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Form 1040ez 2014

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Form 1040ez 2014

Form 1040ez 2014 33. Form 1040ez 2014   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). Form 1040ez 2014 This chapter explains the following. Form 1040ez 2014 Who qualifies for the credit for the elderly or the disabled. Form 1040ez 2014 How to claim the credit. Form 1040ez 2014 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. Form 1040ez 2014 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. Form 1040ez 2014 You are a qualified individual. Form 1040ez 2014 Your income is not more than certain limits. Form 1040ez 2014 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Form 1040ez 2014 Use Figure 33-A first to see if you are a qualified individual. Form 1040ez 2014 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Form 1040ez 2014 You can take the credit only if you file Form 1040 or Form 1040A. Form 1040ez 2014 You cannot take the credit if you file Form 1040EZ. Form 1040ez 2014 Qualified Individual You are a qualified individual for this credit if you are a U. Form 1040ez 2014 S. Form 1040ez 2014 citizen or resident alien, and either of the following applies. Form 1040ez 2014 You were age 65 or older at the end of 2013. Form 1040ez 2014 You were under age 65 at the end of 2013 and all three of the following statements are true. Form 1040ez 2014 You retired on permanent and total disability (explained later). Form 1040ez 2014 You received taxable disability income for 2013. Form 1040ez 2014 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form 1040ez 2014 Age 65. Form 1040ez 2014   You are considered to be age 65 on the day before your 65th birthday. Form 1040ez 2014 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form 1040ez 2014 U. Form 1040ez 2014 S. Form 1040ez 2014 Citizen or Resident Alien You must be a U. Form 1040ez 2014 S. Form 1040ez 2014 citizen or resident alien (or be treated as a resident alien) to take the credit. Form 1040ez 2014 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form 1040ez 2014 Exceptions. Form 1040ez 2014   You may be able to take the credit if you are a nonresident alien who is married to a U. Form 1040ez 2014 S. Form 1040ez 2014 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form 1040ez 2014 S. Form 1040ez 2014 resident alien. Form 1040ez 2014 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Form 1040ez 2014 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. Form 1040ez 2014 S. Form 1040ez 2014 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form 1040ez 2014 S. Form 1040ez 2014 resident alien for the entire year. Form 1040ez 2014 In that case, you may be allowed to take the credit. Form 1040ez 2014 For information on these choices, see chapter 1 of Publication 519, U. Form 1040ez 2014 S. Form 1040ez 2014 Tax Guide for Aliens. Form 1040ez 2014 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. Form 1040ez 2014 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. Form 1040ez 2014 Head of household. Form 1040ez 2014   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. Form 1040ez 2014 See Head of Household in chapter 2 for the tests you must meet. Form 1040ez 2014 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 ). Form 1040ez 2014 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. Form 1040ez 2014 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form 1040ez 2014 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. Form 1040ez 2014 Permanent and total disability. Form 1040ez 2014    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form 1040ez 2014 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. Form 1040ez 2014 See Physician's statement , later. Form 1040ez 2014 Substantial gainful activity. Form 1040ez 2014   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. Form 1040ez 2014 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. Form 1040ez 2014   Substantial gainful activity is not work you do to take care of yourself or your home. Form 1040ez 2014 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form 1040ez 2014 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form 1040ez 2014    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form 1040ez 2014 Sheltered employment. Form 1040ez 2014   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Form 1040ez 2014 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Form 1040ez 2014   Compared to commercial employment, pay is lower for sheltered employment. Form 1040ez 2014 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Form 1040ez 2014 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Form 1040ez 2014 Physician's statement. Form 1040ez 2014   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. Form 1040ez 2014 You can use the statement in the Instructions for Schedule R. Form 1040ez 2014    Figure 33-A. Form 1040ez 2014 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Form 1040ez 2014 Please click the link to view the image. Form 1040ez 2014 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. Form 1040ez 2014 Veterans. Form 1040ez 2014   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. Form 1040ez 2014 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form 1040ez 2014 You can get this form from your local VA regional office. Form 1040ez 2014 Physician's statement obtained in earlier year. Form 1040ez 2014   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. Form 1040ez 2014 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Form 1040ez 2014 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Form 1040ez 2014   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. Form 1040ez 2014 Table 33-1. Form 1040ez 2014 Income Limits IF your filing status is . Form 1040ez 2014 . Form 1040ez 2014 . Form 1040ez 2014 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Form 1040ez 2014 . Form 1040ez 2014 . Form 1040ez 2014   Your adjusted gross income (AGI)* is equal to or more than. Form 1040ez 2014 . Form 1040ez 2014 . Form 1040ez 2014     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form 1040ez 2014 . Form 1040ez 2014 . Form 1040ez 2014   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. Form 1040ez 2014 Disability income. Form 1040ez 2014   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form 1040ez 2014 Disability income must meet both of the following requirements. Form 1040ez 2014 It must be paid under your employer's accident or health plan or pension plan. Form 1040ez 2014 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. Form 1040ez 2014 Payments that are not disability income. Form 1040ez 2014   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form 1040ez 2014 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. Form 1040ez 2014   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. Form 1040ez 2014 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Form 1040ez 2014 Income Limits To determine if you can claim the credit, you must consider two income limits. Form 1040ez 2014 The first limit is the amount of your adjusted gross income (AGI). Form 1040ez 2014 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Form 1040ez 2014 The limits are shown in Table 33-1. Form 1040ez 2014 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Form 1040ez 2014 See How to Claim the Credit , later. Form 1040ez 2014 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. Form 1040ez 2014 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Form 1040ez 2014 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). Form 1040ez 2014 If you want the IRS to figure your tax, see chapter 30. Form 1040ez 2014 Form 1040. Form 1040ez 2014   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Form 1040ez 2014 Form 1040A. Form 1040ez 2014   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Form 1040ez 2014 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Form 1040ez 2014 Next, fill out Schedule R, Part III. Form 1040ez 2014 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Form 1040ez 2014 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. Form 1040ez 2014 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Form 1040ez 2014 Limit on credit. Form 1040ez 2014   The amount of the credit you can claim is generally limited to the amount of your tax. Form 1040ez 2014 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Form 1040ez 2014 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in South Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Aberdeen  115 Fourth Ave. S.E.
Aberdeen, SD 57401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(605) 226-7273 
Rapid City  515 Ninth St.
Rapid City, SD 57701 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(605) 348-2006 
Sioux Falls  1720 S. Southeastern Ave.
Sioux Falls, SD 57103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(605) 330-4539 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If  face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (605) 377-1600 in Aberdeen or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
115 4th Ave. SE
Aberdeen, SD 57401

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Form 1040ez 2014

Form 1040ez 2014 Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Form 1040ez 2014 Tax questions. Form 1040ez 2014 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Form 1040ez 2014 irs. Form 1040ez 2014 gov/pub526. Form 1040ez 2014 What's New Limit on itemized deductions. Form 1040ez 2014  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Form 1040ez 2014 For more information and a worksheet, see the instructions for Schedule A (Form 1040). Form 1040ez 2014 Reminders Disaster relief. Form 1040ez 2014  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Form 1040ez 2014 However, you cannot deduct contributions earmarked for relief of a particular individual or family. Form 1040ez 2014 Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Form 1040ez 2014 You can also find more information on IRS. Form 1040ez 2014 gov. Form 1040ez 2014 Enter “disaster relief” in the search box. Form 1040ez 2014 Photographs of missing children. Form 1040ez 2014  The IRS is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez 2014 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez 2014 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040ez 2014 Introduction This publication explains how to claim a deduction for your charitable contributions. Form 1040ez 2014 It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Form 1040ez 2014 It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Form 1040ez 2014 A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Form 1040ez 2014 It is voluntary and is made without getting, or expecting to get, anything of equal value. Form 1040ez 2014 Qualified organizations. Form 1040ez 2014   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Form 1040ez 2014 You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Form 1040ez 2014 Form 1040 required. Form 1040ez 2014   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Form 1040ez 2014 The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Form 1040ez 2014 Comments and suggestions. Form 1040ez 2014   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez 2014   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez 2014   You can send your comments from www. Form 1040ez 2014 irs. Form 1040ez 2014 gov/formspubs/. Form 1040ez 2014 Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040ez 2014 ”   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. Form 1040ez 2014 Ordering forms and publications. Form 1040ez 2014   Visit www. Form 1040ez 2014 irs. Form 1040ez 2014 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040ez 2014 Internal Revenue Service 1201 N. Form 1040ez 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez 2014   If you have a tax question, check the information available on IRS. Form 1040ez 2014 gov or call 1-800-829-1040. Form 1040ez 2014 We cannot answer tax questions sent to either of the above addresses. Form 1040ez 2014 Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Form 1040ez 2014 Table 1. Form 1040ez 2014 Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Form 1040ez 2014 See the rest of this publication for more information and additional rules and limits that may apply. Form 1040ez 2014 Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Form 1040ez 2014   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications