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Free File State Tax Only

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Free File State Tax Only

Free file state tax only 33. Free file state tax only   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). Free file state tax only This chapter explains the following. Free file state tax only Who qualifies for the credit for the elderly or the disabled. Free file state tax only How to claim the credit. Free file state tax only 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. Free file state tax only 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. Free file state tax only You are a qualified individual. Free file state tax only Your income is not more than certain limits. Free file state tax only You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Free file state tax only Use Figure 33-A first to see if you are a qualified individual. Free file state tax only If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Free file state tax only You can take the credit only if you file Form 1040 or Form 1040A. Free file state tax only You cannot take the credit if you file Form 1040EZ. Free file state tax only Qualified Individual You are a qualified individual for this credit if you are a U. Free file state tax only S. Free file state tax only citizen or resident alien, and either of the following applies. Free file state tax only You were age 65 or older at the end of 2013. Free file state tax only You were under age 65 at the end of 2013 and all three of the following statements are true. Free file state tax only You retired on permanent and total disability (explained later). Free file state tax only You received taxable disability income for 2013. Free file state tax only On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free file state tax only Age 65. Free file state tax only   You are considered to be age 65 on the day before your 65th birthday. Free file state tax only Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free file state tax only U. Free file state tax only S. Free file state tax only Citizen or Resident Alien You must be a U. Free file state tax only S. Free file state tax only citizen or resident alien (or be treated as a resident alien) to take the credit. Free file state tax only Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free file state tax only Exceptions. Free file state tax only   You may be able to take the credit if you are a nonresident alien who is married to a U. Free file state tax only S. Free file state tax only citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free file state tax only S. Free file state tax only resident alien. Free file state tax only If you make that choice, both you and your spouse are taxed on your worldwide incomes. Free file state tax only 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. Free file state tax only S. Free file state tax only citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free file state tax only S. Free file state tax only resident alien for the entire year. Free file state tax only In that case, you may be allowed to take the credit. Free file state tax only For information on these choices, see chapter 1 of Publication 519, U. Free file state tax only S. Free file state tax only Tax Guide for Aliens. Free file state tax only 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. Free file state tax only 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. Free file state tax only Head of household. Free file state tax only   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. Free file state tax only See Head of Household in chapter 2 for the tests you must meet. Free file state tax only 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 ). Free file state tax only 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. Free file state tax only Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free file state tax only 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. Free file state tax only Permanent and total disability. Free file state tax only    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free file state tax only 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. Free file state tax only See Physician's statement , later. Free file state tax only Substantial gainful activity. Free file state tax only   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. Free file state tax only 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. Free file state tax only   Substantial gainful activity is not work you do to take care of yourself or your home. Free file state tax only It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free file state tax only However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free file state tax only    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Free file state tax only Sheltered employment. Free file state tax only   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Free file state tax only These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Free file state tax only   Compared to commercial employment, pay is lower for sheltered employment. Free file state tax only Therefore, one usually does not look for sheltered employment if he or she can get other employment. Free file state tax only The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Free file state tax only Physician's statement. Free file state tax only   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. Free file state tax only You can use the statement in the Instructions for Schedule R. Free file state tax only    Figure 33-A. Free file state tax only Are You a Qualified Individual? This image is too large to be displayed in the current screen. Free file state tax only Please click the link to view the image. Free file state tax only 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. Free file state tax only Veterans. Free file state tax only   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. Free file state tax only VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free file state tax only You can get this form from your local VA regional office. Free file state tax only Physician's statement obtained in earlier year. Free file state tax only   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. Free file state tax only For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Free file state tax only If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Free file state tax only   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. Free file state tax only Table 33-1. Free file state tax only Income Limits IF your filing status is . Free file state tax only . Free file state tax only . Free file state tax only THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Free file state tax only . Free file state tax only . Free file state tax only   Your adjusted gross income (AGI)* is equal to or more than. Free file state tax only . Free file state tax only . Free file state tax only     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free file state tax only . Free file state tax only . Free file state tax only   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. Free file state tax only Disability income. Free file state tax only   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free file state tax only Disability income must meet both of the following requirements. Free file state tax only It must be paid under your employer's accident or health plan or pension plan. Free file state tax only 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. Free file state tax only Payments that are not disability income. Free file state tax only   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free file state tax only 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. Free file state tax only   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. Free file state tax only Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Free file state tax only Income Limits To determine if you can claim the credit, you must consider two income limits. Free file state tax only The first limit is the amount of your adjusted gross income (AGI). Free file state tax only The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Free file state tax only The limits are shown in Table 33-1. Free file state tax only If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Free file state tax only See How to Claim the Credit , later. Free file state tax only 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. Free file state tax only How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Free file state tax only 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). Free file state tax only If you want the IRS to figure your tax, see chapter 30. Free file state tax only Form 1040. Free file state tax only   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Free file state tax only Form 1040A. Free file state tax only   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Free file state tax only Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Free file state tax only Next, fill out Schedule R, Part III. Free file state tax only If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Free file state tax only 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. Free file state tax only For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Free file state tax only Limit on credit. Free file state tax only   The amount of the credit you can claim is generally limited to the amount of your tax. Free file state tax only Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Free file state tax only Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free File State Tax Only

Free file state tax only Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free file state tax only Tax questions. Free file state tax only Useful Items - You may want to see: What's New Standard mileage rate. Free file state tax only  The 2013 rate for business use of a vehicle is 56½ cents per mile. Free file state tax only Reminders Future developments. Free file state tax only  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Free file state tax only irs. Free file state tax only gov/pub529. Free file state tax only Photographs of missing children. Free file state tax only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file state tax only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file state tax only 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. Free file state tax only Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Free file state tax only You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Free file state tax only This publication covers the following topics. Free file state tax only Deductions subject to the 2% limit. Free file state tax only Deductions not subject to the 2% limit. Free file state tax only Expenses you cannot deduct. Free file state tax only How to report your deductions. Free file state tax only Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Free file state tax only These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Free file state tax only Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Free file state tax only Note. Free file state tax only Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Free file state tax only You must keep records to verify your deductions. Free file state tax only You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Free file state tax only For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Free file state tax only Comments and suggestions. Free file state tax only   We welcome your comments about this publication and your suggestions for future editions. Free file state tax only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file state tax only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file state tax only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file state tax only   You can send your comments from www. Free file state tax only irs. Free file state tax only gov/formspubs. Free file state tax only Click on “More Information” and then on “Comment on Tax Forms and Publications. Free file state tax only ”   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. Free file state tax only Ordering forms and publications. Free file state tax only   Visit www. Free file state tax only irs. Free file state tax only 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. Free file state tax only Internal Revenue Service 1201 N. Free file state tax only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file state tax only   If you have a tax question, check the information available on IRS. Free file state tax only gov or call 1-800-829-1040. Free file state tax only We cannot answer tax questions sent to either of the above addresses. Free file state tax only Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free file state tax only Prev  Up  Next   Home   More Online Publications