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Federal Ez Form

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Federal Ez Form

Federal ez form Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). Federal ez form Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. Federal ez form To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. Federal ez form Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Federal ez form Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. Federal ez form To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Federal ez form Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. Federal ez form The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. Federal ez form Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. Federal ez form It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Federal ez form A periodic review is made to determine whether any additions, deletions, or revisions are needed. Federal ez form Some of the terms listed are identified by the abbreviation “P. Federal ez form R. Federal ez form ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. Federal ez form Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. Federal ez form , N. Federal ez form W. Federal ez form , IR-6102 Washington, DC 20224 or electronically to: vto@irs. Federal ez form gov Prev  Up  Next   Home   More Online Publications
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The Federal Ez Form

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