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1040x 2010 Form

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1040x 2010 Form

1040x 2010 form 5. 1040x 2010 form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 1040x 2010 form You may be able to reduce your federal income tax by claiming one or more of these credits. 1040x 2010 form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 1040x 2010 form For more information, see Publication 524, Credit for the Elderly or the Disabled. 1040x 2010 form You can take the credit only if you file Form 1040 or Form 1040A. 1040x 2010 form You cannot take the credit if you file Form 1040EZ or Form 1040NR. 1040x 2010 form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040x 2010 form You are a qualified individual. 1040x 2010 form Your income is not more than certain limits. 1040x 2010 form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 1040x 2010 form   Qualified Individual You are a qualified individual for this credit if you are a U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien, and either of the following applies. 1040x 2010 form You were age 65 or older at the end of 2013. 1040x 2010 form You were under age 65 at the end of 2013 and all three of the following statements are true. 1040x 2010 form You retired on permanent and total disability (explained later). 1040x 2010 form You received taxable disability income for 2013. 1040x 2010 form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040x 2010 form Age 65. 1040x 2010 form You are considered to be age 65 on the day before your 65th birthday. 1040x 2010 form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 1040x 2010 form Figure 5-A. 1040x 2010 form Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040x 2010 form Please click the link to view the image. 1040x 2010 form Figure 5-A, Are you a qualified individual? U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien. 1040x 2010 form   You must be a U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien (or be treated as a resident alien) to take the credit. 1040x 2010 form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040x 2010 form Exceptions. 1040x 2010 form   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040x 2010 form S. 1040x 2010 form resident alien. 1040x 2010 form If you make that choice, both you and your spouse are taxed on your worldwide income. 1040x 2010 form   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. 1040x 2010 form S. 1040x 2010 form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040x 2010 form S. 1040x 2010 form resident alien for the entire year. 1040x 2010 form In that case, you may be allowed to take the credit. 1040x 2010 form   For information on these choices, see chapter 1 of Publication 519, U. 1040x 2010 form S. 1040x 2010 form Tax Guide for Aliens. 1040x 2010 form Married persons. 1040x 2010 form   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. 1040x 2010 form 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. 1040x 2010 form Head of household. 1040x 2010 form   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. 1040x 2010 form See Publication 524 and Publication 501. 1040x 2010 form Under age 65. 1040x 2010 form   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 and have taxable disability income (discussed later under Disability income ). 1040x 2010 form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 1040x 2010 form 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 end of the tax year. 1040x 2010 form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040x 2010 form 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. 1040x 2010 form Permanent and total disability. 1040x 2010 form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040x 2010 form A 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. 1040x 2010 form See Physician's statement , later. 1040x 2010 form Substantial gainful activity. 1040x 2010 form   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. 1040x 2010 form   Full-time work (or part-time work done at the 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. 1040x 2010 form   Substantial gainful activity is not work you do to take care of yourself or your home. 1040x 2010 form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040x 2010 form However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040x 2010 form    Figure 5-B. 1040x 2010 form Income Limits IF your filing status is. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form 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 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-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      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040x 2010 form Physician's statement. 1040x 2010 form   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. 1040x 2010 form   You do not have to file this statement with your tax return, but you must keep it for your records. 1040x 2010 form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 1040x 2010 form Veterans. 1040x 2010 form   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. 1040x 2010 form VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040x 2010 form You can get this form from your local VA regional office. 1040x 2010 form Physician's statement obtained in earlier year. 1040x 2010 form   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. 1040x 2010 form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 1040x 2010 form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 1040x 2010 form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 1040x 2010 form Disability income. 1040x 2010 form   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040x 2010 form   Disability income must meet the following two requirements. 1040x 2010 form It must be paid under your employer's accident or health plan or pension plan. 1040x 2010 form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 1040x 2010 form Payments that are not disability income. 1040x 2010 form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040x 2010 form 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. 1040x 2010 form   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. 1040x 2010 form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 1040x 2010 form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 1040x 2010 form Figuring the credit yourself. 1040x 2010 form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 1040x 2010 form Next, fill out Schedule R (Form 1040A or 1040), Part III. 1040x 2010 form Credit figured for you. 1040x 2010 form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 1040x 2010 form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 1040x 2010 form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040x 2010 form The credit can be up to 35% of your expenses. 1040x 2010 form To qualify, you must pay these expenses so you can work or look for work. 1040x 2010 form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 1040x 2010 form If the correct information is not shown, the credit may be reduced or disallowed. 1040x 2010 form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 1040x 2010 form For more information, see Publication 503, Child and Dependent Care Expenses. 1040x 2010 form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 1040x 2010 form The EIC is available to persons with or without a qualifying child. 1040x 2010 form Credit has no effect on certain welfare benefits. 1040x 2010 form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 1040x 2010 form These programs include the following. 1040x 2010 form Medicaid and supplemental security income (SSI). 1040x 2010 form Supplemental Nutrition Assistance Program (food stamps). 1040x 2010 form Low-income housing. 1040x 2010 form Temporary Assistance for Needy Families (TANF). 1040x 2010 form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 1040x 2010 form Check with your local benefit coordinator to find out if your refund will affect your benefits. 1040x 2010 form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 1040x 2010 form The specific rules you must meet depend on whether you have a qualifying child. 1040x 2010 form If you have a qualifying child, the rules in Parts A, B, and D apply to you. 1040x 2010 form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 1040x 2010 form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 1040x 2010 form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 1040x 2010 form The sections that follow provide additional information for some of the rules. 1040x 2010 form Adjusted gross income (AGI). 1040x 2010 form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 1040x 2010 form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 1040x 2010 form Table 5-1. 1040x 2010 form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 1040x 2010 form Second, you must meet all the rules in one of these columns, whichever applies. 1040x 2010 form Third, you must meet the rule in this column. 1040x 2010 form Part A. 1040x 2010 form  Rules for Everyone Part B. 1040x 2010 form  Rules If You Have a Qualifying Child Part C. 1040x 2010 form  Rules If You Do Not Have a Qualifying Child Part D. 1040x 2010 form  Figuring and Claiming the EIC 1. 1040x 2010 form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040x 2010 form 2. 1040x 2010 form You must have a valid social security number. 1040x 2010 form  3. 1040x 2010 form Your filing status cannot be “Married filing separately. 1040x 2010 form ” 4. 1040x 2010 form You must be a U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien all year. 1040x 2010 form  5. 1040x 2010 form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040x 2010 form  6. 1040x 2010 form Your investment income must be $3,300 or less. 1040x 2010 form  7. 1040x 2010 form You must have earned income. 1040x 2010 form 8. 1040x 2010 form Your child must meet the relationship, age, residency, and joint return tests. 1040x 2010 form  9. 1040x 2010 form Your qualifying child cannot be used by more than one person to claim the EIC. 1040x 2010 form  10. 1040x 2010 form You generally cannot be a qualifying child of another person. 1040x 2010 form 11. 1040x 2010 form You must be at least age 25 but under age 65. 1040x 2010 form  12. 1040x 2010 form You cannot be the dependent of another person. 1040x 2010 form  13. 1040x 2010 form You generally cannot be a qualifying child of another person. 1040x 2010 form  14. 1040x 2010 form You must have lived in the United States more than half of the year. 1040x 2010 form 15. 1040x 2010 form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040x 2010 form Social security number. 1040x 2010 form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 1040x 2010 form Any qualifying child listed on Schedule EIC also must have a valid SSN. 1040x 2010 form (See Qualifying child , later, if you have a qualifying child. 1040x 2010 form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 1040x 2010 form An example of a federally funded benefit is Medicaid. 1040x 2010 form Investment income. 1040x 2010 form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 1040x 2010 form If your investment income is more than $3,300, you cannot claim the credit. 1040x 2010 form For most people, investment income is the total of the following amounts. 1040x 2010 form Taxable interest (line 8a of Form 1040 or 1040A). 1040x 2010 form Tax-exempt interest (line 8b of Form 1040 or 1040A). 1040x 2010 form Dividend income (line 9a of Form 1040 or 1040A). 1040x 2010 form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 1040x 2010 form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 1040x 2010 form   For more information about investment income, see Publication 596, Earned Income Credit. 1040x 2010 form Earned income. 1040x 2010 form   Under Rule 7, you must have earned income to claim the EIC. 1040x 2010 form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 1040x 2010 form Earned income includes all of the following types of income. 1040x 2010 form Wages, salaries, tips, and other taxable employee pay. 1040x 2010 form Employee pay is earned income only if it is taxable. 1040x 2010 form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 1040x 2010 form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 1040x 2010 form Net earnings from self-employment. 1040x 2010 form Gross income received as a statutory employee. 1040x 2010 form Gross income defined. 1040x 2010 form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040x 2010 form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040x 2010 form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 1040x 2010 form Self-employed persons. 1040x 2010 form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 1040x 2010 form If you do not, you may not get all the credit to which you are entitled. 1040x 2010 form Disability benefits. 1040x 2010 form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 1040x 2010 form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 1040x 2010 form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 1040x 2010 form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 1040x 2010 form It does not matter whether you have reached minimum retirement age. 1040x 2010 form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 1040x 2010 form Income that is not earned income. 1040x 2010 form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 1040x 2010 form Do not include any of these items in your earned income. 1040x 2010 form Workfare payments. 1040x 2010 form   Nontaxable workfare payments are not earned income for the EIC. 1040x 2010 form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 1040x 2010 form Qualifying child. 1040x 2010 form   Under Rule 8, your child is a qualifying child if your child meets four tests. 1040x 2010 form The four tests are: Relationship, Age, Residency, and Joint return. 1040x 2010 form   The four tests are illustrated in Figure 5-C. 1040x 2010 form See Publication 596 for more information about each test. 1040x 2010 form Figure 5-C. 1040x 2010 form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 1040x 2010 form . 1040x 2010 form . 1040x 2010 form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form Lived with you in the United States for more than half of 2013. 1040x 2010 form  If the child did not live with you for the required time, see Publication 596 for more information. 1040x 2010 form Figuring the EIC To figure the amount of your credit, you have two choices. 1040x 2010 form Have the IRS figure the EIC for you. 1040x 2010 form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 1040x 2010 form Figure the EIC yourself. 1040x 2010 form If you want to do this, see How To Figure the EIC Yourself in Publication 596. 1040x 2010 form Prev  Up  Next   Home   More Online Publications
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Historical Highlights of the IRS

1862 - President Lincoln signed into law a revenue-raising measure to help pay for Civil War expenses. The measure created a Commissioner of Internal Revenue and the nation's first income tax. It levied a 3 percent tax on incomes between $600 and $10,000 and a 5 percent tax on incomes of more than $10,000.

1867 - Heeding public opposition to the income tax, Congress cut the tax rate. From 1868 until 1913, 90 percent of all revenue came from taxes on liquor, beer, wine and tobacco.

1872 - Income tax repealed.

1894 - The Wilson Tariff Act revived the income tax and an income tax division within the Bureau of Internal Revenue was created.

1895 - Supreme Court ruled the new income tax unconstitutional on the grounds that it was a direct tax and not apportioned among the states on the basis of population. The income tax division was disbanded.

1909 - President Taft recommended Congress propose a constitutional amendment that would give the government the power to tax incomes without apportioning the burden among the states in line with population. Congress also levied a 1 percent tax on net corporate incomes of more than $5,000.

1913 - As the threat of war loomed, Wyoming became the 36th and last state needed to ratify the 16th Amendment. The amendment stated, "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Later, Congress adopted a 1 percent tax on net personal income of more than $3,000 with a surtax of 6 percent on incomes of more than $500,000. It also repealed the 1909 corporate income tax. The first Form 1040 was introduced.

1918 - The Revenue Act of 1918 raised even greater sums for the World War I effort. It codified all existing tax laws and imposed a progressive income-tax rate structure of up to 77 percent.

1919 - The states ratified the 18th Amendment, barring the manufacture, sale or transport of intoxicating beverages. Congress passed the Volstead Act, which gave the Commissioner of Internal Revenue the primary responsibility for enforcement of Prohibition. Eleven years later, the Department of Justice assumed primary prohibition enforcement duties.

1931 - The IRS Intelligence Unit used an undercover agent to gather evidence against gangster Al Capone. Capone was convicted of tax evasion and sentenced to 11 years.

1933 - Prohibition repealed. IRS again assumed responsibility for alcohol taxation the following year and for administering the National Firearms Act. Later, tobacco tax enforcement was added.

1942 - The Revenue Act of 1942, hailed by President Roosevelt as "the greatest tax bill in American history," passed Congress. It increased taxes and the number of Americans subject to the income tax. It also created deductions for medical and investment expenses.

1943 - Congress passed the Current Tax Payment Act, which required employers to withhold taxes from employees' wages and remit them quarterly.

1944 - Congress passed the Individual Income Tax Act, which created the standard deductions on Form 1040.

1952 - President Truman proposed his Reorganization Plan No. 1, which replaced the patronage system at the IRS with a career civil service system. It also decentralized service to taxpayers and sought to restore public confidence in the agency.

1953 - President Eisenhower endorsed Truman's reorganization plan and changed the name of the agency from the Bureau of Internal Revenue to the Internal Revenue Service.

1954 - The filing deadline for individual tax returns changed from March 15 to April 15.

1961 - The Computer Age began at IRS with the dedication of the National Computer Center at Martinsburg, W.Va.

1965 - IRS instituted its first toll-free telephone site.

1972 - The Alcohol, Tobacco and Firearms Division separated from the IRS to become the independent Bureau of Alcohol, Tobacco and Firearms.

1974 - Congress passed the Employee Retirement and Income Security Act, which gave regulatory responsibilities for employee benefit plans to the IRS.

1986 - Limited electronic filing began. President Reagan signed the Tax Reform Act, the most significant piece of tax legislation in 30 years. It contained 300 provisions and took three years to implement. The Act codified the federal tax laws for the third time since the Revenue Act of 1918.

1992 - Taxpayers who owed money were allowed to file returns electronically.

1998 - Congress passed the IRS Restructuring and Reform Act, which expanded taxpayer rights and called for reorganizing the agency into four operating divisions aligned according to taxpayer needs.

2000 - IRS enacted reforms, ending its geographic-based structure and instituting four major operating divisions: Wage and Investment, Small Business/Self-Employed, Large and Mid-Size Business and Tax Exempt and Government Entities. It was the most sweeping change at the IRS since the 1953 reorganization.

2001 - IRS administered a mid-year tax refund program to provide advance payments of a tax rate reduction.

2003 - IRS administered another mid-year refund program, this time providing an advance payment of an increase in the Child Tax Credit. Electronic filing reached a new high - 52.9 million tax returns, more than 40 percent of all individual returns.

Page Last Reviewed or Updated: 12-Feb-2014

The 1040x 2010 Form

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