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H&r block federal free 33. H&r block federal free   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). H&r block federal free This chapter explains the following. H&r block federal free Who qualifies for the credit for the elderly or the disabled. H&r block federal free How to claim the credit. H&r block federal free 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. H&r block federal free 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. H&r block federal free You are a qualified individual. H&r block federal free Your income is not more than certain limits. H&r block federal free You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. H&r block federal free Use Figure 33-A first to see if you are a qualified individual. H&r block federal free If you are, go to Table 33-1 to make sure your income is not too high to take the credit. H&r block federal free You can take the credit only if you file Form 1040 or Form 1040A. H&r block federal free You cannot take the credit if you file Form 1040EZ. H&r block federal free Qualified Individual You are a qualified individual for this credit if you are a U. H&r block federal free S. H&r block federal free citizen or resident alien, and either of the following applies. H&r block federal free You were age 65 or older at the end of 2013. H&r block federal free You were under age 65 at the end of 2013 and all three of the following statements are true. H&r block federal free You retired on permanent and total disability (explained later). H&r block federal free You received taxable disability income for 2013. H&r block federal free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). H&r block federal free Age 65. H&r block federal free   You are considered to be age 65 on the day before your 65th birthday. H&r block federal free Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. H&r block federal free U. H&r block federal free S. H&r block federal free Citizen or Resident Alien You must be a U. H&r block federal free S. H&r block federal free citizen or resident alien (or be treated as a resident alien) to take the credit. H&r block federal free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. H&r block federal free Exceptions. H&r block federal free   You may be able to take the credit if you are a nonresident alien who is married to a U. H&r block federal free S. H&r block federal free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. H&r block federal free S. H&r block federal free resident alien. H&r block federal free If you make that choice, both you and your spouse are taxed on your worldwide incomes. H&r block federal free 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. H&r block federal free S. H&r block federal free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. H&r block federal free S. H&r block federal free resident alien for the entire year. H&r block federal free In that case, you may be allowed to take the credit. H&r block federal free For information on these choices, see chapter 1 of Publication 519, U. H&r block federal free S. H&r block federal free Tax Guide for Aliens. H&r block federal free 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. H&r block federal free 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. H&r block federal free Head of household. H&r block federal free   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. H&r block federal free See Head of Household in chapter 2 for the tests you must meet. H&r block federal free 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 ). H&r block federal free 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. H&r block federal free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. H&r block federal free 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. H&r block federal free Permanent and total disability. H&r block federal free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. H&r block federal free 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. H&r block federal free See Physician's statement , later. H&r block federal free Substantial gainful activity. H&r block federal free   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. H&r block federal free 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. H&r block federal free   Substantial gainful activity is not work you do to take care of yourself or your home. H&r block federal free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. H&r block federal free However, doing this kind of work may show that you are able to engage in substantial gainful activity. H&r block federal free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. H&r block federal free Sheltered employment. H&r block federal free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. H&r block federal free These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. H&r block federal free   Compared to commercial employment, pay is lower for sheltered employment. H&r block federal free Therefore, one usually does not look for sheltered employment if he or she can get other employment. H&r block federal free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. H&r block federal free Physician's statement. H&r block federal free   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. H&r block federal free You can use the statement in the Instructions for Schedule R. H&r block federal free    Figure 33-A. H&r block federal free Are You a Qualified Individual? This image is too large to be displayed in the current screen. H&r block federal free Please click the link to view the image. H&r block federal free 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. H&r block federal free Veterans. H&r block federal free   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. H&r block federal free VA Form 21-0172 must be signed by a person authorized by the VA to do so. H&r block federal free You can get this form from your local VA regional office. H&r block federal free Physician's statement obtained in earlier year. H&r block federal free   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. H&r block federal free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. H&r block federal free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. H&r block federal free   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. H&r block federal free Table 33-1. H&r block federal free Income Limits IF your filing status is . H&r block federal free . H&r block federal free . H&r block federal free THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. H&r block federal free . H&r block federal free . H&r block federal free   Your adjusted gross income (AGI)* is equal to or more than. H&r block federal free . H&r block federal free . H&r block federal free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. H&r block federal free . H&r block federal free . H&r block federal free   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. H&r block federal free Disability income. H&r block federal free   If you are under age 65, you must also have taxable disability income to qualify for the credit. H&r block federal free Disability income must meet both of the following requirements. H&r block federal free It must be paid under your employer's accident or health plan or pension plan. H&r block federal free 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. H&r block federal free Payments that are not disability income. H&r block federal free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. H&r block federal free 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. H&r block federal free   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. H&r block federal free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. H&r block federal free Income Limits To determine if you can claim the credit, you must consider two income limits. H&r block federal free The first limit is the amount of your adjusted gross income (AGI). H&r block federal free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. H&r block federal free The limits are shown in Table 33-1. H&r block federal free If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. H&r block federal free See How to Claim the Credit , later. H&r block federal free 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. H&r block federal free How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. H&r block federal free 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). H&r block federal free If you want the IRS to figure your tax, see chapter 30. H&r block federal free Form 1040. H&r block federal free   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. H&r block federal free Form 1040A. H&r block federal free   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. H&r block federal free Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. H&r block federal free Next, fill out Schedule R, Part III. H&r block federal free If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. H&r block federal free 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. H&r block federal free For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. H&r block federal free Limit on credit. H&r block federal free   The amount of the credit you can claim is generally limited to the amount of your tax. H&r block federal free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. H&r block federal free Prev  Up  Next   Home   More Online Publications
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H&r block federal free Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. H&r block federal free These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. H&r block federal free Other adjustments to income are discussed elsewhere. H&r block federal free See Table V below. H&r block federal free Table V. H&r block federal free Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. H&r block federal free IF you are looking for more information about the deduction for. H&r block federal free . H&r block federal free . H&r block federal free THEN see. H&r block federal free . H&r block federal free . H&r block federal free Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. H&r block federal free Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. H&r block federal free Moving expenses Publication 521, Moving Expenses. H&r block federal free Part of your self-employment tax Chapter 22. H&r block federal free Self-employed health insurance Chapter 21. H&r block federal free Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). H&r block federal free Penalty on the early withdrawal of savings Chapter 7. H&r block federal free Contributions to an Archer MSA Publication 969. H&r block federal free Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. H&r block federal free Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. H&r block federal free Expenses from the rental of personal property Chapter 12. H&r block federal free Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. H&r block federal free Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. H&r block federal free S. H&r block federal free Citizens and Resident Aliens Abroad. H&r block federal free Jury duty pay given to your employer Chapter 12. H&r block federal free Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H&r block federal free Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. H&r block federal free Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. H&r block federal free Table of Contents 17. H&r block federal free   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. H&r block federal free   AlimonyIntroductionSpouse or former spouse. H&r block federal free Divorce or separation instrument. H&r block federal free Useful Items - You may want to see: General RulesMortgage payments. H&r block federal free Taxes and insurance. H&r block federal free Other payments to a third party. H&r block federal free Instruments Executed After 1984Payments to a third party. H&r block federal free Exception. H&r block federal free Substitute payments. H&r block federal free Specifically designated as child support. H&r block federal free Contingency relating to your child. H&r block federal free Clearly associated with a contingency. H&r block federal free How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. H&r block federal free   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications