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1040 Instructions
For use in Preparing 2013 Returns
What's NewFiling RequirementsDo You Have To File?When and Where Should You File?What if You Cannot File on Time?Private Delivery ServicesLine Instructions for Form 1040Name and AddressName ChangeAddress ChangeP.O. BoxForeign AddressDeath of a TaxpayerSocial Security Number (SSN)IRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpousePresidential Election Campaign FundFiling StatusLine 1SingleLine 2Married Filing JointlyLine 3Married Filing SeparatelyLine 4Head of HouseholdLine 5Qualifying Widow(er) With Dependent ChildExemptionsLine 6bSpouseLine 6c—DependentsIncomeForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsLine 7Wages, Salaries, Tips, etc.Line 8aTaxable InterestLine 8bTax-Exempt InterestLine 9aOrdinary DividendsLine 9bQualified DividendsLine 10Taxable Refunds, Credits, or Offsets of State and Local Income TaxesLine 11Alimony ReceivedLine 12Business Income or (Loss)Line 13Capital Gain or (Loss)Line 14Other Gains or (Losses)Lines 15a and 15bIRA DistributionsLines 16a and 16bPensions and AnnuitiesLine 19Unemployment CompensationLines 20a and 20bSocial Security BenefitsLine 21Other IncomeAdjusted Gross IncomeLine 23Educator ExpensesLine 24Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government OfficialsLine 25Health Savings Account (HSA) DeductionLine 26Moving ExpensesLine 27Deductible Part of Self-Employment TaxLine 28Self-Employed SEP, SIMPLE, and Qualified PlansLine 29Self-Employed Health Insurance DeductionLine 30Penalty on Early Withdrawal of SavingsLines 31a and 31bAlimony PaidLine 32IRA DeductionLine 33Student Loan Interest DeductionLine 34Tuition and FeesLine 35Domestic Production Activities DeductionLine 36Line 37Tax and CreditsLine 39aBlindnessLine 39bLine 40Itemized Deductions or Standard DeductionLine 42ExemptionsLine 44TaxLine 45Alternative Minimum TaxLine 47Foreign Tax CreditLine 48Credit for Child and Dependent Care ExpensesLine 49Education CreditsLine 50Retirement Savings Contributions Credit (Saver's Credit)Line 52Residential Energy CreditsLine 53Other CreditsOther TaxesLine 57Unreported Social Security and Medicare Tax from Forms 4137 and 8919Line 58Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Line 59aHousehold Employment TaxesLine 59bFirst-time Homebuyer Credit RepaymentLine 60Other TaxesPaymentsLine 62Federal Income Tax WithheldLine 632013 Estimated Tax PaymentsLines 64a and 64b— Earned Income Credit (EIC)Earned Income Credit (EIC) TableLine 65Additional Child Tax CreditLine 66American Opportunity CreditLine 67ReservedLine 68Amount Paid With Request for Extension To FileLine 69Excess Social Security and Tier 1 RRTA Tax WithheldLine 70Credit for Federal Tax on FuelsLine 71RefundLine 73Amount OverpaidLines 74a Through 74dAmount Refunded to YouLine 75Applied to Your 2014 Estimated TaxAmount You OweLine 76Amount You OweLine 77Estimated Tax PenaltyThird Party DesigneeSign Your ReturnCourt-Appointed Conservator, Guardian, or Other FiduciaryChild's ReturnDaytime Phone NumberElectronic Return Signatures!Identity Protection PINPaid Preparer Must Sign Your ReturnAssemble Your ReturnTax TablesGeneral InformationHow To Avoid Common MistakesWhat Are Your Rights as a Taxpayer?Innocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2014Secure Your Tax Records from Identity TheftHow Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended ReturnNeed a Copy of Your Tax Return?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsHow To Get Tax HelpIRS VideosTax Information in Other LanguagesInterest and PenaltiesInterestPenaltiesRefund InformationWhat Is TeleTax?Recorded Tax InformationTopics by InternetTeleTax TopicsCalling the IRSBefore You CallMaking the CallBefore You Hang UpDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on FormsEstimates of Taxpayer BurdenOrder Form for Forms and PublicationsHow To Use the Order FormMajor Categories of Federal Income and Outlays for Fiscal Year 2012