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Income Tax 1040ez

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Income Tax 1040ez

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

Income tax 1040ez Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Income tax 1040ez AGI limitation, Introduction, Community property states. Income tax 1040ez Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Income tax 1040ez Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Income tax 1040ez Operation and upkeep, Operation and upkeep. Income tax 1040ez Worksheet A, Capital expense worksheet. Income tax 1040ez Cars, Car Out-of-pocket expenses, Car expenses. Income tax 1040ez Standard medical mileage rates, Car expenses. Income tax 1040ez Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Income tax 1040ez Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Income tax 1040ez COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Income tax 1040ez Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Income tax 1040ez Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Income tax 1040ez Multiple support agreement, Support claimed under a multiple support agreement. Income tax 1040ez Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Income tax 1040ez Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Income tax 1040ez Improvements to rented property, Improvements to property rented by a person with a disability. Income tax 1040ez Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Income tax 1040ez Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Income tax 1040ez Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Income tax 1040ez Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Income tax 1040ez Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Income tax 1040ez Form 1040, Schedule E Impairment-related work expenses, Where to report. Income tax 1040ez Form 1040, Schedule F Impairment-related work expenses, Where to report. Income tax 1040ez Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Income tax 1040ez Form 2106-EZ Impairment-related work expenses, Where to report. Income tax 1040ez Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Income tax 1040ez Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Income tax 1040ez , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Income tax 1040ez Legally separated, Legally separated. Income tax 1040ez Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Income tax 1040ez TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Income tax 1040ez Paid by employer and you, Premiums paid by you and your employer. Income tax 1040ez Paid by you, Premiums paid by you. Income tax 1040ez Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Income tax 1040ez Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Income tax 1040ez I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Income tax 1040ez , Impairment-related expenses defined. Income tax 1040ez Reporting of, Where to report. Income tax 1040ez Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Income tax 1040ez Maintenance and personal care services, Maintenance and personal care services. Income tax 1040ez Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Income tax 1040ez Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Income tax 1040ez Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Income tax 1040ez , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Income tax 1040ez N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Income tax 1040ez Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Income tax 1040ez Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Income tax 1040ez One policy (Worksheet B), Worksheet B. Income tax 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Income tax 1040ez Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Income tax 1040ez Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Income tax 1040ez Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Income tax 1040ez Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Income tax 1040ez Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Income tax 1040ez Medical and dental expenses, Separate returns. Income tax 1040ez Separated taxpayers Health coverage tax credit, Legally separated. Income tax 1040ez Medical expenses of child, Child of divorced or separated parents. Income tax 1040ez Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Income tax 1040ez Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Income tax 1040ez One policy (Worksheet B), Worksheet B. Income tax 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Income tax 1040ez Includible expenses, You can include:, Transportation expenses you cannot include. Income tax 1040ez Parking fees and tolls, Car expenses. Income tax 1040ez Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Income tax 1040ez Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Income tax 1040ez Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Income tax 1040ez Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Income tax 1040ez One policy (Worksheet B), Worksheet B. Income tax 1040ez Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications