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

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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 ...

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