What Form 1040 Is For

Form 1040 is the comprehensive U.S. Individual Income Tax Return that you file with the Internal Revenue Service (IRS) to report all your income earned during the calendar year 2013 (January 1 through December 31). Think of it as your annual financial report card to the federal government.

The form serves several purposes: it reports your wages, self-employment income, investment earnings, and other income sources; calculates your tax liability based on deductions and credits you qualify for; and determines whether you'll receive a refund or owe additional taxes. Unlike the simplified Forms 1040A or 1040EZ, the full Form 1040 accommodates complex tax situations including itemized deductions, business income, rental property, capital gains, and various tax credits. IRS.gov

When You’d Use Form 1040 (Late or Amended Filing)

Original Filing Deadlines

For tax year 2013, Form 1040 was originally due by April 15, 2014. If you couldn't file by that date, you could request an automatic 6-month extension using Form 4868, pushing your deadline to October 15, 2014. Special extensions applied if you lived abroad or served in combat zones. IRS.gov

Late Filing

If you're filing a 2013 return years after the deadline, you can no longer claim a refund (the 3-year statute of limitations expired in 2017), but you should still file if you owed taxes to minimize penalties and interest. Late returns must be mailed—electronic filing for 2013 is no longer available.

Amended Returns

If you need to correct your 2013 Form 1040 after filing, use Form 1040X (Amended U.S. Individual Income Tax Return). Common reasons include discovering unreported income, claiming overlooked deductions or credits, or correcting filing status. However, the deadline to file an amended return for a refund was April 15, 2017 (three years from the original deadline). You can still file Form 1040X to correct errors that would reduce what you owe the IRS, though processing typically takes 8-12 weeks. IRS.gov

Key Rules for 2013

Filing Requirements

You must file if your income exceeded certain thresholds based on your filing status and age. For single filers under 65, the minimum was $10,000 in gross income; for married couples filing jointly (both spouses under 65), it was $20,000. These thresholds increased slightly if you were 65 or older. IRS.gov

Tax Rate Changes

2013 saw the introduction of a new top tax bracket of 39.6% for high-income earners. The maximum capital gains and qualified dividend tax rate increased from 15% to 20% for taxpayers in the highest brackets. IRS.gov

New Taxes

Two significant new taxes debuted in 2013. The Additional Medicare Tax (0.9%) applied to wages and self-employment income above $200,000 (single) or $250,000 (married filing jointly). The Net Investment Income Tax (3.8%) affected investment income for individuals with modified adjusted gross income over those same thresholds. IRS.gov

Standard Deduction and Exemptions

The standard deduction for single filers was $6,100 and $12,200 for married couples filing jointly. Each personal exemption was worth $3,900, though this phased out for high-income taxpayers (starting at $250,000 for single filers and $300,000 for joint filers). IRS.gov

Same-Sex Marriage Recognition

Following the Supreme Court's 2013 ruling, same-sex married couples could file jointly regardless of their state of residence, marking a significant policy shift. IRS.gov

Step-by-Step Filing Process (High Level)

Step 1 – Personal Information

Start by entering your name, address, Social Security Number, and filing status (single, married filing jointly, married filing separately, head of household, or qualifying widow/widower). Your filing status affects your tax rates and standard deduction, so choose carefully. IRS.gov

Step 2 – Exemptions and Dependents

Claim exemptions for yourself, your spouse, and any dependents (typically children or qualifying relatives). Each exemption reduces your taxable income by $3,900.

Step 3 – Income Reporting

Report all income sources on lines 7 through 21. This includes wages from Form W-2, interest and dividends from Forms 1099, business income from Schedule C, capital gains from Schedule D, retirement distributions, Social Security benefits, and other income. Add these up to get your total income.

Step 4 – Adjustments to Income

Subtract eligible adjustments (lines 23-35) such as educator expenses, IRA contributions, student loan interest, health savings account deductions, and moving expenses. This gives you your Adjusted Gross Income (AGI)—a crucial number used throughout your return.

Step 5 – Standard or Itemized Deductions

Subtract either the standard deduction or itemized deductions (Schedule A) from your AGI. Itemized deductions include mortgage interest, state and local taxes, charitable contributions, and medical expenses exceeding 10% of AGI (7.5% if either you or your spouse was born before January 2, 1949). Most taxpayers take the standard deduction unless itemizing saves more. IRS.gov

Step 6 – Calculate Tax and Credits

Using your taxable income, calculate your tax using the tax tables or worksheets. Then subtract any credits you qualify for—such as the Child Tax Credit, education credits, or Earned Income Tax Credit—which directly reduce your tax bill dollar-for-dollar.

Step 7 – Payments and Refund/Amount Due

Total all payments you've already made through withholding (Form W-2), estimated tax payments, and prior-year overpayments. If you paid more than your tax liability, you'll receive a refund. If less, you'll owe the difference.

Common Mistakes and How to Avoid Them

Frequent Errors

Wrong or Missing Social Security Numbers

Double-check that all SSNs are accurate and match Social Security Administration records exactly. This is the #1 cause of processing delays. IRS.gov

Math Errors

Even simple addition or subtraction mistakes can delay your refund. Use tax software or carefully verify all calculations. The IRS will correct obvious math errors, but it takes time. IRS.gov

Filing Status Errors

Choosing the wrong filing status (especially head of household versus single) is surprisingly common. Review the requirements carefully, as this affects your tax rates and available deductions. IRS.gov

Incorrect Name Spelling

Your name must match your Social Security card exactly. If you've changed your name through marriage or divorce, update it with Social Security Administration before filing. IRS.gov

Missing or Incorrect Income Reporting

Failing to report income from all W-2s, 1099s, or other sources is a red flag. The IRS receives copies of these forms and will notice discrepancies. IRS.gov

Unsigned Returns

An unsigned return is invalid. Both spouses must sign if filing jointly. If using tax software, follow the electronic signature requirements carefully. IRS.gov

Wrong Bank Account Information

For direct deposit refunds, verify your routing and account numbers. One wrong digit means your refund goes to the wrong account or gets rejected, causing major delays. IRS.gov

What Happens After You File

E-Filed Returns

If you filed electronically (which was encouraged for 2013), the IRS typically processed returns within 21 days or less. Most taxpayers who e-filed with direct deposit received refunds within that timeframe. You would receive an electronic acknowledgment within 24-48 hours confirming the IRS received your return. IRS.gov

Paper Returns

Mailed returns took significantly longer—typically 6 weeks or more for processing. Paper returns require manual data entry, increasing both processing time and error potential. IRS.gov

Refund Tracking

The IRS offered the "Where's My Refund?" tool online and via phone where you could check your refund status 24 hours after e-filing or 4 weeks after mailing a paper return. The tool provided three stages: Return Received, Refund Approved, and Refund Sent. IRS.gov

Additional Review

Some returns required extra scrutiny, extending processing time to 45-180 days. Common triggers included claiming certain credits (Earned Income Tax Credit, education credits), reporting substantial business losses, or discrepancies in reported income. IRS.gov

Payment Plans

If you owed taxes you couldn't pay immediately, the IRS offered installment agreements through Form 9465, allowing you to pay over time (with interest and penalties). IRS.gov

Audits

A small percentage of returns were selected for audit, typically occurring 12-24 months after filing. The IRS would contact you by mail—never by phone or email—if your return was selected for examination. IRS.gov

FAQs

Q: Can I still file my 2013 tax return in 2025?

A: Yes, you can file a late 2013 return, but you cannot claim any refund (the 3-year deadline expired). However, if you owed taxes, you should file to stop penalties from accumulating. You must mail the return—electronic filing is no longer available for 2013. IRS.gov

Q: What's the difference between Form 1040, 1040A, and 1040EZ for 2013?

A: Form 1040EZ was the simplest, for single or married filers with no dependents and income under $100,000. Form 1040A was moderately complex, allowing dependents and certain credits but not itemized deductions. Form 1040 was the comprehensive form for anyone, especially those itemizing deductions, reporting business income, or with complex tax situations. IRS.gov

Q: How do I know if I should itemize deductions or take the standard deduction?

A: Itemize if your deductible expenses (mortgage interest, state/local taxes, charitable donations, medical expenses over 10% of AGI) exceed your standard deduction ($6,100 single, $12,200 married filing jointly for 2013). Most taxpayers take the standard deduction because it's simpler and often higher than their itemized total. IRS.gov

Q: What if I never received a W-2 or 1099 for 2013?

A: Request a duplicate from your employer or payer. If unavailable, contact the IRS for a wage and income transcript (Form 4506-T), which shows information reported to the IRS under your SSN. You're required to report income even without the forms. IRS.gov

Q: Can I file Form 1040 if I'm claimed as a dependent on someone else's return?

A: Yes, dependents may still need to file their own return if they earned enough income (generally over $1,000 in unearned income or $6,100 in earned income for 2013). However, your standard deduction and eligibility for certain credits will be limited. IRS.gov

Q: What should I do if I made a mistake on my 2013 return?

A: File Form 1040X to amend your return. While the deadline for claiming additional refunds has passed, you can still correct errors that increase your tax liability. Include an explanation of the changes and attach any necessary supporting documents. IRS.gov

Q: Do I need to attach all my receipts and documents when I mail Form 1040?

A: No. Only attach Forms W-2 and specific forms required by the instructions (like Form 2441 for dependent care). Keep receipts, statements, and supporting documents for at least 3 years (7 years for certain items) in case of audit, but don't mail them with your return unless specifically instructed. IRS.gov

‍