skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-002.htm#en_us_publink24811vd0e764

When and Where Should You File?(p6)

For Use in Tax Year 2013
rule
File Form 1040 by April 15, 2014. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
Filing instructions and addresses are at the end of these instructions.
taxmap/instr/i1040gi-002.htm#en_us_publink24811vd0e792

What if You Cannot File on Time?(p6)

For Use in Tax Year 2013
rule
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
caution
An automatic 6-month extension to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 16, 2014, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.
taxmap/instr/i1040gi-002.htm#en_us_publink24811vd0e829

Private Delivery Services(p6)

For Use in Tax Year 2013
rule
You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter private delivery service in the search box.
The private delivery service can tell you how to get written proof of the mailing date.

Chart A—For Most People

 IF your filing status is . . .AND at the end of 2013
you were* . . .
THEN file a return if your gross
income** was at least . . .
 
 Single
(see the instructions for line 1)
under 65
65 or older
$10,000
11,500
 
 Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$20,000
21,200
22,400
 
 Married filing separately (see the instructions for line 3)any age$3,900 
 Head of household (see the instructions for line 4)under 65
65 or older
$12,850
14,350
 
 Qualifying widow(er) with dependent child (see the instructions for line 5)under 65
65 or older
$16,100
17,300
 
 *If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013.
 **Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
 ***If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age.

Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if someone can claim you as a dependent.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
 In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
  boxNo. You must file a return if any of the following apply.
  
  • Your unearned income was over $1,000.
  • Your earned income was over $6,100.
  • Your gross income was more than the larger of—
   
  • $1,000, or
  • Your earned income (up to $5,750) plus $350.
  boxYes. You must file a return if any of the following apply.
  
  • Your unearned income was over $2,500 ($4,000 if 65 or older and blind).
  • Your earned income was over $7,600 ($9,100 if 65 or older and blind).
  • Your gross income was more than the larger of—
   
  • $2,500 ($4,000 if 65 or older and blind), or
  • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
  boxNo. You must file a return if any of the following apply.
  
  • Your unearned income was over $1,000.
  • Your earned income was over $6,100.
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
   
  • $1,000, or
  • Your earned income (up to $5,750) plus $350.
  boxYes. You must file a return if any of the following apply.
  
  • Your unearned income was over $2,200 ($3,400 if 65 or older and blind).
  • Your earned income was over $7,300 ($8,500 if 65 or older and blind).
  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  • Your gross income was more than the larger of—
   
  • $2,200 ($3,400 if 65 or older and blind), or
  • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the four conditions below apply for 2013.
1. You owe any special taxes, including any of the following.
 a.Alternative minimum tax.
 b.Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
 c.Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
 d.Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
 e.Recapture of first-time homebuyer credit. See the instructions for line 59b.
 f.Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
 g.Recapture taxes. See the instructions for line 44 and line 60.
2. You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

Where To Report Certain Items From 2013 Forms W-2, 1097, 1098, and 1099

efileIRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 62. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax withheld in your deduction on that line.
 FormItem and Box in Which It Should Appear Where To Report
 W-2Wages, tips, other compensation (box 1) Form 1040, line 7
  Allocated tips (box 8) See Wages, Salaries, Tips, etc.
  Dependent care benefits (box 10) Form 2441, Part III
  Adoption benefits (box 12, code T) Form 8839, line 20
  Employer contributions to an
Archer MSA (box 12, code R)
 Form 8853, line 1
  Employer contributions to a health savings account (box 12, code W) Form 8889, line 9
  Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) See the instructions for Form 1040, line 60
 W-2GGambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
 1097-BTCBond tax credit See Form 8912 and its instructions
 1098Mortgage interest (box 1)
Points (box 2)
Right brace Schedule A, line 10, but first see the instructions on Form 1098*
  Refund of overpaid interest (box 3) Form 1040, line 21, but first see the instructions on Form 1098*
  Mortgage insurance premiums (box 4)  See the instructions for Schedule A, line 13*
 1098-CContributions of motor vehicles, boats, and airplanes Schedule A, line 17
 1098-EStudent loan interest (box 1) See the instructions for Form 1040, line 33*
 1098-MAHomeowner mortgage payments (box 3) Schedule A, but first see the instructions on Form 1098-MA
 1098-TQualified tuition and related expenses
(box 1)
 See the instructions for Form 1040, line 34, or Form 1040, line 49; but first see the instructions on Form 1098-T*
 1099-AAcquisition or abandonment of secured property See Pub. 4681
 1099-BSales price of stocks, bonds, etc. (box 2a), cost or other basis (box 3), and wash sale loss disallowed (box 5) Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
  Bartering (box 7)  See Pub. 525
  Aggregate profit or (loss) on contracts (box 12) Form 6781, line 1
 1099-CCanceled debt (box 2) See Pub. 4681
 1099-DIVTotal ordinary dividends (box 1a) Form 1040, line 9a
  Qualified dividends (box 1b) See the instructions for Form 1040, line 9b
  Total capital gain distributions (box 2a) Form 1040, line 13, or, if required, Schedule D, line 13
  Unrecaptured section 1250 gain (box 2b) See the instructions for Schedule D, line 19
  Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D
  Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18
  Nondividend distributions (box 3) See the instructions for Form 1040, line 9a
  Investment expenses (box 5) Schedule A, line 23
  Foreign tax paid (box 6) Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
  Exempt-interest dividends (box 10) Form 1040, line 8b
  Specified private activity bond interest dividends (box 11) Form 6251, line 12
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
 1099-GUnemployment compensation (box 1) See the instructions for Form 1040, line 19
  State or local income tax refunds, credits, or offsets (box 2) See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions
  RTAA payments (box 5) Form 1040, line 21
  Taxable grants (box 6) Form 1040, line 21*
  Agriculture payments (box 7) See the Instructions for Schedule F or Pub. 225*
  Market gain (box 9) See the Instructions for Schedule F
 1099-INTInterest income (box 1) See the instructions for Form 1040, line 8a
  Early withdrawal penalty (box 2) Form 1040, line 30
  Interest on U.S. savings bonds and
Treasury obligations (box 3)
 See the instructions for Form 1040, line 8a
  Investment expenses (box 5) Schedule A, line 23
  Foreign tax paid (box 6) Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47
  Tax-exempt interest (box 8) Form 1040, line 8b
  Specified private activity bond interest (box 9) Form 6251, line 12
 1099-KPayment card and third party network transactions  Schedule C, C-EZ, E, or F
 1099-LTCLong-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853
 1099-MISCRents (box 1) See the Instructions for Schedule E*
  Royalties (box 2) See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*
  Other income (box 3) Form 1040, line 21*
  Nonemployee compensation (box 7) Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC
  Excess golden parachute payments (box 13) See the instructions for Form 1040, line 60
  Other (boxes 5, 6, 8, 9, 10, 14, and 15b) See the instructions on Form 1099-MISC
 1099-OIDOriginal issue discount (box 1)
Other periodic interest (box 2)
Right brace See the instructions on Form 1099-OID
  Early withdrawal penalty (box 3) Form 1040, line 30
  Original issue discount on U.S. Treasury obligations (box 6) See the instructions on Form 1099-OID
  Investment expenses (box 9) Schedule A, line 23
 1099-PATRPatronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
  Domestic production activities deduction (box 6) Form 8903, line 23
  Credits and other deductions (boxes 7, 8, and 10) See the instructions on Form 1099-PATR
  Patron's AMT adjustment (box 9) Form 6251, line 27
 1099-QQualified education program payments See the instructions for Form 1040, line 21
 1099-RDistributions from IRAs** See the instructions for Form 1040, lines 15a and 15b
  Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 16a and 16b
  Capital gain (box 3) See the instructions on Form 1099-R
 1099-SGross proceeds from real estate transactions
(box 2)
 Form 4797, Form 6252, Form 8824, or Form 8949
  Buyer's part of real estate tax (box 5) See the instructions for Schedule A, line 6*
 1099-SADistributions from health savings accounts (HSAs) Form 8889, line 14a
  Distributions from MSAs*** Form 8853
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.