Form 1040 (2013) Tax Year Checklist
Form 1040 for 2013 allows U.S. citizens and residents to report total income, claim adjustments and deductions, apply credits, and calculate final tax liability or refund. NEW for 2013: Cash contributions made after March 25, 2014, and on or before April 14, 2014, for the Philippines Typhoon Haiyan relief may be deducted on the 2013 return if made to qualified organizations. For text message contributions, a telephone bill that shows the name of the donee organization, the date of the contribution, and the amount of the contribution satisfies the record-keeping requirements.
Filing Steps
Step 1: Verify Social Security Numbers
Confirm that Social Security Numbers (SSNs) on lines 1 and 6c match IRS records exactly. The form must display the SSN(s) for both the taxpayer and the spouse (if filing jointly). Mismatches will delay processing and may result in rejection of the return.
Step 2: Select Your Filing Status
Choose the appropriate filing status on lines 1–5: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow(er) with Dependent Child. Your filing status affects your tax rate, standard deduction, and eligibility for certain credits. Note that married filing separately filers are completely prohibited from claiming education credits and face other limitations.
Step 3: Claim Personal Exemptions
Report exemptions on lines 6a–6d for yourself, your spouse, and eligible dependents. For 2013, the exemption amount is $3,900 per person. Multiply this amount by the total number of exemptions claimed on line 6d. Exemptions begin to phase out at different AGI thresholds depending on filing status: $150,000 for married filing separately, $250,000 for single, $275,000 for head of household, and $300,000 for married filing jointly or qualifying widow(er).
Step 4: Report All Income Sources
Complete lines 7–21 by reporting all income from wages, interest, dividends, business operations, rentals, partnerships, S corporations, and farm income. Attach all required forms, including W-2, Schedule B for interest and dividends over $1,500; Schedule C for business income, Schedule E for rental, partnership, and S corporation income; and Schedule F for farm income. If claiming Typhoon Haiyan charitable contributions, itemize deductions on Schedule A.
Step 5: Calculate Above-the-Line Deductions
Complete lines 23–35 for adjustments to income, including educator expenses, health savings account contributions, moving costs, one-half of self-employment tax, self-employed health insurance premiums, student loan interest deduction, IRA contributions, tuition and fees deduction (Form 8917 required), and domestic production activities deduction (Form 8903). Total these deductions on line 36.
Step 6: Determine Adjusted Gross Income
Subtract line 36 from line 22 to calculate your AGI on line 37. This figure determines eligibility for the exemption phaseout, alternative minimum tax, education credit phase-outs, and various other tax benefits. Enter this amount on line 38 to begin calculating taxable income.
Step 7: Choose Standard or Itemized Deduction
Determine your standard deduction or itemize on Schedule A, whichever provides a greater tax benefit. For 2013, the standard deduction amounts are as follows: Single or Married Filing Separately, $6,100; Married Filing Jointly or Qualifying Widow(er), $12,200; Head of Household, $8,950. Add $1,500 if single or head of household and born before January 2, 1949, or blind. Add $1,200 if married (filing jointly or separately) or a qualifying widow(er) and born before January 2, 1949, or blind. Double these additional amounts if both are age 65 or older and blind.
Step 8: Calculate Taxable Income
Enter your deduction amount from Schedule A (line 40) or your standard deduction, then subtract exemptions to compute taxable income on lines 41–43. For Typhoon Haiyan cash contributions, these must be itemized on Schedule A and are treated as if made on December 31, 2013. Normal charitable contribution percentage limitations apply.
Step 9: Compute Tax and Alternative Minimum Tax
Calculate your tax liability on line 44 using the appropriate tax tables or Tax Computation Worksheet for your filing status and taxable income. Complete and attach Form 6251 if Alternative Minimum Tax applies, entering the result on line 45. AMT may be required if your taxable income exceeds certain thresholds or if specific items trigger AMT calculation per Form 6251 instructions.
Step 10: Claim Eligible Tax Credits
Fill out lines 47–53 for the credits you can claim: foreign tax credit (Form 1116), child and dependent care credit (Form 2441), education credits (Form 8863), retirement savings contributions credit (Form 8880), child tax credit (Schedule 8812 if you can get some money back), residential energy credits. For education credits, the American Opportunity Credit offers up to $2,500 per eligible student, with a refundable portion of up to 40% ($1,000 maximum). The Lifetime Learning Credit provides up to $2,000 per return but is completely nonrefundable.
Step 11: Report Additional Taxes
Fill out lines 56–60 for any other taxes you owe, such as self-employment tax (Schedule SE), household employment taxes (Schedule H), unpaid Social Security and Medicare taxes (Forms 4137, 8919), extra taxes on retirement plans (Form 5329), and repayment of the These amounts increase your total tax liability.
Step 12: Calculate Payments and Refundable Credits
Report all payments made during 2013, including federal income tax withheld from Forms W-2 and 1099, estimated tax payments, and amounts applied from prior year returns. Include refundable credits such as the earned income credit, additional child tax credit, refundable American Opportunity Credit, and any excess Social Security tax withheld.
Step 13: Determine Final Tax or Refund
Compare your total tax liability to total payments and refundable credits. If costs exceed tax owed, you have a refund; if tax owed exceeds payments, you have a balance due. For refunds, indicate whether you want direct deposit or a paper check. For amounts owed, include payment with the return or pay electronically to avoid penalties and interest.
Step 14: Review, Sign, and Submit
Carefully review all entries for accuracy and completeness. Both spouses must sign if filing jointly. Attach all required schedules, forms, and supporting documentation, including W-2s, as applicable. Keep copies of the complete return and all attachments for your records. Mail to the appropriate IRS address or file electronically if eligible.
Important Reminders
Education Credits: You cannot claim education credits if your filing status is married filing separately, you are claimed as a dependent on another return, or your MAGI exceeds $180,000 (married filing jointly) or $90,000 (other filing statuses) for the American Opportunity Credit. Form 8917 for tuition and fees deduction cannot be claimed in the same year as education credits for the same student.
Alternative Minimum Tax: Higher-income taxpayers may be subject to AMT, which requires a separate tax calculation. Complete Form 6251 to determine if you owe AMT and include it on your return.
Dependent Exemptions: Each qualifying dependent is entitled to a $3,900 exemption. Ensure dependents meet all qualifying child or qualifying relative tests—the exemption amount phases out for higher-income taxpayers at the thresholds specified in Step 3.
Recordkeeping: Maintain supporting documentation for all income, deductions, and credits claimed for at least three years from the filing date. For charitable contributions, retain receipts, cancelled checks, or bank records. For contributions made by text message to Typhoon Haiyan relief, keep the telephone bill showing the charity name, date, and contribution amount.
Estimated Tax Penalties: If you owe tax of $1,000 or more after subtracting withholding and refundable credits, you may owe an estimated tax penalty unless you meet safe harbor requirements. Complete Form 2210 to determine if the penalty applies or if an exception exempts you.
Special Considerations
Typhoon Haiyan Relief Contributions: This special provision allows certain 2014 contributions to be claimed on 2013 returns. Contributions must be cash only (not property), made after March 25, 2014, and on or before April 14, 2014, to qualified organizations conducting Philippines typhoon relief. You must itemize deductions to benefit from this provision.
Same-Sex Marriages: For 2013, same-sex couples who are lawfully married in any state or foreign country that recognizes same-sex marriage must use the married filing jointly or married filing separately status, regardless of their current state of residence.
Foreign Earned Income: U.S. citizens and resident aliens living abroad must report worldwide income and may need to adjust MAGI calculations for certain exclusions when determining credit eligibility.
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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.
