Instructions for Form 1040 (2013) Checklist
This guide summarizes core filing steps and form mechanics for the 2013 U.S. Individual
Income Tax Return using IRS Form 1040. It is structured as a form-aligned checklist to support accurate preparation under the 2013 federal income tax rules.
The information applies only to tax year 2013 and reflects guidance issued by the Internal
Revenue Service for that year. Later provisions tied to Schedule 2, Schedule 3, Form 1040-SR, or other redesigned income tax forms do not apply.
Scope and Timing Notes for Tax Year 2013
Several commonly confused provisions do not apply to the 2013 return and should not be included when using IRS forms for this year. Economic Impact Payments, Affordable Care Act shared responsibility rules, and TCJA-related changes were implemented later.
A limited charitable relief rule allowed specific cash contributions made in early 2014 for
Typhoon Haiyan relief to be treated as paid in 2013. This provision applies only to itemizers and is claimed on Schedule A, not as an above-the-line deduction.
What to file with IRS Form 1040 for 2013
IRS Form 1040 (2013) serves as the main U.S. Individual Income Tax Return, with additional
IRS forms attached only when required by income type or tax treatment. Supporting schedules vary based on wages, business income, investments, and credits.
Standard attachments include Schedule A, Schedule B, Schedule C (or C-EZ), Schedule D,
Schedule E, Schedule F, Schedule SE, and other applicable tax forms, such as Forms 8863 and
8880. Forms such as Form 1040-NR, Form 1040-X, or Form 1040-ES are used only when specifically required.
Ten-Step Checklist for Form 1040 (2013)
Step 1: Gather the required tax documents
Collect all income records needed to complete the return, including the W-2 form, applicable
1099 forms, and any Schedule K-1 received from partnerships or S corporations. Brokerage statements and records supporting basis, withholding, or retirement distributions should also be included.
Confirm filing is required under 2013 income thresholds, self-employment tax rules, or other federal income tax triggers outlined in the instructions. Filing is mandatory if income or tax liability thresholds are met, regardless of refund expectations.
Step 2: Confirm the correct filing status
Select the appropriate filing status based on marital status and household circumstances as of
December 31, 2013. Available statuses include single, married filing jointly, married filing separately, head of household, and qualifying widow(er) with dependent child.
Each status has specific eligibility tests tied to dependents, household maintenance, and marital conditions. These rules must be satisfied to avoid filing errors or later adjustments by the
Internal Revenue Service.
Step 3: Report income on the proper 2013 Form 1040 lines
Enter income using the 2013 line structure on page 1 of IRS Form 1040. Wages, interest, dividends, business income, capital gains, retirement distributions, and Social Security benefits must be reported on their designated lines.
Totals from income lines flow to total income on line 22. Accurate placement is essential, as later forms, such as Schedule 1, did not exist for the 2013 tax year.
Step 4: Choose between the standard deduction and itemizing
Determine whether total itemized deductions on Schedule A exceed the standard deduction allowed for the chosen filing status. If itemizing does not provide a benefit, the standard deduction may be claimed without attaching Schedule A.
The 2013 charitable relief provision for Typhoon Haiyan applies only to itemizers and does not affect standard deduction filers. Documentation should support any claimed charitable contributions.
Step 5: Report sole proprietor income and self-employment tax.
Attach Schedule C or Schedule C-EZ if operating a sole proprietorship during 2013. Net profit or loss flows to Form 1040, line 12, and affects adjusted gross income.
If net earnings from self-employment are present, compute self-employment tax using Schedule
SE. The deductible portion is reported as an adjustment to income on the return.
Step 6: Report capital gains and losses when required
Attach Schedule D if required under 2013 rules, particularly when selling securities, real estate, or other capital assets. Capital gain distributions and certain transactions may require reporting even when Schedule D is not mandatory.
Net capital gains or losses are reflected on Form 1040, line 13. Proper reporting ensures accurate federal income tax calculation and carry-forward treatment.
Step 7: Attach additional schedules and IRS forms as needed
Confirm all schedules matching income sources or deductions are included before filing.
Common examples include Schedule E for rental or pass-through income and Schedule F for farm activity.
Investment interest expense is computed using Form 4952 and generally flows to Schedule A; a separate “Schedule I” is not used for investment interest in tax year 2013.
Step 8: Compute tax using 2013 tax methods
Calculate tax using the 2013 Tax Table or Tax Computation Worksheet based on taxable income and filing status. These calculations differ from later-year methods tied to redesigned tax forms.
If required, compute Alternative Minimum Tax using Form 6251 and include the result on the appropriate line of Form 1040. AMT rules must follow 2013-specific thresholds.
Step 9: Claim credits using the correct 2013 line placement
Nonrefundable credits are reported in the credits section on page 2 of IRS Form 1040.
Education credits from Form 8863, Saver’s Credit from Form 8880, and residential energy credits from Form 5695 must be placed on their designated lines.
Refundable credits, including the refundable portion of the American Opportunity Credit and
Earned Income Credit, are reported in the payments section. The Child Tax Credit may require additional forms depending on eligibility.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
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- Tax relief options if you owe the IRS
Step 10: Sign, review, and file the return
Sign and date the return in the signature section and include a daytime phone number. For joint returns, both spouses must sign and date the form.
When mailing a paper return, follow the Internal Revenue Service “Where to File” instructions based on state and payment status. Assemble IRS forms in the required order before mailing.
Form-Specific Notes for IRS Form 1040 (2013)
Exemptions are claimed on line 6 of the form, not on earlier lines. If another taxpayer can claim the filer as a dependent, the exemption boxes should not be checked.
Total tax appears on line 61 for the 2013 tax year. Line 63 relates to estimated tax payments and amounts applied from a prior-year return, not total tax liability.
Final Review Before Submission
Confirm names and Social Security numbers match Social Security Administration records.
Verify that all income documents, schedules, and tax forms are attached and consistent with
Form 1040 entries.
Education credits should be appropriately split between nonrefundable and refundable portions, and signatures must be complete. Software providers such as H&R Block may assist, but responsibility for accuracy remains with the filer.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
