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Filing Income Tax For 2012

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Filing Income Tax For 2012

Filing income tax for 2012 13. Filing income tax for 2012   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing income tax for 2012 Free help with your tax return. Filing income tax for 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing income tax for 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing income tax for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing income tax for 2012 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. Filing income tax for 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing income tax for 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing income tax for 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Filing income tax for 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing income tax for 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing income tax for 2012 aarp. Filing income tax for 2012 org/money/taxaide or call 1-888-227-7669. Filing income tax for 2012 For more information on these programs, go to IRS. Filing income tax for 2012 gov and enter “VITA” in the search box. Filing income tax for 2012 Internet. Filing income tax for 2012    IRS. Filing income tax for 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing income tax for 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Filing income tax for 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Filing income tax for 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing income tax for 2012 gov or download the IRS2Go app and select the Refund Status option. Filing income tax for 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing income tax for 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing income tax for 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing income tax for 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing income tax for 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing income tax for 2012 No need to wait on the phone or stand in line. Filing income tax for 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing income tax for 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Filing income tax for 2012 New subject areas are added on a regular basis. Filing income tax for 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing income tax for 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing income tax for 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing income tax for 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing income tax for 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing income tax for 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing income tax for 2012 You can also ask the IRS to mail a return or an account transcript to you. Filing income tax for 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing income tax for 2012 gov or by calling 1-800-908-9946. Filing income tax for 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Filing income tax for 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing income tax for 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing income tax for 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing income tax for 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing income tax for 2012 gov and enter Where's My Amended Return? in the search box. Filing income tax for 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing income tax for 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Filing income tax for 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing income tax for 2012 gov. Filing income tax for 2012 Select the Payment tab on the front page of IRS. Filing income tax for 2012 gov for more information. Filing income tax for 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing income tax for 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing income tax for 2012 gov. Filing income tax for 2012 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. Filing income tax for 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing income tax for 2012 gov. Filing income tax for 2012 Request an Electronic Filing PIN by going to IRS. Filing income tax for 2012 gov and entering Electronic Filing PIN in the search box. Filing income tax for 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Filing income tax for 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing income tax for 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing income tax for 2012 An employee can answer questions about your tax account or help you set up a payment plan. Filing income tax for 2012 Before you visit, check the Office Locator on IRS. Filing income tax for 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing income tax for 2012 If you have a special need, such as a disability, you can request an appointment. Filing income tax for 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing income tax for 2012 Apply for an Employer Identification Number (EIN). Filing income tax for 2012 Go to IRS. Filing income tax for 2012 gov and enter Apply for an EIN in the search box. Filing income tax for 2012 Read the Internal Revenue Code, regulations, or other official guidance. Filing income tax for 2012 Read Internal Revenue Bulletins. Filing income tax for 2012 Sign up to receive local and national tax news and more by email. Filing income tax for 2012 Just click on “subscriptions” above the search box on IRS. Filing income tax for 2012 gov and choose from a variety of options. Filing income tax for 2012    Phone. Filing income tax for 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing income tax for 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Filing income tax for 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing income tax for 2012 gov, or download the IRS2Go app. Filing income tax for 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing income tax for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing income tax for 2012 Most VITA and TCE sites offer free electronic filing. Filing income tax for 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing income tax for 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing income tax for 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing income tax for 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing income tax for 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing income tax for 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing income tax for 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing income tax for 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing income tax for 2012 Note, the above information is for our automated hotline. Filing income tax for 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing income tax for 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing income tax for 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing income tax for 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Filing income tax for 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing income tax for 2012 You should receive your order within 10 business days. Filing income tax for 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing income tax for 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing income tax for 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing income tax for 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing income tax for 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing income tax for 2012    Walk-in. Filing income tax for 2012 You can find a selection of forms, publications and services — in-person. Filing income tax for 2012 Products. Filing income tax for 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing income tax for 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing income tax for 2012 Services. Filing income tax for 2012 You can walk in to your local TAC for face-to-face tax help. Filing income tax for 2012 An employee can answer questions about your tax account or help you set up a payment plan. Filing income tax for 2012 Before visiting, use the Office Locator tool on IRS. Filing income tax for 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing income tax for 2012    Mail. Filing income tax for 2012 You can send your order for forms, instructions, and publications to the address below. Filing income tax for 2012 You should receive a response within 10 business days after your request is received. Filing income tax for 2012 Internal Revenue Service 1201 N. Filing income tax for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing income tax for 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing income tax for 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing income tax for 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing income tax for 2012 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. Filing income tax for 2012 You face (or your business is facing) an immediate threat of adverse action. Filing income tax for 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing income tax for 2012   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. Filing income tax for 2012 Here's why we can help: TAS is an independent organization within the IRS. Filing income tax for 2012 Our advocates know how to work with the IRS. Filing income tax for 2012 Our services are free and tailored to meet your needs. Filing income tax for 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Filing income tax for 2012   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing income tax for 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing income tax for 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing income tax for 2012 Low Income Taxpayer Clinics. Filing income tax for 2012   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. Filing income tax for 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing income tax for 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing income tax for 2012 Prev  Up  Next   Home   More Online Publications
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The Filing Income Tax For 2012

Filing income tax for 2012 33. Filing income tax for 2012   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). Filing income tax for 2012 This chapter explains the following. Filing income tax for 2012 Who qualifies for the credit for the elderly or the disabled. Filing income tax for 2012 How to claim the credit. Filing income tax for 2012 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. Filing income tax for 2012 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. Filing income tax for 2012 You are a qualified individual. Filing income tax for 2012 Your income is not more than certain limits. Filing income tax for 2012 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Filing income tax for 2012 Use Figure 33-A first to see if you are a qualified individual. Filing income tax for 2012 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Filing income tax for 2012 You can take the credit only if you file Form 1040 or Form 1040A. Filing income tax for 2012 You cannot take the credit if you file Form 1040EZ. Filing income tax for 2012 Qualified Individual You are a qualified individual for this credit if you are a U. Filing income tax for 2012 S. Filing income tax for 2012 citizen or resident alien, and either of the following applies. Filing income tax for 2012 You were age 65 or older at the end of 2013. Filing income tax for 2012 You were under age 65 at the end of 2013 and all three of the following statements are true. Filing income tax for 2012 You retired on permanent and total disability (explained later). Filing income tax for 2012 You received taxable disability income for 2013. Filing income tax for 2012 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Filing income tax for 2012 Age 65. Filing income tax for 2012   You are considered to be age 65 on the day before your 65th birthday. Filing income tax for 2012 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Filing income tax for 2012 U. Filing income tax for 2012 S. Filing income tax for 2012 Citizen or Resident Alien You must be a U. Filing income tax for 2012 S. Filing income tax for 2012 citizen or resident alien (or be treated as a resident alien) to take the credit. Filing income tax for 2012 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Filing income tax for 2012 Exceptions. Filing income tax for 2012   You may be able to take the credit if you are a nonresident alien who is married to a U. Filing income tax for 2012 S. Filing income tax for 2012 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Filing income tax for 2012 S. Filing income tax for 2012 resident alien. Filing income tax for 2012 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Filing income tax for 2012 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. Filing income tax for 2012 S. Filing income tax for 2012 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Filing income tax for 2012 S. Filing income tax for 2012 resident alien for the entire year. Filing income tax for 2012 In that case, you may be allowed to take the credit. Filing income tax for 2012 For information on these choices, see chapter 1 of Publication 519, U. Filing income tax for 2012 S. Filing income tax for 2012 Tax Guide for Aliens. Filing income tax for 2012 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. Filing income tax for 2012 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. Filing income tax for 2012 Head of household. Filing income tax for 2012   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. Filing income tax for 2012 See Head of Household in chapter 2 for the tests you must meet. Filing income tax for 2012 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 ). Filing income tax for 2012 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. Filing income tax for 2012 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Filing income tax for 2012 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. Filing income tax for 2012 Permanent and total disability. Filing income tax for 2012    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Filing income tax for 2012 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. Filing income tax for 2012 See Physician's statement , later. Filing income tax for 2012 Substantial gainful activity. Filing income tax for 2012   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. Filing income tax for 2012 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. Filing income tax for 2012   Substantial gainful activity is not work you do to take care of yourself or your home. Filing income tax for 2012 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Filing income tax for 2012 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Filing income tax for 2012    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Filing income tax for 2012 Sheltered employment. Filing income tax for 2012   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Filing income tax for 2012 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Filing income tax for 2012   Compared to commercial employment, pay is lower for sheltered employment. Filing income tax for 2012 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Filing income tax for 2012 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Filing income tax for 2012 Physician's statement. Filing income tax for 2012   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. Filing income tax for 2012 You can use the statement in the Instructions for Schedule R. Filing income tax for 2012    Figure 33-A. Filing income tax for 2012 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Filing income tax for 2012 Please click the link to view the image. Filing income tax for 2012 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. Filing income tax for 2012 Veterans. Filing income tax for 2012   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. Filing income tax for 2012 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Filing income tax for 2012 You can get this form from your local VA regional office. Filing income tax for 2012 Physician's statement obtained in earlier year. Filing income tax for 2012   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. Filing income tax for 2012 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Filing income tax for 2012 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Filing income tax for 2012   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. Filing income tax for 2012 Table 33-1. Filing income tax for 2012 Income Limits IF your filing status is . Filing income tax for 2012 . Filing income tax for 2012 . Filing income tax for 2012 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Filing income tax for 2012 . Filing income tax for 2012 . Filing income tax for 2012   Your adjusted gross income (AGI)* is equal to or more than. Filing income tax for 2012 . Filing income tax for 2012 . Filing income tax for 2012     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Filing income tax for 2012 . Filing income tax for 2012 . Filing income tax for 2012   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. Filing income tax for 2012 Disability income. Filing income tax for 2012   If you are under age 65, you must also have taxable disability income to qualify for the credit. Filing income tax for 2012 Disability income must meet both of the following requirements. Filing income tax for 2012 It must be paid under your employer's accident or health plan or pension plan. Filing income tax for 2012 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. Filing income tax for 2012 Payments that are not disability income. Filing income tax for 2012   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Filing income tax for 2012 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. Filing income tax for 2012   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. Filing income tax for 2012 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Filing income tax for 2012 Income Limits To determine if you can claim the credit, you must consider two income limits. Filing income tax for 2012 The first limit is the amount of your adjusted gross income (AGI). Filing income tax for 2012 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Filing income tax for 2012 The limits are shown in Table 33-1. Filing income tax for 2012 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Filing income tax for 2012 See How to Claim the Credit , later. Filing income tax for 2012 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. Filing income tax for 2012 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Filing income tax for 2012 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). Filing income tax for 2012 If you want the IRS to figure your tax, see chapter 30. Filing income tax for 2012 Form 1040. Filing income tax for 2012   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Filing income tax for 2012 Form 1040A. Filing income tax for 2012   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Filing income tax for 2012 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Filing income tax for 2012 Next, fill out Schedule R, Part III. Filing income tax for 2012 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Filing income tax for 2012 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. Filing income tax for 2012 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Filing income tax for 2012 Limit on credit. Filing income tax for 2012   The amount of the credit you can claim is generally limited to the amount of your tax. Filing income tax for 2012 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Filing income tax for 2012 Prev  Up  Next   Home   More Online Publications