What Form 1040A (2013) Is For
Form 1040A for the 2013 tax year allowed taxpayers to claim the Child Tax Credit and several other income-based tax credits without filing a complete Form 1040. It was designed for individuals with moderate taxable income who did not need to itemize deductions and who met the filing status and income limits for this streamlined form.
The Child Tax Credit offers up to $1,000 for each qualifying child under the age of 17. A qualifying child had to meet the IRS tests for age, relationship, residency, support, and identification. Taxpayers with credits that exceeded their federal income tax could qualify for the Additional Child Tax Credit through Schedule 8812. Form 1040A also supported various income types, including unemployment compensation, wages, interest, capital gains distributions, Social Security benefits, educator expenses, and Alaska Permanent Fund dividends.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive Form 1040A Child Tax Credit (2013): A Complete Guide.
When You’d Use Form 1040A (2013)
Taxpayers used Form 1040A when they met eligibility requirements for income sources, deductions, and filing statuses. It applied to single filers, married filing jointly, married filing separately, head of household filers, and qualifying widow filers. A taxpayer could use the form if they received income from wages, interest, dividends, retirement distributions, or unemployment compensation and did not need to itemize deductions. It also supported adjustments such as student loan interest, tuition payments, and dependent care expenses.
Individuals who missed the Child Tax Credit on their original 2013 tax return could file an amended return using Form 1040X. The IRS typically allowed three years from the original due date to claim a refund. This meant taxpayers could correct a mistake involving a qualifying child, incorrect filing status, or miscalculated credit. State law and marital status determined whether a joint return or separate maintenance filing was appropriate.
Key Rules or Details for 2013
A child qualified for the credit when they were the taxpayer’s son, daughter, stepchild, foster child, sibling, or descendant of any of these. The child lived with the taxpayer for more than half of the tax year, and temporary absences such as school or medical care did not interrupt residency. The taxpayer required a valid Social Security number for each child and was responsible for providing more than half of the child’s support.
Adjusted gross income limits affected how the credit was reduced. The phaseout began when income exceeded threshold amounts for filing status. Income above the threshold reduced the maximum credit by $50 for each $1,000 of excess income. This formula applies to single filers, unmarried filers, married individuals filing jointly, and married individuals filing separately. Analyses published by organizations such as the National Tax Journal, the Census Bureau, Budget and Policy Priorities, and the Urban Institute frequently referenced 2013 IRS data when reviewing credit access and poverty rate impact.
Some taxpayers qualified for the Additional Child Tax Credit when their federal income tax was too low to use the full credit. Earned income, three or more children, foster children, and other qualifying children often affected eligibility. The EITC phases and poverty line thresholds determined whether the taxpayer could also qualify for the Earned Income Tax Credit (EITC) or income tax credit for that year.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide for Individual Tax Forms.
Step-by-Step (High-Level)
1. Confirm eligibility
- The taxpayer ensures that each child meets the age, residency, relationship, and support tests.
- The taxpayer verifies that each child lived with them for more than half of the year.
- The taxpayer confirms that no other person can claim the child for the same tax year.
2. Review adjusted gross income
- The taxpayer finds adjusted gross income on Form 1040A and checks whether it exceeds the phaseout thresholds.
- The taxpayer reviews the income received, including wages, unemployment compensation, Social Security benefits, and earned income.
- The taxpayer selects the correct filing status based on marital status and state law.
3. Calculate the Child Tax Credit
- The taxpayer multiplies the number of qualifying children by the maximum credit.
- The taxpayer applies the phaseout reduction when income exceeds the allowed limits.
- The taxpayer enters the resulting credit on the appropriate line of Form 1040A.
4. Determine eligibility for the Additional Child Tax Credit
- The taxpayer completes Schedule 8812 when the nonrefundable portion of the credit does not cover the full amount.
- The taxpayer checks whether earned income qualifies them for the refundable portion.
- The taxpayer confirms that each child claimed has a valid Social Security number.
5. Prepare the tax return
- The taxpayer reviews income, deductions, and tax credits for accuracy.
- The taxpayer includes tuition payments, dependent care expenses, and student loan interest when allowed.
- The taxpayer provides bank accounts for direct deposit of tax refunds.
Learn more about federal tax filing through our IRS Form Help Center or explore IRS assistance options.
Common Mistakes and How to Avoid Them
- Claiming a child who does not meet age or residency rules: A taxpayer should confirm that the child was under the age of 17 at the end of 2013 and lived with them for more than half the year, including any temporary absences.
- Miscalculating the phaseout using estimates instead of adjusted gross income: A taxpayer should use the correct AGI from the tax return and follow IRS guidance to compute credit limits accurately.
- Misunderstanding the married filing jointly or married filing separately rules: A taxpayer should review state law on legal separation to ensure the correct filing status is selected.
- Claiming a foster child without proper documentation: A taxpayer should keep residency records, school documents, or placement papers available to verify eligibility if requested by the IRS.
- Failing to verify dependent information before filing: A taxpayer should confirm identifying details for each child to avoid delays or notices.
What Happens After You File
The Internal Revenue Service reviews Form 1040A to verify eligibility and accuracy. Most electronic returns receive confirmation quickly, and tax refunds are issued once the review is complete. Paper returns typically take longer, particularly during tax season when tax preparation workloads are higher.
If the IRS detects issues involving qualifying children, income calculations, filing status, or identification numbers, it sends a notice requesting clarification. The taxpayer may need to provide additional proof, such as school records or residency documents.
Amended returns filed through Form 1040X may take several weeks to process. Taxpayers can monitor updates using online IRS tools that track tax years under review. If the IRS determines that additional tax is owed, a notice is issued explaining the tax bill and providing payment instructions.
FAQs
Can a taxpayer claim the credit for a child who turned 17 during 2013?
No, the child must be under the age of 17 as of December 31, 2013.
What happens if the child is shared with each parent for an equal number of nights?
The IRS uses tiebreaker rules that consider residency, income, and filing status to determine tax liability.
Can the credit be claimed if the child does not have a Social Security number?
A valid Social Security number is required unless specific residency exceptions apply and are documented on Schedule 8812.
Does unemployment compensation affect eligibility for the credit?
Unemployment compensation increases adjusted gross income, which may reduce the credit through the phaseout formula.
Can a parent who is legally separated claim the credit?
A legally separated parent can claim the credit if the child meets residency and dependency requirements for that tax year.
