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    Tax Law Changes for 2013 Tax Returns

  • Federal Income Tax Filing Deadline
    This year, the IRS's deadline to file your taxes is April 15th. If you file your tax return early and owe the IRS money, you will still have to send your payment in to the IRS by this date to avoid any penalties.
  • Standard Deductions

    In 2013, there was a change to the standard deduction amounts for all individual taxpayers, including:

    • Single:  $6,100, an increase of $150
    • Married Filing Separately:  $6,100, an increase of $150
    • Head of Household:  $8,950, an increase of $0
    • Married Taxpayers Filing Jointly and Qualifying Widow(er)s:  $12,200, an increase of $300
  • Exemptions

    The amount you can deduct for each exemption claimed on a federal income tax return in 2013 also went up from the 2012 value.  The 2013 exemption of $3,900 represents a $100 increase from the 2012 amount.

  • Earned Income Credit

    The earned income credit applies to working taxpayers that have earned income falling below certain thresholds.  The qualification threshold depends on the number of persons in each family.  The thresholds in 2013 to qualify for this credit include:

    • No Children:  earnings must be less than $14,240 or $19,680 if married filing jointly.
    • One Child:  earnings must be less than $37,870 or $43,210 if married filing jointly.
    • Two Children:  earnings must be less than $43,038 or $48,378 if married filing jointly.
    • Three or More Children:  earnings must be less than $46,227 or $51,567 if married filing jointly.

    The tax credits themselves have also increased in 2013, with the maximum credits that can be received as indicated below:

    • No Children:  $487
    • One Child:  $3,250
    • Two Children:  $5,372
    • Three or More Children:  $6,044
  • Same-Sex Marriages

    Beginning with the 2013 tax year, if you are in a legal same-sex marriage, you are married for federal tax purposes and must file a joint or separate return. You cannot use the Single filing status. Registered domestic partnerships and civil unions do not qualify.

  • Medical Expenses

    As part of the Affordable Care Act, the threshold percentage for when medical expenses are included as an itemized deduction on Schedule A was changed to:

    • Taxpayers under 65: 10%
    • Taxpayers 65 and older: 7.5%

  • Mileage Deduction Rates
    Category Rate (January to December)
    Business Miles 56.5 cents per mile
    Charitable Services 14.0 cents per mile
    Medical Travel 24.0 cents per mile
  • Social Security & Medicare
    For 2013, the Medicare tax remains at 1.45% of all taxable income, while Social Security returns to 6.20%. The maximum income applicable to Social Security has increased from $110,100 to $113,700.
  • High Income Idividuals: Additional Medicare Tax

    As part of the Affordable Care Act, beginning in 2013, a new additional Medicare tax will apply to individuals with wage income, other compensation, and/or self-employment income that exceed the following threshold amounts:

    • $250,000 for Married Filing Joint filers
    • $125,000 for Married Filing Separate filers
    • $200,000 for taxpayers that file Single, Head of Household, or Qualifying Widow(er)

    The additional Medicare tax is calculated as 0.9% of the total of wages, other compensation, and self-employment income that is in excess of the taxpayer's threshold amount.

    For self-employed taxpayers, the Medicare portion of their self-employment tax will be calculated as follows:
    • Net self-employment income up to the taxpayer's threshold amount will be taxed at the regular Medicare tax rate of 2.9%.
    • Amount over the threshold amount will be taxed at the additional Medicare tax rate of 3.8%.

    For taxpayers that receive more than $200,000 in wages from their employer, the employer is required to withhold 0.9% of their wages over $200,000.

    For all other taxpayers that this new tax may apply to, they can request an additional amount be withheld from their wages or increase their estimated tax payments for 2013 to ensure that they do not incur an underpayment penalty for 2013.

    A taxpayer that is affected by the additional Medicare tax will calculate the additional tax on new Form 8959 and the additional tax will be included in the Other Taxes section of Form 1040.

    Other things to note about this tax:
    • For married couples, the applicable income for both spouses is combined to determine if the additional Medicare tax applies.
    • For self-employed individuals, this tax is not used in calculating the deductible portion of self-employment tax on Form 1040, line 27.

  • High Income Idividuals: Additional Tax on Net Investment Income

    As part of the Affordable Care Act, beginning in 2013, a new 3.8% additional tax on net investment income will apply when a taxpayer's modified gross income exceeds the following thresholds:

    • $250,000 for Married Filing Joint filers or Qualifying Widow(er)
    • $125,000 for Married Filing Separate filers
    • $200,000 for taxpayers that file Single or Head of Household

    Modified adjusted gross income is defined as the taxpayer's adjusted gross income increased by the net amount of exempt foreign sourced income.

    Investment income generally includes interest, dividends, capital gains, rental or royalty income, nonqualified annuities, income from businesses involved in trading financial instruments or commodities, and passive activity business income.

    To arrive at Net Investment income, the total investment income is reduced by any expenses that are properly allocable to the investment income.

    Individuals that are subject to this tax will calculate the tax on a new Form 8960. Any net investment income tax that a taxpayer owes will then flow to the Other Taxes section of Form 1040.

  • High Income Idividuals: Additional Income Tax Rate

    A new, higher income tax rate of 39.6% was added when your AGI reaches:

    • $400,000 - Single
    • $450,000 - Married Filing Joint
    • $425,000 - Head of Household
    • $225,000 - Married Filing Separate

  • High Income Idividuals: Additional Capital Gains/Dividend Tax Rate

    Taxpayers in the new, higher 39.6% income tax bracket, your new tax rate on capital gains and dividends is 20% - up from 15%.

  • High Income Idividuals: Phase-Out of Itemized Deductions and Personal Exemptions

    Beginning in 2013, the taxpayer's itemized deductions and personal exemptions will begin to be reduced when their adjusted gross income (AGI) reaches the following threshold amounts:

    • $250,000 - Single
    • $300,000 - Married Filing Jointly
    • $275,000 - Head of Household
    • $150,000 - Married Filing Separately

    The reduction in Itemized Deductions will be calculated as the lesser of:
    • 3% of the amount over the taxpayer's threshold amount; or
    • 80% of the total itemized deductions

    Personal exemptions will be reduced by 2% for each $2,500 (or fraction thereof) by which the taxpayer's AGI exceeds the applicable threshold amount.

  • Using eTax.com

  • Can I use eTax.com to file a tax return for a previous year?
    No. You can only prepare and file tax returns for the current filing season.
  • How can I download a copy of a prior year's tax return?
    If you filed your tax return with eTax.com, you may retrieve copies simply by signing into your account. Copies of your tax return filed with eTax.com are available for 3 years.

    If you did not file with eTax.com and would like to request a transcript or a copy of your tax return from the IRS, you have the following options:

    • Request a free transcript of your federal return from the IRS. A transcript is used to verify income and some financial institutions accept it as a substitute for your original tax return. Visit IRS Tax Tip 2010-13 for more details.

    • Order an exact copy of your tax return, including all attachments, from the IRS for $57.00. See IRS Tax Topic 156 for complete instructions.
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