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2010 Income Tax

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2010 Income Tax

2010 income tax 6. 2010 income tax   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. 2010 income tax Vehicles not considered highway vehicles. 2010 income tax Idling reduction device. 2010 income tax Separate purchase. 2010 income tax Leases. 2010 income tax Exported vehicle. 2010 income tax Tax on resale of tax-paid trailers and semitrailers. 2010 income tax Use treated as sale. 2010 income tax Sale. 2010 income tax Long-term lease. 2010 income tax Short-term lease. 2010 income tax Related person. 2010 income tax Exclusions from tax base. 2010 income tax Sales not at arm's length. 2010 income tax Installment sales. 2010 income tax Repairs and modifications. 2010 income tax Further manufacture. 2010 income tax Rail trailers and rail vans. 2010 income tax Parts and accessories. 2010 income tax Trash containers. 2010 income tax House trailers. 2010 income tax Camper coaches or bodies for self-propelled mobile homes. 2010 income tax Farm feed, seed, and fertilizer equipment. 2010 income tax Ambulances and hearses. 2010 income tax Truck-tractors. 2010 income tax Concrete mixers. 2010 income tax Registration requirement. 2010 income tax Further manufacture. 2010 income tax A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. 2010 income tax Truck chassis and bodies. 2010 income tax Truck trailer and semitrailer chassis and bodies. 2010 income tax Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 2010 income tax A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. 2010 income tax A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. 2010 income tax A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. 2010 income tax A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. 2010 income tax The seller is liable for the tax. 2010 income tax Chassis or body. 2010 income tax   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 2010 income tax Highway vehicle. 2010 income tax   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. 2010 income tax Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 2010 income tax A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. 2010 income tax A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 2010 income tax A special kind of cargo, goods, supplies, or materials. 2010 income tax Some off-highway task unrelated to highway transportation, except as discussed next. 2010 income tax Vehicles not considered highway vehicles. 2010 income tax   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. 2010 income tax Specially designed mobile machinery for nontransportation functions. 2010 income tax A self-propelled vehicle is not a highway vehicle if all the following apply. 2010 income tax The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. 2010 income tax The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. 2010 income tax The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. 2010 income tax Vehicles specially designed for off-highway transportation. 2010 income tax A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. 2010 income tax To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. 2010 income tax It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 2010 income tax Nontransportation trailers and semitrailers. 2010 income tax A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. 2010 income tax For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 2010 income tax Gross vehicle weight. 2010 income tax   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. 2010 income tax It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. 2010 income tax Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. 2010 income tax   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. 2010 income tax Platform truck bodies 21 feet or less in length. 2010 income tax Dry freight and refrigerated truck van bodies 24 feet or less in length. 2010 income tax Dump truck bodies with load capacities of 8 cubic yards or less. 2010 income tax Refuse packer truck bodies with load capacities of 20 cubic yards or less. 2010 income tax For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. 2010 income tax R. 2010 income tax B. 2010 income tax 2005-14 at www. 2010 income tax irs. 2010 income tax gov/pub/irs-irbs/irb05-14. 2010 income tax pdf. 2010 income tax   The gross vehicle weight means the maximum total weight of a loaded vehicle. 2010 income tax Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. 2010 income tax The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. 2010 income tax The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. 2010 income tax See Regulations section 145. 2010 income tax 4051-1(e)(3) for more information. 2010 income tax Parts or accessories. 2010 income tax   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. 2010 income tax For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. 2010 income tax The tax applies in this case whether or not the retailer bills the parts or accessories separately. 2010 income tax   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. 2010 income tax The tax applies unless there is evidence to the contrary. 2010 income tax For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. 2010 income tax The tax does not apply to parts and accessories that are spares or replacements. 2010 income tax   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. 2010 income tax Idling reduction device. 2010 income tax   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. 2010 income tax The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. 2010 income tax The EPA discusses idling reduction technologies on its website at www. 2010 income tax epa. 2010 income tax gov/smartway/technology/idling. 2010 income tax htm. 2010 income tax Separate purchase. 2010 income tax   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. 2010 income tax The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. 2010 income tax The installation occurs within 6 months after the vehicle is first placed in service. 2010 income tax   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. 2010 income tax   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. 2010 income tax This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. 2010 income tax   The tax does not apply if the installed part or accessory is a replacement part or accessory. 2010 income tax The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. 2010 income tax However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. 2010 income tax Example. 2010 income tax You bought a taxable vehicle and placed it in service on April 8. 2010 income tax On May 3, you bought and installed parts and accessories at a cost of $850. 2010 income tax On July 15, you bought and installed parts and accessories for $300. 2010 income tax Tax of $138 (12% of $1,150) applies on July 15. 2010 income tax Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. 2010 income tax First retail sale defined. 2010 income tax   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. 2010 income tax There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). 2010 income tax The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). 2010 income tax The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. 2010 income tax There is no registration requirement. 2010 income tax Leases. 2010 income tax   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. 2010 income tax The tax is imposed on the lessor at the time of the lease. 2010 income tax   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. 2010 income tax The tax is imposed on the lessor at the time of the lease. 2010 income tax Exported vehicle. 2010 income tax   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. 2010 income tax Tax on resale of tax-paid trailers and semitrailers. 2010 income tax   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. 2010 income tax The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. 2010 income tax The credit cannot exceed the tax on the resale. 2010 income tax See Regulations section 145. 2010 income tax 4052-1(a)(4) for information on the conditions to allowance for the credit. 2010 income tax Use treated as sale. 2010 income tax   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. 2010 income tax Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. 2010 income tax The tax attaches when the use begins. 2010 income tax   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. 2010 income tax   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. 2010 income tax   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. 2010 income tax Presumptive retail sales price. 2010 income tax   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. 2010 income tax If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. 2010 income tax Table 6-1 outlines the appropriate tax base calculation for various transactions. 2010 income tax   The presumed markup percentage to be used for trucks and truck-tractors is 4%. 2010 income tax But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. 2010 income tax Sale. 2010 income tax   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. 2010 income tax Long-term lease. 2010 income tax   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. 2010 income tax Short-term lease. 2010 income tax   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. 2010 income tax   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. 2010 income tax   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. 2010 income tax Related person. 2010 income tax   A related person is any member of the same controlled group as the manufacturer, producer, or importer. 2010 income tax Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. 2010 income tax Table 6-1. 2010 income tax Tax Base IF the transaction is a. 2010 income tax . 2010 income tax . 2010 income tax THEN figuring the base by using the. 2010 income tax . 2010 income tax . 2010 income tax Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. 2010 income tax   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. 2010 income tax   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. 2010 income tax However, you do add a markup if all the following apply. 2010 income tax You do not perform any significant activities relating to the processing of the sale of a taxable article. 2010 income tax The main reason for processing the sale through you is to avoid or evade the presumed markup. 2010 income tax You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. 2010 income tax In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. 2010 income tax Determination of tax base. 2010 income tax   These rules apply to both normal retail sales price and presumptive retail sales price computations. 2010 income tax To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. 2010 income tax However, see Presumptive retail sales price, earlier. 2010 income tax Exclusions from tax base. 2010 income tax   Exclude from the tax base the retail excise tax imposed on the sale. 2010 income tax Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. 2010 income tax Also exclude the value of any used component of the article furnished by the first user of the article. 2010 income tax   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. 2010 income tax These expenses are those incurred in delivery from the retail dealer to the customer. 2010 income tax In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. 2010 income tax   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. 2010 income tax For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. 2010 income tax Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. 2010 income tax Sales not at arm's length. 2010 income tax   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. 2010 income tax   A sale is not at arm's length if either of the following apply. 2010 income tax One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. 2010 income tax The sale is made under special arrangements between a seller and a purchaser. 2010 income tax Installment sales. 2010 income tax   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. 2010 income tax The tax is figured on the entire sales price. 2010 income tax No part of the tax is deferred because the sales price is paid in installments. 2010 income tax Repairs and modifications. 2010 income tax   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. 2010 income tax This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. 2010 income tax However, this exception generally does not apply to an article that was not subject to the tax when it was new. 2010 income tax Further manufacture. 2010 income tax   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. 2010 income tax Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. 2010 income tax Combining an article with an item in this list does not give rise to taxability. 2010 income tax However, see Parts or accessories discussed earlier. 2010 income tax Articles exempt from tax. 2010 income tax   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. 2010 income tax Rail trailers and rail vans. 2010 income tax   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). 2010 income tax Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. 2010 income tax Parts and accessories. 2010 income tax   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. 2010 income tax Trash containers. 2010 income tax   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. 2010 income tax It is designed to be used as a trash container. 2010 income tax It is not designed to carry freight other than trash. 2010 income tax It is not designed to be permanently mounted on or affixed to a truck chassis or body. 2010 income tax House trailers. 2010 income tax   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. 2010 income tax Camper coaches or bodies for self-propelled mobile homes. 2010 income tax   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. 2010 income tax Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. 2010 income tax Farm feed, seed, and fertilizer equipment. 2010 income tax   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. 2010 income tax This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. 2010 income tax Ambulances and hearses. 2010 income tax   This is any ambulance, hearse, or combination ambulance-hearse. 2010 income tax Truck-tractors. 2010 income tax   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. 2010 income tax Concrete mixers. 2010 income tax   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. 2010 income tax This exemption does not apply to the chassis on which the article is mounted. 2010 income tax Sales exempt from tax. 2010 income tax   The following sales are ordinarily exempt from tax. 2010 income tax Sales to a state or local government for its exclusive use. 2010 income tax Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. 2010 income tax Sales to a nonprofit educational organization for its exclusive use. 2010 income tax Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. 2010 income tax Sales for use by the purchaser for further manufacture of other taxable articles (see below). 2010 income tax Sales for export or for resale by the purchaser to a second purchaser for export. 2010 income tax Sales to the United Nations for official use. 2010 income tax Registration requirement. 2010 income tax   In general, the seller and buyer must be registered for a sale to be tax free. 2010 income tax See the Form 637 instructions for more information. 2010 income tax Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. 2010 income tax Further manufacture. 2010 income tax   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. 2010 income tax Credits or refunds. 2010 income tax   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. 2010 income tax The person using the article as a component part is eligible for the credit or refund. 2010 income tax   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. 2010 income tax A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. 2010 income tax   See also Conditions to allowance in chapter 5. 2010 income tax Tire credit. 2010 income tax   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. 2010 income tax The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). 2010 income tax This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. 2010 income tax Prev  Up  Next   Home   More Online Publications
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Has your business become the victim of a data security breach?

It is almost impossible to be in business and not collect or hold personally identifying information — names and addresses, Social Security numbers, etc., about your customers, employees or patients. If this information is lost or stolen, it could put these individuals at risk for identity theft

However, not all compromises of personal information result in identity theft.  The type of personal information compromised can significantly affect the degree of potential damage. What steps should you take and whom should you contact if personal information is compromised? Answers vary depending on the situation; however, the following information can help you make smart, sound decisions. Check federal and state laws or regulations for any specific requirements for your business.

Here are three important steps to take when you first realize your business has encountered a data security breach.

  • Notify law enforcement - When the compromise could result in harm to a person or business, call your local police department immediately. Report your situation and the potential risk for identity theft.
  • Notify affected businesses - Information compromises can affect other businesses, such as banks or credit issuers. If names and Social Security numbers have been stolen, you can contact the major credit bureaus for additional information or advice.
  • Notify individuals - Generally, early notification to individuals whose personal information has been compromised allows them to take steps to mitigate the misuse of their information.

Other resources for businesses facing a data security breach.

Identity protection page

 

Page Last Reviewed or Updated: 21-Mar-2014

The 2010 Income Tax

2010 income tax Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. 2010 income tax Determine Initial Amount Step 2. 2010 income tax Total Certain Nontaxable Pensions and Benefits Step 3. 2010 income tax Determine Excess Adjusted Gross Income Step 4. 2010 income tax Determine the Total of Steps 2 and 3 Step 5. 2010 income tax Determine Your Credit Examples How To Get Tax Help 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. 2010 income tax You are a qualified individual. 2010 income tax Your income is not more than certain limits. 2010 income tax You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 2010 income tax Use Figure A first to see if you are a qualified individual. 2010 income tax If you are, go to Table 1 to make sure your income is not too high to take the credit. 2010 income tax You can take the credit only if you file Form 1040 or Form 1040A. 2010 income tax You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2010 income tax Qualified Individual You are a qualified individual for this credit if you are a U. 2010 income tax S. 2010 income tax citizen or resident alien, and either of the following applies. 2010 income tax You were age 65 or older at the end of 2013. 2010 income tax You were under age 65 at the end of 2013 and all three of the following statements are true. 2010 income tax You retired on permanent and total disability (explained later). 2010 income tax You received taxable disability income for 2013. 2010 income tax On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2010 income tax Age 65. 2010 income tax   You are considered to be age 65 on the day before your 65th birthday. 2010 income tax As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2010 income tax U. 2010 income tax S. 2010 income tax Citizen or Resident Alien You must be a U. 2010 income tax S. 2010 income tax citizen or resident alien (or be treated as a resident alien) to take the credit. 2010 income tax Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2010 income tax Exceptions. 2010 income tax   You may be able to take the credit if you are a nonresident alien who is married to a U. 2010 income tax S. 2010 income tax citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2010 income tax S. 2010 income tax resident alien. 2010 income tax If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2010 income tax   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. 2010 income tax S. 2010 income tax citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2010 income tax S. 2010 income tax resident alien for the entire year. 2010 income tax In that case, you may be allowed to take the credit. 2010 income tax   For information on these choices, see chapter 1 of Publication 519, U. 2010 income tax S. 2010 income tax Tax Guide for Aliens. 2010 income tax 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. 2010 income tax 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. 2010 income tax Head of household. 2010 income tax   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 all the following tests. 2010 income tax You file a separate return. 2010 income tax You paid more than half the cost of keeping up your home during the tax year. 2010 income tax Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. 2010 income tax (See Temporary absences under Head of Household in Publication 501. 2010 income tax ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 2010 income tax An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2010 income tax You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. 2010 income tax For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2010 income tax Figure A. 2010 income tax Are You a Qualified Individual? Please click here for the text description of the image. 2010 income tax figure a 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 ). 2010 income tax 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. 2010 income tax Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2010 income tax 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. 2010 income tax You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2010 income tax Permanent and total disability. 2010 income tax    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2010 income tax 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. 2010 income tax See Physician's statement , later. 2010 income tax Substantial gainful activity. 2010 income tax   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. 2010 income tax 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. 2010 income tax   Substantial gainful activity is not work you do to take care of yourself or your home. 2010 income tax It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2010 income tax However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2010 income tax    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2010 income tax   The following examples illustrate the tests of substantial gainful activity. 2010 income tax Example 1. 2010 income tax Trisha, a sales clerk, retired on disability. 2010 income tax She is 53 years old and now works as a full-time babysitter for the minimum wage. 2010 income tax Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. 2010 income tax She cannot take the credit because she is able to engage in substantial gainful activity. 2010 income tax Example 2. 2010 income tax Tom, a bookkeeper, retired on disability. 2010 income tax He is 59 years old and now drives a truck for a charitable organization. 2010 income tax He sets his own hours and is not paid. 2010 income tax Duties of this nature generally are performed for pay or profit. 2010 income tax Some weeks he works 10 hours, and some weeks he works 40 hours. 2010 income tax Over the year he averages 20 hours a week. 2010 income tax The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 2010 income tax This is true even though Tom is not paid and he sets his own hours. 2010 income tax He cannot take the credit. 2010 income tax Example 3. 2010 income tax John, who retired on disability, took a job with a former employer on a trial basis. 2010 income tax The purpose of the job was to see if John could do the work. 2010 income tax The trial period lasted for 6 months during which John was paid the minimum wage. 2010 income tax Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 2010 income tax The activity was gainful because John was paid at least the minimum wage. 2010 income tax But the activity was not substantial because his duties were nonproductive. 2010 income tax These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 2010 income tax Example 4. 2010 income tax Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 2010 income tax Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 2010 income tax Joan can select the time of day when she feels most fit to work. 2010 income tax Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. 2010 income tax The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 2010 income tax Sheltered employment. 2010 income tax   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2010 income tax These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2010 income tax   Compared to commercial employment, pay is lower for sheltered employment. 2010 income tax Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2010 income tax The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2010 income tax Physician's statement. 2010 income tax   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. 2010 income tax You can use the statement in the Instructions for Schedule R. 2010 income tax   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2010 income tax Veterans. 2010 income tax    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. 2010 income tax VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2010 income tax You can get this form from your local VA regional office. 2010 income tax Physician's statement obtained in earlier year. 2010 income tax   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. 2010 income tax For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2010 income tax If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2010 income tax   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. 2010 income tax Disability income. 2010 income tax   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2010 income tax Disability income must meet both of the following requirements. 2010 income tax It must be paid under your employer's accident or health plan or pension plan. 2010 income tax 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. 2010 income tax Payments that are not disability income. 2010 income tax    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2010 income tax 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. 2010 income tax    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. 2010 income tax Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2010 income tax Income Limits To determine if you can claim the credit, you must consider two income limits. 2010 income tax The first limit is the amount of your adjusted gross income (AGI). 2010 income tax The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2010 income tax The limits are shown in Table 1. 2010 income tax If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 2010 income tax See Figuring the Credit Yourself , later. 2010 income tax Table 1. 2010 income tax Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. 2010 income tax . 2010 income tax . 2010 income tax     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2010 income tax . 2010 income tax . 2010 income tax   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 A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 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. 2010 income tax If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 2010 income tax Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 2010 income tax See Figuring the Credit Yourself , next. 2010 income tax If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 2010 income tax Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. 2010 income tax If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 2010 income tax If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 2010 income tax Attach Schedule R to your return. 2010 income tax Table 2. 2010 income tax Initial Amounts IF your filing status is. 2010 income tax . 2010 income tax . 2010 income tax   THEN enter on line 10 of Schedule R. 2010 income tax . 2010 income tax . 2010 income tax single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. 2010 income tax     2 Amount cannot be more than your combined taxable disability income. 2010 income tax     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 2010 income tax   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 2010 income tax Next, fill out Schedule R, Part III. 2010 income tax If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 2010 income tax 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. 2010 income tax There are five steps in Part III to determine the amount of your credit. 2010 income tax Determine your initial amount (lines 10–12). 2010 income tax Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 2010 income tax Determine your excess adjusted gross income (lines 14–17). 2010 income tax Determine the total of steps 2 and 3 (line 18). 2010 income tax Determine your credit (lines 19–22). 2010 income tax These steps are discussed in more detail next. 2010 income tax Step 1. 2010 income tax Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 2010 income tax See Table 2. 2010 income tax Your initial amount is on line 12. 2010 income tax Initial amounts for persons under age 65. 2010 income tax   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 2010 income tax Special rules for joint returns. 2010 income tax   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. 2010 income tax   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. 2010 income tax Step 2. 2010 income tax Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. 2010 income tax You must reduce your initial amount by these payments. 2010 income tax Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 2010 income tax If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 2010 income tax Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. 2010 income tax Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 2010 income tax Nontaxable social security payments. 2010 income tax This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. 2010 income tax (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. 2010 income tax ) Nontaxable railroad retirement pension payments treated as social security. 2010 income tax This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 2010 income tax Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 2010 income tax (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. 2010 income tax ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 2010 income tax (Do not include amounts that are a return of your cost of a pension or annuity. 2010 income tax These amounts do not reduce your initial amount. 2010 income tax ) You should be sure to take into account all of the nontaxable amounts you receive. 2010 income tax These amounts are verified by the IRS through information supplied by other government agencies. 2010 income tax Step 3. 2010 income tax Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 2010 income tax Figure your excess adjusted gross income on lines 14–17. 2010 income tax You figure your excess adjusted gross income as follows. 2010 income tax Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 2010 income tax $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. 2010 income tax Divide the result of (1) by 2. 2010 income tax Step 4. 2010 income tax Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). 2010 income tax Step 5. 2010 income tax Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. 2010 income tax 15). 2010 income tax In certain cases, the amount of your credit may be limited. 2010 income tax See Limit on credit , later. 2010 income tax Example. 2010 income tax You are 66 years old and your spouse is 64. 2010 income tax Your spouse is not disabled. 2010 income tax You file a joint return on Form 1040. 2010 income tax Your adjusted gross income is $14,630. 2010 income tax Together you received $3,200 from social security, which was nontaxable. 2010 income tax You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 2010 income tax Initial amount (line 12) $5,000 2. 2010 income tax Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 2010 income tax Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 2010 income tax Add (2) and (3) (line 18) 5,515 5. 2010 income tax Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. 2010 income tax Limit on credit. 2010 income tax   The amount of credit you can claim is generally limited to the amount of your tax. 2010 income tax Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2010 income tax Examples The following examples illustrate the credit for the elderly or the disabled. 2010 income tax The initial amounts are taken from Table 2, earlier. 2010 income tax Example 1. 2010 income tax James Davis is 58 years old, single, and files Form 1040A. 2010 income tax In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 2010 income tax He got the required physician's statement in 2011 and kept it with his tax records. 2010 income tax His physician signed on line B of the statement. 2010 income tax This year James checks the box in Schedule R, Part II. 2010 income tax He does not need to get another statement for 2013. 2010 income tax He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). 2010 income tax He figures the credit on Schedule R as follows: 1. 2010 income tax Initial amount   $5,000 2. 2010 income tax Taxable disability pension   11,400 3. 2010 income tax Smaller of line 1 or line 2   5,000 4. 2010 income tax Nontaxable social security  benefits $1,500     5. 2010 income tax Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 2010 income tax Add lines 4 and 5   3,500 7. 2010 income tax Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 2010 income tax Multiply line 7 by 15% (. 2010 income tax 15)   225 9. 2010 income tax Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 2010 income tax Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 2010 income tax The Schedule R for James Davis is not shown. 2010 income tax Example 2. 2010 income tax William White is 53. 2010 income tax His wife Helen is 49. 2010 income tax William had a stroke 3 years ago and retired on permanent and total disability. 2010 income tax He is still permanently and totally disabled because of the stroke. 2010 income tax In November, Helen was injured in an accident at work and retired on permanent and total disability. 2010 income tax William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 2010 income tax Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 2010 income tax Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 2010 income tax They do not itemize deductions. 2010 income tax They do not have any amounts that would increase their standard deduction. 2010 income tax Helen's doctor completed the physician's statement in the Instructions for Schedule R. 2010 income tax Helen is not required to include the statement with their return, but she must keep it for her records. 2010 income tax William got a physician's statement for the year he had the stroke. 2010 income tax His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 2010 income tax William has kept the physician's statement with his records. 2010 income tax He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 2010 income tax William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 2010 income tax They attach Schedule R to their Form 1040 and enter $41 on line 53. 2010 income tax They check box c on line 53 and enter “Sch R” on the line next to that box. 2010 income tax See their filled-in Schedule R and Helen's filled-in physician's statement, later. 2010 income tax Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. 2010 income tax A person is permanently and totally disabled if both of the following apply:   1. 2010 income tax He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2010 income tax   2. 2010 income tax A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. 2010 income tax Physician's Statement     I certify that Helen A. 2010 income tax White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. 2010 income tax If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 2010 income tax AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. 2010 income tax Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 2010 income tax Doctor 1900 Green St. 2010 income tax , Hometown, MD 20000         This image is too large to be displayed in the current screen. 2010 income tax Please click the link to view the image. 2010 income tax Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 2010 income tax Please click the link to view the image. 2010 income tax Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 income tax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 income tax Free help with your tax return. 2010 income tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 income tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 income tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 income tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 income tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 income tax To find the nearest VITA or TCE site, visit IRS. 2010 income tax gov or call 1-800-906-9887. 2010 income tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 income tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 income tax aarp. 2010 income tax org/money/taxaide or call 1-888-227-7669. 2010 income tax   For more information on these programs, go to IRS. 2010 income tax gov and enter “VITA” in the search box. 2010 income tax Internet. 2010 income tax IRS. 2010 income tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 income tax Apply for an Employer Identification Number (EIN). 2010 income tax Go to IRS. 2010 income tax gov and enter Apply for an EIN in the search box. 2010 income tax Request an Electronic Filing PIN by going to IRS. 2010 income tax gov and entering Electronic Filing PIN in the search box. 2010 income tax Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 income tax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 income tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 income tax Check the status of your amended return. 2010 income tax Go to IRS. 2010 income tax gov and enter Where's My Amended Return in the search box. 2010 income tax Download forms, instructions, and publications, including some accessible versions. 2010 income tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 income tax gov or IRS2Go. 2010 income tax Tax return and tax account transcripts are generally available for the current year and past three years. 2010 income tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 income tax gov. 2010 income tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 income tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 income tax gov. 2010 income tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 income tax gov or IRS2Go. 2010 income tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 income tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 income tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 income tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 income tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 income tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 income tax gov. 2010 income tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 income tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 income tax AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 income tax Visit AARP's website to find the nearest Tax-Aide location. 2010 income tax Research your tax questions. 2010 income tax Search publications and instructions by topic or keyword. 2010 income tax Read the Internal Revenue Code, regulations, or other official guidance. 2010 income tax Read Internal Revenue Bulletins. 2010 income tax Sign up to receive local and national tax news by email. 2010 income tax Phone. 2010 income tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 income tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 income tax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 income tax Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 income tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 income tax Most VITA and TCE sites offer free electronic filing. 2010 income tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 income tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 income tax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 income tax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 income tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 income tax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 income tax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 income tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 income tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 income tax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 income tax You should receive your order within 10 business days. 2010 income tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 income tax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 income tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 income tax Call to ask tax questions, 1-800-829-1040. 2010 income tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 income tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 income tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 income tax gsa. 2010 income tax gov/fedrelay. 2010 income tax Walk-in. 2010 income tax You can find a selection of forms, publications and services — in-person, face-to-face. 2010 income tax Products. 2010 income tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 income tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 income tax Services. 2010 income tax You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 income tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 income tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2010 income tax No appointment is necessary—just walk in. 2010 income tax Before visiting, check www. 2010 income tax irs. 2010 income tax gov/localcontacts for hours of operation and services provided. 2010 income tax Mail. 2010 income tax You can send your order for forms, instructions, and publications to the address below. 2010 income tax You should receive a response within 10 business days after your request is received. 2010 income tax  Internal Revenue Service 1201 N. 2010 income tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 income tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 income tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 income tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 income tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 income tax You face (or your business is facing) an immediate threat of adverse action. 2010 income tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 income tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 income tax Here's why we can help: TAS is an independent organization within the IRS. 2010 income tax Our advocates know how to work with the IRS. 2010 income tax Our services are free and tailored to meet your needs. 2010 income tax We have offices in every state, the District of Columbia, and Puerto Rico. 2010 income tax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2010 income tax irs. 2010 income tax gov/advocate, or call us toll-free at 1-877-777-4778. 2010 income tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 income tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 income tax irs. 2010 income tax gov/sams. 2010 income tax Low Income Taxpayer Clinics. 2010 income tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2010 income tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 income tax Visit www. 2010 income tax TaxpayerAdvocate. 2010 income tax irs. 2010 income tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 income tax Prev  Up  Next   Home   More Online Publications