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1040 Ez Irs

1040 ez irs 33. 1040 ez irs   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040 ez irs This chapter explains the following. 1040 ez irs Who qualifies for the credit for the elderly or the disabled. 1040 ez irs How to claim the credit. 1040 ez irs You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040 ez irs Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040 ez irs You are a qualified individual. 1040 ez irs Your income is not more than certain limits. 1040 ez irs You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040 ez irs Use Figure 33-A first to see if you are a qualified individual. 1040 ez irs If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040 ez irs You can take the credit only if you file Form 1040 or Form 1040A. 1040 ez irs You cannot take the credit if you file Form 1040EZ. 1040 ez irs Qualified Individual You are a qualified individual for this credit if you are a U. 1040 ez irs S. 1040 ez irs citizen or resident alien, and either of the following applies. 1040 ez irs You were age 65 or older at the end of 2013. 1040 ez irs You were under age 65 at the end of 2013 and all three of the following statements are true. 1040 ez irs You retired on permanent and total disability (explained later). 1040 ez irs You received taxable disability income for 2013. 1040 ez irs On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040 ez irs Age 65. 1040 ez irs   You are considered to be age 65 on the day before your 65th birthday. 1040 ez irs Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040 ez irs U. 1040 ez irs S. 1040 ez irs Citizen or Resident Alien You must be a U. 1040 ez irs S. 1040 ez irs citizen or resident alien (or be treated as a resident alien) to take the credit. 1040 ez irs Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040 ez irs Exceptions. 1040 ez irs   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040 ez irs S. 1040 ez irs citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040 ez irs S. 1040 ez irs resident alien. 1040 ez irs If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040 ez irs If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040 ez irs S. 1040 ez irs citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040 ez irs S. 1040 ez irs resident alien for the entire year. 1040 ez irs In that case, you may be allowed to take the credit. 1040 ez irs For information on these choices, see chapter 1 of Publication 519, U. 1040 ez irs S. 1040 ez irs Tax Guide for Aliens. 1040 ez irs Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040 ez irs However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040 ez irs Head of household. 1040 ez irs   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 1040 ez irs See Head of Household in chapter 2 for the tests you must meet. 1040 ez irs Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040 ez irs You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040 ez irs Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040 ez irs If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040 ez irs Permanent and total disability. 1040 ez irs    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040 ez irs A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040 ez irs See Physician's statement , later. 1040 ez irs Substantial gainful activity. 1040 ez irs   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040 ez irs Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040 ez irs   Substantial gainful activity is not work you do to take care of yourself or your home. 1040 ez irs It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040 ez irs However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040 ez irs    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040 ez irs Sheltered employment. 1040 ez irs   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040 ez irs These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040 ez irs   Compared to commercial employment, pay is lower for sheltered employment. 1040 ez irs Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040 ez irs The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040 ez irs Physician's statement. 1040 ez irs   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040 ez irs You can use the statement in the Instructions for Schedule R. 1040 ez irs    Figure 33-A. 1040 ez irs Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040 ez irs Please click the link to view the image. 1040 ez irs Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040 ez irs Veterans. 1040 ez irs   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040 ez irs VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040 ez irs You can get this form from your local VA regional office. 1040 ez irs Physician's statement obtained in earlier year. 1040 ez irs   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040 ez irs For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040 ez irs If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040 ez irs   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040 ez irs Table 33-1. 1040 ez irs Income Limits IF your filing status is . 1040 ez irs . 1040 ez irs . 1040 ez irs THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040 ez irs . 1040 ez irs . 1040 ez irs   Your adjusted gross income (AGI)* is equal to or more than. 1040 ez irs . 1040 ez irs . 1040 ez irs     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040 ez irs . 1040 ez irs . 1040 ez irs   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040 ez irs Disability income. 1040 ez irs   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040 ez irs Disability income must meet both of the following requirements. 1040 ez irs It must be paid under your employer's accident or health plan or pension plan. 1040 ez irs It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040 ez irs Payments that are not disability income. 1040 ez irs   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040 ez irs Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040 ez irs   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040 ez irs Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040 ez irs Income Limits To determine if you can claim the credit, you must consider two income limits. 1040 ez irs The first limit is the amount of your adjusted gross income (AGI). 1040 ez irs The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040 ez irs The limits are shown in Table 33-1. 1040 ez irs If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040 ez irs See How to Claim the Credit , later. 1040 ez irs If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040 ez irs How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040 ez irs Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040 ez irs If you want the IRS to figure your tax, see chapter 30. 1040 ez irs Form 1040. 1040 ez irs   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040 ez irs Form 1040A. 1040 ez irs   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040 ez irs Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040 ez irs Next, fill out Schedule R, Part III. 1040 ez irs If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040 ez irs If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 1040 ez irs For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040 ez irs Limit on credit. 1040 ez irs   The amount of the credit you can claim is generally limited to the amount of your tax. 1040 ez irs Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040 ez irs Prev  Up  Next   Home   More Online Publications
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1040 ez irs 10. 1040 ez irs   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 1040 ez irs The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 1040 ez irs Definition of indoor tanning services. 1040 ez irs   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 1040 ez irs The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 1040 ez irs See regulations section 49. 1040 ez irs 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 1040 ez irs File Form 720. 1040 ez irs   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 1040 ez irs If the tax is not collected for any reason, the collector is liable for the tax. 1040 ez irs The collector is not required to make semimonthly deposits of the tax. 1040 ez irs Prev  Up  Next   Home   More Online Publications