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How To Efile 2011 Taxes

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How To Efile 2011 Taxes

How to efile 2011 taxes Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. How to efile 2011 taxes Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. How to efile 2011 taxes Alternative methods of withholding, 9. How to efile 2011 taxes Alternative Methods for Figuring Withholding Annuity payments, 8. How to efile 2011 taxes Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. How to efile 2011 taxes Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. How to efile 2011 taxes Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. How to efile 2011 taxes Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. How to efile 2011 taxes Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. How to efile 2011 taxes Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. How to efile 2011 taxes Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. How to efile 2011 taxes Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. How to efile 2011 taxes Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. How to efile 2011 taxes Religious exemptions, 4. How to efile 2011 taxes Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. How to efile 2011 taxes Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. How to efile 2011 taxes Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. How to efile 2011 taxes Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. How to efile 2011 taxes Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. How to efile 2011 taxes TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. How to efile 2011 taxes Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. How to efile 2011 taxes Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The How To Efile 2011 Taxes

How to efile 2011 taxes Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. How to efile 2011 taxes Determine Initial Amount Step 2. How to efile 2011 taxes Total Certain Nontaxable Pensions and Benefits Step 3. How to efile 2011 taxes Determine Excess Adjusted Gross Income Step 4. How to efile 2011 taxes Determine the Total of Steps 2 and 3 Step 5. How to efile 2011 taxes Determine Your Credit Examples How To Get Tax Help 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. How to efile 2011 taxes You are a qualified individual. How to efile 2011 taxes Your income is not more than certain limits. How to efile 2011 taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. How to efile 2011 taxes Use Figure A first to see if you are a qualified individual. How to efile 2011 taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. How to efile 2011 taxes You can take the credit only if you file Form 1040 or Form 1040A. How to efile 2011 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. How to efile 2011 taxes Qualified Individual You are a qualified individual for this credit if you are a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien, and either of the following applies. How to efile 2011 taxes You were age 65 or older at the end of 2013. How to efile 2011 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. How to efile 2011 taxes You retired on permanent and total disability (explained later). How to efile 2011 taxes You received taxable disability income for 2013. How to efile 2011 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to efile 2011 taxes Age 65. How to efile 2011 taxes   You are considered to be age 65 on the day before your 65th birthday. How to efile 2011 taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to efile 2011 taxes U. How to efile 2011 taxes S. How to efile 2011 taxes Citizen or Resident Alien You must be a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. How to efile 2011 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to efile 2011 taxes Exceptions. How to efile 2011 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to efile 2011 taxes S. How to efile 2011 taxes resident alien. How to efile 2011 taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. How to efile 2011 taxes   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. How to efile 2011 taxes S. How to efile 2011 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to efile 2011 taxes S. How to efile 2011 taxes resident alien for the entire year. How to efile 2011 taxes In that case, you may be allowed to take the credit. How to efile 2011 taxes   For information on these choices, see chapter 1 of Publication 519, U. How to efile 2011 taxes S. How to efile 2011 taxes Tax Guide for Aliens. How to efile 2011 taxes 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. How to efile 2011 taxes 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. How to efile 2011 taxes Head of household. How to efile 2011 taxes   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 all the following tests. How to efile 2011 taxes You file a separate return. How to efile 2011 taxes You paid more than half the cost of keeping up your home during the tax year. How to efile 2011 taxes Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. How to efile 2011 taxes (See Temporary absences under Head of Household in Publication 501. How to efile 2011 taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. How to efile 2011 taxes An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to efile 2011 taxes You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. How to efile 2011 taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to efile 2011 taxes Figure A. How to efile 2011 taxes Are You a Qualified Individual? Please click here for the text description of the image. How to efile 2011 taxes figure a 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 ). How to efile 2011 taxes 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. How to efile 2011 taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to efile 2011 taxes 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. How to efile 2011 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How to efile 2011 taxes Permanent and total disability. How to efile 2011 taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to efile 2011 taxes 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. How to efile 2011 taxes See Physician's statement , later. How to efile 2011 taxes Substantial gainful activity. How to efile 2011 taxes   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. How to efile 2011 taxes 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. How to efile 2011 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. How to efile 2011 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to efile 2011 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to efile 2011 taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to efile 2011 taxes   The following examples illustrate the tests of substantial gainful activity. How to efile 2011 taxes Example 1. How to efile 2011 taxes Trisha, a sales clerk, retired on disability. How to efile 2011 taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. How to efile 2011 taxes Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. How to efile 2011 taxes She cannot take the credit because she is able to engage in substantial gainful activity. How to efile 2011 taxes Example 2. How to efile 2011 taxes Tom, a bookkeeper, retired on disability. How to efile 2011 taxes He is 59 years old and now drives a truck for a charitable organization. How to efile 2011 taxes He sets his own hours and is not paid. How to efile 2011 taxes Duties of this nature generally are performed for pay or profit. How to efile 2011 taxes Some weeks he works 10 hours, and some weeks he works 40 hours. How to efile 2011 taxes Over the year he averages 20 hours a week. How to efile 2011 taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. How to efile 2011 taxes This is true even though Tom is not paid and he sets his own hours. How to efile 2011 taxes He cannot take the credit. How to efile 2011 taxes Example 3. How to efile 2011 taxes John, who retired on disability, took a job with a former employer on a trial basis. How to efile 2011 taxes The purpose of the job was to see if John could do the work. How to efile 2011 taxes The trial period lasted for 6 months during which John was paid the minimum wage. How to efile 2011 taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. How to efile 2011 taxes The activity was gainful because John was paid at least the minimum wage. How to efile 2011 taxes But the activity was not substantial because his duties were nonproductive. How to efile 2011 taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. How to efile 2011 taxes Example 4. How to efile 2011 taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. How to efile 2011 taxes Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. How to efile 2011 taxes Joan can select the time of day when she feels most fit to work. How to efile 2011 taxes Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. How to efile 2011 taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. How to efile 2011 taxes Sheltered employment. How to efile 2011 taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. How to efile 2011 taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. How to efile 2011 taxes   Compared to commercial employment, pay is lower for sheltered employment. How to efile 2011 taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. How to efile 2011 taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. How to efile 2011 taxes Physician's statement. How to efile 2011 taxes   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. How to efile 2011 taxes You can use the statement in the Instructions for Schedule R. How to efile 2011 taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. How to efile 2011 taxes Veterans. How to efile 2011 taxes    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. How to efile 2011 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to efile 2011 taxes You can get this form from your local VA regional office. How to efile 2011 taxes Physician's statement obtained in earlier year. How to efile 2011 taxes   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. How to efile 2011 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. How to efile 2011 taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. How to efile 2011 taxes   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. How to efile 2011 taxes Disability income. How to efile 2011 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to efile 2011 taxes Disability income must meet both of the following requirements. How to efile 2011 taxes It must be paid under your employer's accident or health plan or pension plan. How to efile 2011 taxes 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. How to efile 2011 taxes Payments that are not disability income. How to efile 2011 taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to efile 2011 taxes 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. How to efile 2011 taxes    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. How to efile 2011 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. How to efile 2011 taxes Income Limits To determine if you can claim the credit, you must consider two income limits. How to efile 2011 taxes The first limit is the amount of your adjusted gross income (AGI). How to efile 2011 taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. How to efile 2011 taxes The limits are shown in Table 1. How to efile 2011 taxes If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. How to efile 2011 taxes See Figuring the Credit Yourself , later. How to efile 2011 taxes Table 1. How to efile 2011 taxes Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes   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 A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 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. How to efile 2011 taxes If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. How to efile 2011 taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. How to efile 2011 taxes See Figuring the Credit Yourself , next. How to efile 2011 taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. How to efile 2011 taxes Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. How to efile 2011 taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. How to efile 2011 taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. How to efile 2011 taxes Attach Schedule R to your return. How to efile 2011 taxes Table 2. How to efile 2011 taxes Initial Amounts IF your filing status is. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes   THEN enter on line 10 of Schedule R. How to efile 2011 taxes . How to efile 2011 taxes . How to efile 2011 taxes single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. How to efile 2011 taxes     2 Amount cannot be more than your combined taxable disability income. How to efile 2011 taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. How to efile 2011 taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. How to efile 2011 taxes Next, fill out Schedule R, Part III. How to efile 2011 taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. How to efile 2011 taxes 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. How to efile 2011 taxes There are five steps in Part III to determine the amount of your credit. How to efile 2011 taxes Determine your initial amount (lines 10–12). How to efile 2011 taxes Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). How to efile 2011 taxes Determine your excess adjusted gross income (lines 14–17). How to efile 2011 taxes Determine the total of steps 2 and 3 (line 18). How to efile 2011 taxes Determine your credit (lines 19–22). How to efile 2011 taxes These steps are discussed in more detail next. How to efile 2011 taxes Step 1. How to efile 2011 taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. How to efile 2011 taxes See Table 2. How to efile 2011 taxes Your initial amount is on line 12. How to efile 2011 taxes Initial amounts for persons under age 65. How to efile 2011 taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. How to efile 2011 taxes Special rules for joint returns. How to efile 2011 taxes   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. How to efile 2011 taxes   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. How to efile 2011 taxes Step 2. How to efile 2011 taxes Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. How to efile 2011 taxes You must reduce your initial amount by these payments. How to efile 2011 taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. How to efile 2011 taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. How to efile 2011 taxes Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. How to efile 2011 taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. How to efile 2011 taxes Nontaxable social security payments. How to efile 2011 taxes This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. How to efile 2011 taxes (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. How to efile 2011 taxes ) Nontaxable railroad retirement pension payments treated as social security. How to efile 2011 taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. How to efile 2011 taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). How to efile 2011 taxes (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. How to efile 2011 taxes ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. How to efile 2011 taxes (Do not include amounts that are a return of your cost of a pension or annuity. How to efile 2011 taxes These amounts do not reduce your initial amount. How to efile 2011 taxes ) You should be sure to take into account all of the nontaxable amounts you receive. How to efile 2011 taxes These amounts are verified by the IRS through information supplied by other government agencies. How to efile 2011 taxes Step 3. How to efile 2011 taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. How to efile 2011 taxes Figure your excess adjusted gross income on lines 14–17. How to efile 2011 taxes You figure your excess adjusted gross income as follows. How to efile 2011 taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. How to efile 2011 taxes $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. How to efile 2011 taxes Divide the result of (1) by 2. How to efile 2011 taxes Step 4. How to efile 2011 taxes Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). How to efile 2011 taxes Step 5. How to efile 2011 taxes Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. How to efile 2011 taxes 15). How to efile 2011 taxes In certain cases, the amount of your credit may be limited. How to efile 2011 taxes See Limit on credit , later. How to efile 2011 taxes Example. How to efile 2011 taxes You are 66 years old and your spouse is 64. How to efile 2011 taxes Your spouse is not disabled. How to efile 2011 taxes You file a joint return on Form 1040. How to efile 2011 taxes Your adjusted gross income is $14,630. How to efile 2011 taxes Together you received $3,200 from social security, which was nontaxable. How to efile 2011 taxes You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. How to efile 2011 taxes Initial amount (line 12) $5,000 2. How to efile 2011 taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. How to efile 2011 taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. How to efile 2011 taxes Add (2) and (3) (line 18) 5,515 5. How to efile 2011 taxes Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. How to efile 2011 taxes Limit on credit. How to efile 2011 taxes   The amount of credit you can claim is generally limited to the amount of your tax. How to efile 2011 taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. How to efile 2011 taxes Examples The following examples illustrate the credit for the elderly or the disabled. How to efile 2011 taxes The initial amounts are taken from Table 2, earlier. How to efile 2011 taxes Example 1. How to efile 2011 taxes James Davis is 58 years old, single, and files Form 1040A. How to efile 2011 taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. How to efile 2011 taxes He got the required physician's statement in 2011 and kept it with his tax records. How to efile 2011 taxes His physician signed on line B of the statement. How to efile 2011 taxes This year James checks the box in Schedule R, Part II. How to efile 2011 taxes He does not need to get another statement for 2013. How to efile 2011 taxes He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). How to efile 2011 taxes He figures the credit on Schedule R as follows: 1. How to efile 2011 taxes Initial amount   $5,000 2. How to efile 2011 taxes Taxable disability pension   11,400 3. How to efile 2011 taxes Smaller of line 1 or line 2   5,000 4. How to efile 2011 taxes Nontaxable social security  benefits $1,500     5. How to efile 2011 taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. How to efile 2011 taxes Add lines 4 and 5   3,500 7. How to efile 2011 taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. How to efile 2011 taxes Multiply line 7 by 15% (. How to efile 2011 taxes 15)   225 9. How to efile 2011 taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. How to efile 2011 taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. How to efile 2011 taxes The Schedule R for James Davis is not shown. How to efile 2011 taxes Example 2. How to efile 2011 taxes William White is 53. How to efile 2011 taxes His wife Helen is 49. How to efile 2011 taxes William had a stroke 3 years ago and retired on permanent and total disability. How to efile 2011 taxes He is still permanently and totally disabled because of the stroke. How to efile 2011 taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. How to efile 2011 taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. How to efile 2011 taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. How to efile 2011 taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). How to efile 2011 taxes They do not itemize deductions. How to efile 2011 taxes They do not have any amounts that would increase their standard deduction. How to efile 2011 taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. How to efile 2011 taxes Helen is not required to include the statement with their return, but she must keep it for her records. How to efile 2011 taxes William got a physician's statement for the year he had the stroke. How to efile 2011 taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. How to efile 2011 taxes William has kept the physician's statement with his records. How to efile 2011 taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. How to efile 2011 taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. How to efile 2011 taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. How to efile 2011 taxes They check box c on line 53 and enter “Sch R” on the line next to that box. How to efile 2011 taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. How to efile 2011 taxes Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. How to efile 2011 taxes A person is permanently and totally disabled if both of the following apply:   1. How to efile 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How to efile 2011 taxes   2. How to efile 2011 taxes A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. How to efile 2011 taxes Physician's Statement     I certify that Helen A. How to efile 2011 taxes White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. How to efile 2011 taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. How to efile 2011 taxes AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. How to efile 2011 taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. How to efile 2011 taxes Doctor 1900 Green St. How to efile 2011 taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. How to efile 2011 taxes Please click the link to view the image. How to efile 2011 taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. How to efile 2011 taxes Please click the link to view the image. How to efile 2011 taxes Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How to efile 2011 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to efile 2011 taxes Free help with your tax return. How to efile 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to efile 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to efile 2011 taxes 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. How to efile 2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to efile 2011 taxes To find the nearest VITA or TCE site, visit IRS. How to efile 2011 taxes gov or call 1-800-906-9887. How to efile 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to efile 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to efile 2011 taxes aarp. How to efile 2011 taxes org/money/taxaide or call 1-888-227-7669. How to efile 2011 taxes   For more information on these programs, go to IRS. How to efile 2011 taxes gov and enter “VITA” in the search box. How to efile 2011 taxes Internet. How to efile 2011 taxes IRS. How to efile 2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to efile 2011 taxes Apply for an Employer Identification Number (EIN). How to efile 2011 taxes Go to IRS. How to efile 2011 taxes gov and enter Apply for an EIN in the search box. How to efile 2011 taxes Request an Electronic Filing PIN by going to IRS. How to efile 2011 taxes gov and entering Electronic Filing PIN in the search box. How to efile 2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to efile 2011 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to efile 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to efile 2011 taxes Check the status of your amended return. How to efile 2011 taxes Go to IRS. How to efile 2011 taxes gov and enter Where's My Amended Return in the search box. How to efile 2011 taxes Download forms, instructions, and publications, including some accessible versions. How to efile 2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to efile 2011 taxes gov or IRS2Go. How to efile 2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. How to efile 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes 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. How to efile 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to efile 2011 taxes gov or IRS2Go. How to efile 2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to efile 2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to efile 2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to efile 2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to efile 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to efile 2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to efile 2011 taxes gov. How to efile 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to efile 2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to efile 2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. How to efile 2011 taxes Visit AARP's website to find the nearest Tax-Aide location. How to efile 2011 taxes Research your tax questions. How to efile 2011 taxes Search publications and instructions by topic or keyword. How to efile 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. How to efile 2011 taxes Read Internal Revenue Bulletins. How to efile 2011 taxes Sign up to receive local and national tax news by email. How to efile 2011 taxes Phone. How to efile 2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to efile 2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to efile 2011 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. How to efile 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. How to efile 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to efile 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to efile 2011 taxes Most VITA and TCE sites offer free electronic filing. How to efile 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to efile 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to efile 2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to efile 2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to efile 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to efile 2011 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to efile 2011 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to efile 2011 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to efile 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to efile 2011 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to efile 2011 taxes You should receive your order within 10 business days. How to efile 2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to efile 2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to efile 2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to efile 2011 taxes Call to ask tax questions, 1-800-829-1040. How to efile 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to efile 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to efile 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to efile 2011 taxes gsa. How to efile 2011 taxes gov/fedrelay. How to efile 2011 taxes Walk-in. How to efile 2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. How to efile 2011 taxes Products. How to efile 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to efile 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to efile 2011 taxes Services. How to efile 2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. How to efile 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to efile 2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to efile 2011 taxes No appointment is necessary—just walk in. How to efile 2011 taxes Before visiting, check www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/localcontacts for hours of operation and services provided. How to efile 2011 taxes Mail. How to efile 2011 taxes You can send your order for forms, instructions, and publications to the address below. How to efile 2011 taxes You should receive a response within 10 business days after your request is received. How to efile 2011 taxes  Internal Revenue Service 1201 N. How to efile 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to efile 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to efile 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to efile 2011 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to efile 2011 taxes 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. How to efile 2011 taxes You face (or your business is facing) an immediate threat of adverse action. How to efile 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to efile 2011 taxes   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. How to efile 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. How to efile 2011 taxes Our advocates know how to work with the IRS. How to efile 2011 taxes Our services are free and tailored to meet your needs. How to efile 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to efile 2011 taxes 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 www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. How to efile 2011 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to efile 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to efile 2011 taxes irs. How to efile 2011 taxes gov/sams. How to efile 2011 taxes Low Income Taxpayer Clinics. How to efile 2011 taxes   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. How to efile 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to efile 2011 taxes Visit www. How to efile 2011 taxes TaxpayerAdvocate. How to efile 2011 taxes irs. How to efile 2011 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to efile 2011 taxes Prev  Up  Next   Home   More Online Publications