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taxmap/pubs/p501-000.htm#en_us_publink1000220654
Publication 501

 
Exemptions, 
Standard 
Deduction, 
and Filing Information

For Use in Tax Year 2013
rule

What's New(p1)


taxmap/pubs/p501-000.htm#en_us_publink1000220656
Who must file.(p1)
In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the filing requirements for most taxpayers.
taxmap/pubs/p501-000.htm#en_us_publink1000250283
Exemption amount.(p1)
The amount you can deduct for each exemption has increased. It was $3,800 for 2012. It is $3,900 for 2013.
taxmap/pubs/p501-000.htm#en_us_publink1000195500
Exemption phaseout.(p1)
You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. See Phaseout of Exemptions, later.
taxmap/pubs/p501-000.htm#en_us_publink1000247637
Standard deduction increased.(p1)
The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. The amount depends on your filing status. You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction.
taxmap/pubs/p501-000.htm#en_us_publink1000313009
Same-sex marriages. (p1)
If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. See Same-sex marriage under Marital Status, later.
If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. For details on filing amended returns, see Joint Return After Separate Returns.

Reminders(p2)


taxmap/pubs/p501-000.htm#en_us_publink1000264196
Future developments.(p2)
Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www.irs.gov/pub501.
taxmap/pubs/p501-000.htm#en_us_publink1000220670
Taxpayer identification number for aliens.(p2)
If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. See Form W-7, Application for IRS Individual Taxpayer Identification Number. Also, see Social Security Numbers for Dependents, later.
taxmap/pubs/p501-000.htm#en_us_publink1000220672
Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p501-000.htm#en_us_publink1000270108Introduction

This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction.
Who Must File explains who must file an income tax return. If you have little or no gross income, reading this section will help you decide if you have to file a return.
Who Should File helps you decide if you should file a return, even if you are not required to do so.
Filing Status helps you determine which filing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate.
Exemptions, which reduce your taxable income, are discussed in Exemptions.
Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents.
Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction.
Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions.
How To Get Tax Help explains how to get tax help from the IRS.
This publication is for U.S. citizens and resident aliens only. If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens. The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U.S. Tax Guide for Aliens.
taxmap/pubs/p501-000.htm#en_us_publink1000220683

Nonresident aliens.(p2)

For Use in Tax Year 2013
rule
If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U.S. citizens. See Publication 519.
taxmap/pubs/p501-000.htm#en_us_publink1000310548

Comments and suggestions.(p2)

For Use in Tax Year 2013
rule
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can send your comments from www.irs.gov/formspubs. Click on "More Information" and then on "Comment on Tax Forms and Publications."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p501-000.htm#en_us_publink1000310549
Ordering forms and publications.(p2)
Visit www.irs.gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


taxmap/pubs/p501-000.htm#en_us_publink1000287659
Tax questions.(p2)
If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

taxmap/pubs/p501-000.htm#TXMP6e5f9e89

Useful items

You may want to see:


Publication
  559  Survivors, Executors, and Administrators
  929  Tax Rules for Children and Dependents
Form (and Instructions)
 1040X: Amended U.S. Individual Income Tax Return
  2848: Power of Attorney and Declaration of Representative
  8332: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
  8814: Parents' Election To Report Child's Interest and Dividends
taxmap/pubs/p501-000.htm#en_us_publink1000220687

Who Must File(p3)

For Use in Tax Year 2013
rule
If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. For details, see Table 1 and Table 2. You also must file if one of the situations described in Table 3 applies. The filing requirements apply even if you owe no tax.
taxmap/pubs/p501-000.htm#en_us_publink1000270109

Table 1. 2013 Filing Requirements Chart for Most Taxpayers

IF your filing status is...AND at the end of 2013 you were...*THEN file a return if your gross income was at least...**
singleunder 65 $10,000
65 or older$11,500
head of householdunder 65$12,850
65 or older$14,350
married, filing jointly***under 65 (both spouses)$20,000
65 or older (one spouse)$21,200
65 or older (both spouses)$22,400
married, filing separatelyany age $3,900
qualifying widow(er) with dependent childunder 65$16,100
65 or older$17,300
* If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013.
** Gross income means all income you receive 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 during 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 Form 1040 instructions 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.
You may have to pay a penalty if you are required to file a return but fail to do so. If you willfully fail to file a return, you may be subject to criminal prosecution.
For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return.
taxmap/pubs/p501-000.htm#en_us_publink1000220691

Gross income.(p3)

For Use in Tax Year 2013
rule
Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. For a list of community property states, see Community property states under Married Filing Separately, later.
taxmap/pubs/p501-000.htm#en_us_publink1000220694
Self-employed persons.(p3)
If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. In either case, you must add any income from investments and from incidental or outside operations or sources.
Deposit
You must file Form 1040 if you owe any self-employment tax.
taxmap/pubs/p501-000.htm#en_us_publink1000220696

Filing status.(p3)

For Use in Tax Year 2013
rule
Your filing status generally depends on whether you are single or married. Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Filing status is discussed in detail later in this publication.
taxmap/pubs/p501-000.htm#en_us_publink1000220697

Age.(p3)

For Use in Tax Year 2013
rule
Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. For 2013, you are 65 or older if you were born before January 2, 1949.
taxmap/pubs/p501-000.htm#en_us_publink1000220698

Filing Requirements
for Most Taxpayers(p3)

For Use in Tax Year 2013
rule
You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead.
taxmap/pubs/p501-000.htm#en_us_publink1000220701

Deceased Persons(p3)

For Use in Tax Year 2013
rule
You must file an income tax return for a decedent (a person who died) if both of the following are true.
  1. You are the surviving spouse, executor, administrator, or legal representative.
  2. The decedent met the filing requirements described in this publication at the time of his or her death.
For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559.
taxmap/pubs/p501-000.htm#en_us_publink1000220702

Table 2. 2013 Filing Requirements for Dependents

See Exemptions for Dependents to find out if you are a dependent.

If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return.

In this table, 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.
caution If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. For details, see Exemptions for Dependents.
Single dependents—Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
  1. Your unearned income was more than $1,000.
  2. Your earned income was more than $6,100.
  3. Your gross income was more than the larger of—
    1. $1,000, or
    2. Your earned income (up to $5,750) plus $350.
  
Yes. You must file a return if any of the following apply.
  1. Your unearned income was more than $2,500 ($4,000 if 65 or older and blind).
  2. Your earned income was more than $7,600 ($9,100 if 65 or older and blind).
  3. Your gross income was more than the larger of—
    1. $2,500 ($4,000 if 65 or older and blind), or
    2. 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?
No. You must file a return if any of the following apply.
  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $1,000.
  3. Your earned income was more than $6,100.
  4. Your gross income was more than the larger of—
    1. $1,000, or
    2. Your earned income (up to $5,750 plus $350.
  
Yes. You must file a return if any of the following apply.
  1. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  2. Your unearned income was more than $2,200 ($3,400 if 65 or older and blind).
  3. Your earned income was more than $7,300 ($8,500 if 65 or older and blind).
  4. Your gross income was more than the larger of—
    1. $2,200 ($3,400 if 65 or older and blind), or
    2. Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind).
  
taxmap/pubs/p501-000.htm#en_us_publink1000220705

U.S. Citizens or Resident Aliens Living Abroad(p3)

For Use in Tax Year 2013
rule
To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
taxmap/pubs/p501-000.htm#en_us_publink1000220706

Residents of Puerto Rico(p3)

For Use in Tax Year 2013
rule
If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you generally must file a U.S. income tax return for any year in which you meet the income requirements. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico.
If you are a bona fide resident of Puerto Rico for the whole year, your U.S. gross income does not include income from sources within Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or any U.S. agency. If you receive income from Puerto Rican sources that is not subject to U.S. tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U.S. income tax return.
For more information, see Publication 570, Tax Guide for Individuals With Income From U.S. Possessions.
taxmap/pubs/p501-000.htm#en_us_publink1000220707

Individuals With Income From U.S. Possessions(p3)

For Use in Tax Year 2013
rule
If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special rules may apply when determining whether you must file a U.S. federal income tax return. In addition, you may have to file a return with the individual possession government. See Publication 570 for more information.
taxmap/pubs/p501-000.htm#en_us_publink1000220708

Dependents(p3)

For Use in Tax Year 2013
rule
A person who is a dependent may still have to file a return. It depends on his or her earned income, unearned income, and gross income. For details, see Table 2. A dependent must also file if one of the situations described in Table 3 applies.
taxmap/pubs/p501-000.htm#en_us_publink1000220709

Responsibility of parent.(p3)

For Use in Tax Year 2013
rule
If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words "By (your signature), parent for minor child."
taxmap/pubs/p501-000.htm#en_us_publink1000220710

Earned income.(p3)

For Use in Tax Year 2013
rule
Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships.
taxmap/pubs/p501-000.htm#en_us_publink1000220711
Child's earnings.(p3)
Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. This is true even if under local law the child's parent has the right to the earnings and may actually have received them. But if the child does not pay the tax due on this income, the parent is liable for the tax.
taxmap/pubs/p501-000.htm#en_us_publink1000220712

Unearned income.(p3)

For Use in Tax Year 2013
rule
Unearned income includes income such as interest, dividends, and capital gains. Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income.
taxmap/pubs/p501-000.htm#en_us_publink1000220713

Election to report child's unearned income on parent's return.(p3)

For Use in Tax Year 2013
rule
You may be able to include your child's interest and dividend income on your tax return. If you do this, your child will not have to file a return. To make this election, all of the following conditions must be met.
For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929.
taxmap/pubs/p501-000.htm#en_us_publink1000220714

Other Situations(p5)

For Use in Tax Year 2013
rule
You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. See Table 3 for those other situations when you must file.
taxmap/pubs/p501-000.htm#en_us_publink1000220718

Table 3. Other Situations When You Must File a 2013 Return

If any of the four conditions listed below applied to you for 2013, you must file a return.
1.You owe any special taxes, including any of the following.
 a.Alternative minimum tax. (See Form 6251.)
 b.Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
 c.Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919).
 d.Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. (See Publication 531, Publication 969, and the Form 1040 instructions for line 60.)
 e.Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.
 f.Recapture taxes. (See the Form 1040 instructions for lines 44, 59b, and 60.)
2.You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
3.You had net earnings from self-employment of at least $400. (See Schedule SE (Form 1040) and its instructions.)
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. (See Schedule SE (Form 1040) and its instructions.)