J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

PART 1

Filing Basics

Do You Have To File a 2013 Tax Return?

Filing Tests for Dependents: 2013 Returns

Where To File

Filing Deadlines

Choosing Which Tax Form To File

Chapter 1 Filing Status 1.1 – 1.20

In this part, you will learn these income tax basics:

• Whether you must file a return
• When and where to file your return
• Which tax form to file
• What filing status you qualify for
• When filing separately is an advantage for married persons
• How to qualify as head of household
• How filing rules for resident aliens and nonresident aliens differ
• How to claim personal exemption deductions for yourself, your spouse, and your dependents.

Do You Have to File a 2013 Tax Return?

If you are—	You must file if gross income is at least
Single
Under age 65	$ 10,000
Age 65 or older on or before January 1, 2014	11,500
Married and living together at the end of 2013
Filing a joint return—both spouses under age 65	20,000
Filing a joint return—one spouse age 65 or older	21,200
Filing a joint return—both spouses age 65 or older	22,400
Filing a separate return (any age)	3,900
Married and living apart at the end of 2013
Filing a joint or separate return	3,900
Head of a household maintained for a child or other relative (1.12)
Under age 65	12,850
Age 65 or older on or before January 1, 2014	14,350
Widowed in 2012 or 2011 and have a dependent child (1.11)
Under age 65	16,100
Age 65 or older on or before January 1, 2014	17,300

Marital status. For ...