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File Amended Tax Return 2011

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File Amended Tax Return 2011

File amended tax return 2011 Publication 584 - Main Content Table of Contents LossesCost or other basis. File amended tax return 2011 Fair market value. File amended tax return 2011 Exception for personal-use real property. File amended tax return 2011 More information. File amended tax return 2011 Comments and SuggestionsOrdering forms and publications. File amended tax return 2011 Tax questions. File amended tax return 2011 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File amended tax return 2011 Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. File amended tax return 2011 However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. File amended tax return 2011 Any reimbursement you receive will reduce the loss. File amended tax return 2011 If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. File amended tax return 2011 Amount of loss. File amended tax return 2011   You figure the amount of your loss using the following steps. File amended tax return 2011 Determine your cost or other basis in the property before the casualty or theft. File amended tax return 2011 Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. File amended tax return 2011 (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. File amended tax return 2011 ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. File amended tax return 2011 Apply the deduction limits, discussed later, to determine the amount of your deductible loss. File amended tax return 2011 Cost or other basis. File amended tax return 2011   Cost or other basis usually means original cost plus improvements. File amended tax return 2011 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File amended tax return 2011 If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File amended tax return 2011 Fair market value. File amended tax return 2011   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File amended tax return 2011 When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. File amended tax return 2011 Separate computations. File amended tax return 2011   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. File amended tax return 2011 Then combine the losses to determine the total loss from that casualty or theft. File amended tax return 2011 Exception for personal-use real property. File amended tax return 2011   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. File amended tax return 2011 Figure the loss using the smaller of the following. File amended tax return 2011 The decrease in FMV of the entire property. File amended tax return 2011 The adjusted basis of the entire property. File amended tax return 2011 Deduction limits. File amended tax return 2011   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. File amended tax return 2011 You do this on Form 4684, section A. File amended tax return 2011 If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. File amended tax return 2011 You must reduce each casualty or theft loss by $100 ($100 rule). File amended tax return 2011 You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). File amended tax return 2011 More information. File amended tax return 2011   For more information about the deduction limits, see Publication 547. File amended tax return 2011 When your loss is deductible. File amended tax return 2011   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. File amended tax return 2011 You can generally deduct a theft loss only in the year you discovered your property was stolen. File amended tax return 2011 However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. File amended tax return 2011 For details, see Disaster Area Losses in Publication 547. File amended tax return 2011 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File amended tax return 2011 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File amended tax return 2011 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File amended tax return 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File amended tax return 2011 You can email us at taxforms@irs. File amended tax return 2011 gov. File amended tax return 2011 Please put “Publications Comment” on the subject line. File amended tax return 2011 You can also send us comments from www. File amended tax return 2011 irs. File amended tax return 2011 gov/formspubs. File amended tax return 2011 Select “Comment on Tax Forms and Publications” under “Information about. File amended tax return 2011 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File amended tax return 2011 Ordering forms and publications. File amended tax return 2011   Visit www. File amended tax return 2011 irs. File amended tax return 2011 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File amended tax return 2011 Internal Revenue Service 1201 N. File amended tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File amended tax return 2011   If you have a tax question, check the information available on IRS. File amended tax return 2011 gov or call 1-800-829-1040. File amended tax return 2011 We cannot answer tax questions sent to either of the above addresses. File amended tax return 2011 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File amended tax return 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. File amended tax return 2011 Free help with your return. File amended tax return 2011   Free help in preparing your return is available nationwide from IRS-certified volunteers. File amended tax return 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File amended tax return 2011 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. File amended tax return 2011 To find the nearest VITA or TCE site, visit IRS. File amended tax return 2011 gov or call 1-800-906-9887 or 1-800-829-1040. File amended tax return 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. File amended tax return 2011 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File amended tax return 2011 aarp. File amended tax return 2011 org/money/taxaide. File amended tax return 2011   For more information on these programs, go to IRS. File amended tax return 2011 gov and enter keyword “VITA” in the upper right-hand corner. File amended tax return 2011 Internet. File amended tax return 2011 You can access the IRS website at IRS. File amended tax return 2011 gov 24 hours a day, 7 days a week to: E-file your return. File amended tax return 2011 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File amended tax return 2011 Check the status of your 2011 refund. File amended tax return 2011 Go to IRS. File amended tax return 2011 gov and click on Where's My Refund. File amended tax return 2011 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File amended tax return 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File amended tax return 2011 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File amended tax return 2011 Download forms, including talking tax forms, instructions, and publications. File amended tax return 2011 Order IRS products online. File amended tax return 2011 Research your tax questions online. File amended tax return 2011 Search publications online by topic or keyword. File amended tax return 2011 Use the online Internal Revenue Code, regulations, or other official guidance. File amended tax return 2011 View Internal Revenue Bulletins (IRBs) published in the last few years. File amended tax return 2011 Figure your withholding allowances using the withholding calculator online at www. File amended tax return 2011 irs. File amended tax return 2011 gov/individuals. File amended tax return 2011 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File amended tax return 2011 irs. File amended tax return 2011 gov/individuals. File amended tax return 2011 Sign up to receive local and national tax news by email. File amended tax return 2011 Get information on starting and operating a small business. File amended tax return 2011 Phone. File amended tax return 2011 Many services are available by phone. File amended tax return 2011   Ordering forms, instructions, and publications. File amended tax return 2011 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File amended tax return 2011 You should receive your order within 10 days. File amended tax return 2011 Asking tax questions. File amended tax return 2011 Call the IRS with your tax questions at 1-800-829-1040. File amended tax return 2011 Solving problems. File amended tax return 2011 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File amended tax return 2011 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File amended tax return 2011 Call your local Taxpayer Assistance Center for an appointment. File amended tax return 2011 To find the number, go to www. File amended tax return 2011 irs. File amended tax return 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File amended tax return 2011 TTY/TDD equipment. File amended tax return 2011 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File amended tax return 2011 TeleTax topics. File amended tax return 2011 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File amended tax return 2011 Refund information. File amended tax return 2011 To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File amended tax return 2011 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File amended tax return 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File amended tax return 2011 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File amended tax return 2011 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File amended tax return 2011 Other refund information. File amended tax return 2011 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File amended tax return 2011 Evaluating the quality of our telephone services. File amended tax return 2011 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File amended tax return 2011 One method is for a second IRS representative to listen in on or record random telephone calls. File amended tax return 2011 Another is to ask some callers to complete a short survey at the end of the call. File amended tax return 2011 Walk-in. File amended tax return 2011 Many products and services are available on a walk-in basis. File amended tax return 2011   Products. File amended tax return 2011 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File amended tax return 2011 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File amended tax return 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File amended tax return 2011 Services. File amended tax return 2011 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File amended tax return 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File amended tax return 2011 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 Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File amended tax return 2011 No appointment is necessary—just walk in. File amended tax return 2011 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File amended tax return 2011 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File amended tax return 2011 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File amended tax return 2011 All other issues will be handled without an appointment. File amended tax return 2011 To find the number of your local office, go to  www. File amended tax return 2011 irs. File amended tax return 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File amended tax return 2011 Mail. File amended tax return 2011 You can send your order for forms, instructions, and publications to the address below. File amended tax return 2011 You should receive a response within 10 days after your request is received. File amended tax return 2011  Internal Revenue Service 1201 N. File amended tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File amended tax return 2011   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File amended tax return 2011 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File amended tax return 2011 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File amended tax return 2011 Remember, the worst thing you can do is nothing at all. File amended tax return 2011   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File amended tax return 2011 You face (or your business is facing) an immediate threat of adverse action. File amended tax return 2011 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File amended tax return 2011   If you qualify for our help, we’ll do everything we can to get your problem resolved. File amended tax return 2011 You will be assigned to one advocate who will be with you at every turn. File amended tax return 2011 We have offices in every state, the District of Columbia, and Puerto Rico. File amended tax return 2011 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File amended tax return 2011 And our services are always free. File amended tax return 2011   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File amended tax return 2011 Our tax toolkit at www. File amended tax return 2011 TaxpayerAdvocate. File amended tax return 2011 irs. File amended tax return 2011 gov can help you understand these rights. File amended tax return 2011   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File amended tax return 2011 irs. File amended tax return 2011 gov/advocate. File amended tax return 2011 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File amended tax return 2011   TAS also handles large-scale or systemic problems that affect many taxpayers. File amended tax return 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File amended tax return 2011 irs. File amended tax return 2011 gov/advocate. File amended tax return 2011 Low Income Taxpayer Clinics (LITCs). File amended tax return 2011   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File amended tax return 2011 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File amended tax return 2011 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File amended tax return 2011 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File amended tax return 2011 For more information and to find a clinic near you, see the LITC page on www. File amended tax return 2011 irs. File amended tax return 2011 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File amended tax return 2011 This publication is also available by calling 1-800-829-3676 or at your local IRS office. File amended tax return 2011 Free tax services. File amended tax return 2011   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File amended tax return 2011 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File amended tax return 2011 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File amended tax return 2011 The majority of the information and services listed in this publication are available to you free of charge. File amended tax return 2011 If there is a fee associated with a resource or service, it is listed in the publication. File amended tax return 2011   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File amended tax return 2011 DVD for tax products. File amended tax return 2011 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File amended tax return 2011 Prior-year forms, instructions, and publications. File amended tax return 2011 Tax Map: an electronic research tool and finding aid. File amended tax return 2011 Tax law frequently asked questions. File amended tax return 2011 Tax Topics from the IRS telephone response system. File amended tax return 2011 Internal Revenue Code—Title 26 of the U. File amended tax return 2011 S. File amended tax return 2011 Code. File amended tax return 2011 Links to other Internet based Tax Research Materials. File amended tax return 2011 Fill-in, print, and save features for most tax forms. File amended tax return 2011 Internal Revenue Bulletins. File amended tax return 2011 Toll-free and email technical support. File amended tax return 2011 Two releases during the year. File amended tax return 2011  – The first release will ship the beginning of January 2012. File amended tax return 2011  – The final release will ship the beginning of March 2012. File amended tax return 2011 Purchase the DVD from National Technical Information Service (NTIS) at www. File amended tax return 2011 irs. File amended tax return 2011 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File amended tax return 2011 Prev  Up  Next   Home   More Online Publications
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To avoid insurance fraud:

  • When shopping for insurance on the Internet, check that the website is secure. Look for the lock icon, a URL that begins "https:" and never provide personal information if you don't trust the site.
  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney or health care provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers, and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

If you suspect fraud, call the National Insurance Crime Bureau's hotline at 1-800-835-6422. For more information, check out the Coalition Against Insurance Fraud

The File Amended Tax Return 2011

File amended tax return 2011 33. File amended tax return 2011   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). File amended tax return 2011 This chapter explains the following. File amended tax return 2011 Who qualifies for the credit for the elderly or the disabled. File amended tax return 2011 How to claim the credit. File amended tax return 2011 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. File amended tax return 2011 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. File amended tax return 2011 You are a qualified individual. File amended tax return 2011 Your income is not more than certain limits. File amended tax return 2011 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. File amended tax return 2011 Use Figure 33-A first to see if you are a qualified individual. File amended tax return 2011 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. File amended tax return 2011 You can take the credit only if you file Form 1040 or Form 1040A. File amended tax return 2011 You cannot take the credit if you file Form 1040EZ. File amended tax return 2011 Qualified Individual You are a qualified individual for this credit if you are a U. File amended tax return 2011 S. File amended tax return 2011 citizen or resident alien, and either of the following applies. File amended tax return 2011 You were age 65 or older at the end of 2013. File amended tax return 2011 You were under age 65 at the end of 2013 and all three of the following statements are true. File amended tax return 2011 You retired on permanent and total disability (explained later). File amended tax return 2011 You received taxable disability income for 2013. File amended tax return 2011 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). File amended tax return 2011 Age 65. File amended tax return 2011   You are considered to be age 65 on the day before your 65th birthday. File amended tax return 2011 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File amended tax return 2011 U. File amended tax return 2011 S. File amended tax return 2011 Citizen or Resident Alien You must be a U. File amended tax return 2011 S. File amended tax return 2011 citizen or resident alien (or be treated as a resident alien) to take the credit. File amended tax return 2011 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. File amended tax return 2011 Exceptions. File amended tax return 2011   You may be able to take the credit if you are a nonresident alien who is married to a U. File amended tax return 2011 S. File amended tax return 2011 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. File amended tax return 2011 S. File amended tax return 2011 resident alien. File amended tax return 2011 If you make that choice, both you and your spouse are taxed on your worldwide incomes. File amended tax return 2011 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. File amended tax return 2011 S. File amended tax return 2011 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. File amended tax return 2011 S. File amended tax return 2011 resident alien for the entire year. File amended tax return 2011 In that case, you may be allowed to take the credit. File amended tax return 2011 For information on these choices, see chapter 1 of Publication 519, U. File amended tax return 2011 S. File amended tax return 2011 Tax Guide for Aliens. File amended tax return 2011 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. File amended tax return 2011 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. File amended tax return 2011 Head of household. File amended tax return 2011   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. File amended tax return 2011 See Head of Household in chapter 2 for the tests you must meet. File amended tax return 2011 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 ). File amended tax return 2011 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. File amended tax return 2011 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. File amended tax return 2011 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. File amended tax return 2011 Permanent and total disability. File amended tax return 2011    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. File amended tax return 2011 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. File amended tax return 2011 See Physician's statement , later. File amended tax return 2011 Substantial gainful activity. File amended tax return 2011   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. File amended tax return 2011 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. File amended tax return 2011   Substantial gainful activity is not work you do to take care of yourself or your home. File amended tax return 2011 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. File amended tax return 2011 However, doing this kind of work may show that you are able to engage in substantial gainful activity. File amended tax return 2011    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. File amended tax return 2011 Sheltered employment. File amended tax return 2011   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. File amended tax return 2011 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. File amended tax return 2011   Compared to commercial employment, pay is lower for sheltered employment. File amended tax return 2011 Therefore, one usually does not look for sheltered employment if he or she can get other employment. File amended tax return 2011 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. File amended tax return 2011 Physician's statement. File amended tax return 2011   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. File amended tax return 2011 You can use the statement in the Instructions for Schedule R. File amended tax return 2011    Figure 33-A. File amended tax return 2011 Are You a Qualified Individual? This image is too large to be displayed in the current screen. File amended tax return 2011 Please click the link to view the image. File amended tax return 2011 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. File amended tax return 2011 Veterans. File amended tax return 2011   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. File amended tax return 2011 VA Form 21-0172 must be signed by a person authorized by the VA to do so. File amended tax return 2011 You can get this form from your local VA regional office. File amended tax return 2011 Physician's statement obtained in earlier year. File amended tax return 2011   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. File amended tax return 2011 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. File amended tax return 2011 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. File amended tax return 2011   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. File amended tax return 2011 Table 33-1. File amended tax return 2011 Income Limits IF your filing status is . File amended tax return 2011 . File amended tax return 2011 . File amended tax return 2011 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. File amended tax return 2011 . File amended tax return 2011 . File amended tax return 2011   Your adjusted gross income (AGI)* is equal to or more than. File amended tax return 2011 . File amended tax return 2011 . File amended tax return 2011     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. File amended tax return 2011 . File amended tax return 2011 . File amended tax return 2011   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. File amended tax return 2011 Disability income. File amended tax return 2011   If you are under age 65, you must also have taxable disability income to qualify for the credit. File amended tax return 2011 Disability income must meet both of the following requirements. File amended tax return 2011 It must be paid under your employer's accident or health plan or pension plan. File amended tax return 2011 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. File amended tax return 2011 Payments that are not disability income. File amended tax return 2011   Any payment you receive from a plan that does not provide for disability retirement is not disability income. File amended tax return 2011 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. File amended tax return 2011   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. File amended tax return 2011 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. File amended tax return 2011 Income Limits To determine if you can claim the credit, you must consider two income limits. File amended tax return 2011 The first limit is the amount of your adjusted gross income (AGI). File amended tax return 2011 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. File amended tax return 2011 The limits are shown in Table 33-1. File amended tax return 2011 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. File amended tax return 2011 See How to Claim the Credit , later. File amended tax return 2011 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. File amended tax return 2011 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. File amended tax return 2011 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). File amended tax return 2011 If you want the IRS to figure your tax, see chapter 30. File amended tax return 2011 Form 1040. File amended tax return 2011   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. File amended tax return 2011 Form 1040A. File amended tax return 2011   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. File amended tax return 2011 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. File amended tax return 2011 Next, fill out Schedule R, Part III. File amended tax return 2011 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. File amended tax return 2011 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. File amended tax return 2011 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. File amended tax return 2011 Limit on credit. File amended tax return 2011   The amount of the credit you can claim is generally limited to the amount of your tax. File amended tax return 2011 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. File amended tax return 2011 Prev  Up  Next   Home   More Online Publications