity Credit or $2,000 Lifetime Learning per student); retirement savings contributions credit (line 32, Form 8880); child tax credit (line 33, Schedule 8812)—total credits on line 34. Subtract credits from tax (line 35) for total tax liability.
Step 8: Enter Payments and Withholdings
Line 36: Federal income tax withheld (from W-2 box two and 1099-R box 4). Line 37: 2013 estimated tax payments and amount carried forward from prior year. Line 38a: Earned Income Credit (attach Schedule EIC if a qualifying child is present). Line 39: Additional child tax credit (Schedule 8812 required). Line 40: American Opportunity Credit (Form 8863 line 8). Sum payments on line 41.
Step 9: Calculate Refund or Amount Owed
Compare total payments (line 41) to total tax (line 35). If line 41 exceeds line 35, overpayment is shown on line 42; elect refund (line 43a) or apply to 2014 estimated tax (line 44). If line 35 exceeds line 41, the amount owed is on line 45. Include estimated tax penalty (line 46) if applicable per underpayment rules.
Step 10: Sign, Date, and Attach Required Forms
The filer must sign and date; joint returns require both signatures (or a valid Power of Attorney). Attach all applicable schedules and forms: W-2s to line 7 stub; Schedule B if interest and dividends exceed $1,500; Form 8917 (tuition fees); Form 2441 (dependent care); Schedule R (elderly or disabled credit); Form 8863 (education credits); Form 8880 (saver’s credit); Schedule 8812 (child tax credit); Schedule EIC (earned income credit with dependent)—paper file per IRS Where to File instructions for 2013.
2013 Form 1040A Line Changes and Updates
Line 31 (Education Credits): Prior instruction listed the Lifetime Learning Credit and the Hope Credit as separate credits. The 2013 instruction allows for the American Opportunity Credit (up to $2,500, partially refundable) and the Lifetime Learning Credit ($2,000 maximum) to be claimed via Form 8863. Change type: Updated.
Line 40 (American Opportunity Credit): Not separately enumerated on earlier 1040A versions. The 2013 instruction allows the American Opportunity Credit from Form 8863, line 8, to be distinguished from the Lifetime Learning Credit on line 31. Change type: Added.
Standard Deduction (Age 65 or Older): Prior instruction applied the same threshold to all taxpayers. The 2013 instruction specifies that individuals aged 65 or older (born before January 2, 1949) qualify for an additional standard deduction; blind status adds a further increase. Change type: Clarified.
Form 1040A Eligibility Limitations (2013)
Filers cannot use Form 1040A if taxable income exceeds $100,000, if self-employment income is present, if itemized deductions are claimed, if multiple business interests or partnership K-1 income is received, if an Alternative Minimum Tax election is made, or if claiming credits not listed above. Nonresidents must file Form 1040NR unless married to a U.S. citizen or resident alien and elect resident status.
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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.
