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Need 2010 Taxes

Need 2010 taxes Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Need 2010 taxes Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Need 2010 taxes Be sure to read both publications. Need 2010 taxes Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-Line Winds and Flooding in Alabama

Updated 2/7/12 to add Perry County.

AL/TN-2012-06AL, Feb. 2, 2012

BIRMINGHAM — Victims of the severe storms, tornadoes, straight-line winds and flooding that took place on Jan. 22, 2012 in parts of Alabama may qualify for tax relief from the Internal Revenue Service.

The President has declared Chilton, Jefferson and Perry counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Jan. 22, and on or before March 22, have been postponed to March 22, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Jan. 22, and on or before Feb. 6, as long as the deposits are made by Feb. 6, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until March 22 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Jan. 22 and on or before March 22.

The IRS also gives affected taxpayers until March 22 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Jan. 22 and on or before March 22.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Jan. 22 and on or before Feb. 6 provided the taxpayer makes these deposits by Feb. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Virginia/Earthquake” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 09-Jan-2014

The Need 2010 Taxes

Need 2010 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. Need 2010 taxes Determine Initial Amount Step 2. Need 2010 taxes Total Certain Nontaxable Pensions and Benefits Step 3. Need 2010 taxes Determine Excess Adjusted Gross Income Step 4. Need 2010 taxes Determine the Total of Steps 2 and 3 Step 5. Need 2010 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. Need 2010 taxes You are a qualified individual. Need 2010 taxes Your income is not more than certain limits. Need 2010 taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Need 2010 taxes Use Figure A first to see if you are a qualified individual. Need 2010 taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. Need 2010 taxes You can take the credit only if you file Form 1040 or Form 1040A. Need 2010 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Need 2010 taxes Qualified Individual You are a qualified individual for this credit if you are a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien, and either of the following applies. Need 2010 taxes You were age 65 or older at the end of 2013. Need 2010 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Need 2010 taxes You retired on permanent and total disability (explained later). Need 2010 taxes You received taxable disability income for 2013. Need 2010 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Need 2010 taxes Age 65. Need 2010 taxes   You are considered to be age 65 on the day before your 65th birthday. Need 2010 taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Need 2010 taxes U. Need 2010 taxes S. Need 2010 taxes Citizen or Resident Alien You must be a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Need 2010 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Need 2010 taxes Exceptions. Need 2010 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Need 2010 taxes S. Need 2010 taxes resident alien. Need 2010 taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. Need 2010 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. Need 2010 taxes S. Need 2010 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Need 2010 taxes S. Need 2010 taxes resident alien for the entire year. Need 2010 taxes In that case, you may be allowed to take the credit. Need 2010 taxes   For information on these choices, see chapter 1 of Publication 519, U. Need 2010 taxes S. Need 2010 taxes Tax Guide for Aliens. Need 2010 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. Need 2010 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. Need 2010 taxes Head of household. Need 2010 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. Need 2010 taxes You file a separate return. Need 2010 taxes You paid more than half the cost of keeping up your home during the tax year. Need 2010 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. Need 2010 taxes (See Temporary absences under Head of Household in Publication 501. Need 2010 taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Need 2010 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. Need 2010 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. Need 2010 taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Need 2010 taxes Figure A. Need 2010 taxes Are You a Qualified Individual? Please click here for the text description of the image. Need 2010 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 ). Need 2010 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. Need 2010 taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Need 2010 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. Need 2010 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Need 2010 taxes Permanent and total disability. Need 2010 taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Need 2010 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. Need 2010 taxes See Physician's statement , later. Need 2010 taxes Substantial gainful activity. Need 2010 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. Need 2010 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. Need 2010 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Need 2010 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Need 2010 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Need 2010 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. Need 2010 taxes   The following examples illustrate the tests of substantial gainful activity. Need 2010 taxes Example 1. Need 2010 taxes Trisha, a sales clerk, retired on disability. Need 2010 taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. Need 2010 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. Need 2010 taxes She cannot take the credit because she is able to engage in substantial gainful activity. Need 2010 taxes Example 2. Need 2010 taxes Tom, a bookkeeper, retired on disability. Need 2010 taxes He is 59 years old and now drives a truck for a charitable organization. Need 2010 taxes He sets his own hours and is not paid. Need 2010 taxes Duties of this nature generally are performed for pay or profit. Need 2010 taxes Some weeks he works 10 hours, and some weeks he works 40 hours. Need 2010 taxes Over the year he averages 20 hours a week. Need 2010 taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Need 2010 taxes This is true even though Tom is not paid and he sets his own hours. Need 2010 taxes He cannot take the credit. Need 2010 taxes Example 3. Need 2010 taxes John, who retired on disability, took a job with a former employer on a trial basis. Need 2010 taxes The purpose of the job was to see if John could do the work. Need 2010 taxes The trial period lasted for 6 months during which John was paid the minimum wage. Need 2010 taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Need 2010 taxes The activity was gainful because John was paid at least the minimum wage. Need 2010 taxes But the activity was not substantial because his duties were nonproductive. Need 2010 taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Need 2010 taxes Example 4. Need 2010 taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Need 2010 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. Need 2010 taxes Joan can select the time of day when she feels most fit to work. Need 2010 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. Need 2010 taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Need 2010 taxes Sheltered employment. Need 2010 taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Need 2010 taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Need 2010 taxes   Compared to commercial employment, pay is lower for sheltered employment. Need 2010 taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. Need 2010 taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Need 2010 taxes Physician's statement. Need 2010 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. Need 2010 taxes You can use the statement in the Instructions for Schedule R. Need 2010 taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Need 2010 taxes Veterans. Need 2010 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. Need 2010 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Need 2010 taxes You can get this form from your local VA regional office. Need 2010 taxes Physician's statement obtained in earlier year. Need 2010 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. Need 2010 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Need 2010 taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Need 2010 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. Need 2010 taxes Disability income. Need 2010 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Need 2010 taxes Disability income must meet both of the following requirements. Need 2010 taxes It must be paid under your employer's accident or health plan or pension plan. Need 2010 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. Need 2010 taxes Payments that are not disability income. Need 2010 taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Need 2010 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. Need 2010 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. Need 2010 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Need 2010 taxes Income Limits To determine if you can claim the credit, you must consider two income limits. Need 2010 taxes The first limit is the amount of your adjusted gross income (AGI). Need 2010 taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Need 2010 taxes The limits are shown in Table 1. Need 2010 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. Need 2010 taxes See Figuring the Credit Yourself , later. Need 2010 taxes Table 1. Need 2010 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. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Need 2010 taxes . Need 2010 taxes . Need 2010 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. Need 2010 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. Need 2010 taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Need 2010 taxes See Figuring the Credit Yourself , next. Need 2010 taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Need 2010 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. Need 2010 taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Need 2010 taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Need 2010 taxes Attach Schedule R to your return. Need 2010 taxes Table 2. Need 2010 taxes Initial Amounts IF your filing status is. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes   THEN enter on line 10 of Schedule R. Need 2010 taxes . Need 2010 taxes . Need 2010 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. Need 2010 taxes     2 Amount cannot be more than your combined taxable disability income. Need 2010 taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Need 2010 taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Need 2010 taxes Next, fill out Schedule R, Part III. Need 2010 taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Need 2010 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. Need 2010 taxes There are five steps in Part III to determine the amount of your credit. Need 2010 taxes Determine your initial amount (lines 10–12). Need 2010 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). Need 2010 taxes Determine your excess adjusted gross income (lines 14–17). Need 2010 taxes Determine the total of steps 2 and 3 (line 18). Need 2010 taxes Determine your credit (lines 19–22). Need 2010 taxes These steps are discussed in more detail next. Need 2010 taxes Step 1. Need 2010 taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Need 2010 taxes See Table 2. Need 2010 taxes Your initial amount is on line 12. Need 2010 taxes Initial amounts for persons under age 65. Need 2010 taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Need 2010 taxes Special rules for joint returns. Need 2010 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. Need 2010 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. Need 2010 taxes Step 2. Need 2010 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. Need 2010 taxes You must reduce your initial amount by these payments. Need 2010 taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Need 2010 taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Need 2010 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. Need 2010 taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Need 2010 taxes Nontaxable social security payments. Need 2010 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. Need 2010 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. Need 2010 taxes ) Nontaxable railroad retirement pension payments treated as social security. Need 2010 taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Need 2010 taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Need 2010 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. Need 2010 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. Need 2010 taxes (Do not include amounts that are a return of your cost of a pension or annuity. Need 2010 taxes These amounts do not reduce your initial amount. Need 2010 taxes ) You should be sure to take into account all of the nontaxable amounts you receive. Need 2010 taxes These amounts are verified by the IRS through information supplied by other government agencies. Need 2010 taxes Step 3. Need 2010 taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Need 2010 taxes Figure your excess adjusted gross income on lines 14–17. Need 2010 taxes You figure your excess adjusted gross income as follows. Need 2010 taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Need 2010 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. Need 2010 taxes Divide the result of (1) by 2. Need 2010 taxes Step 4. Need 2010 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). Need 2010 taxes Step 5. Need 2010 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% (. Need 2010 taxes 15). Need 2010 taxes In certain cases, the amount of your credit may be limited. Need 2010 taxes See Limit on credit , later. Need 2010 taxes Example. Need 2010 taxes You are 66 years old and your spouse is 64. Need 2010 taxes Your spouse is not disabled. Need 2010 taxes You file a joint return on Form 1040. Need 2010 taxes Your adjusted gross income is $14,630. Need 2010 taxes Together you received $3,200 from social security, which was nontaxable. Need 2010 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. Need 2010 taxes Initial amount (line 12) $5,000 2. Need 2010 taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Need 2010 taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Need 2010 taxes Add (2) and (3) (line 18) 5,515 5. Need 2010 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. Need 2010 taxes Limit on credit. Need 2010 taxes   The amount of credit you can claim is generally limited to the amount of your tax. Need 2010 taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Need 2010 taxes Examples The following examples illustrate the credit for the elderly or the disabled. Need 2010 taxes The initial amounts are taken from Table 2, earlier. Need 2010 taxes Example 1. Need 2010 taxes James Davis is 58 years old, single, and files Form 1040A. Need 2010 taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Need 2010 taxes He got the required physician's statement in 2011 and kept it with his tax records. Need 2010 taxes His physician signed on line B of the statement. Need 2010 taxes This year James checks the box in Schedule R, Part II. Need 2010 taxes He does not need to get another statement for 2013. Need 2010 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). Need 2010 taxes He figures the credit on Schedule R as follows: 1. Need 2010 taxes Initial amount   $5,000 2. Need 2010 taxes Taxable disability pension   11,400 3. Need 2010 taxes Smaller of line 1 or line 2   5,000 4. Need 2010 taxes Nontaxable social security  benefits $1,500     5. Need 2010 taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Need 2010 taxes Add lines 4 and 5   3,500 7. Need 2010 taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Need 2010 taxes Multiply line 7 by 15% (. Need 2010 taxes 15)   225 9. Need 2010 taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Need 2010 taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Need 2010 taxes The Schedule R for James Davis is not shown. Need 2010 taxes Example 2. Need 2010 taxes William White is 53. Need 2010 taxes His wife Helen is 49. Need 2010 taxes William had a stroke 3 years ago and retired on permanent and total disability. Need 2010 taxes He is still permanently and totally disabled because of the stroke. Need 2010 taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. Need 2010 taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Need 2010 taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Need 2010 taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Need 2010 taxes They do not itemize deductions. Need 2010 taxes They do not have any amounts that would increase their standard deduction. Need 2010 taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. Need 2010 taxes Helen is not required to include the statement with their return, but she must keep it for her records. Need 2010 taxes William got a physician's statement for the year he had the stroke. Need 2010 taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Need 2010 taxes William has kept the physician's statement with his records. Need 2010 taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Need 2010 taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Need 2010 taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. Need 2010 taxes They check box c on line 53 and enter “Sch R” on the line next to that box. Need 2010 taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. Need 2010 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. Need 2010 taxes A person is permanently and totally disabled if both of the following apply:   1. Need 2010 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Need 2010 taxes   2. Need 2010 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. Need 2010 taxes Physician's Statement     I certify that Helen A. Need 2010 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. Need 2010 taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Need 2010 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. Need 2010 taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Need 2010 taxes Doctor 1900 Green St. Need 2010 taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. Need 2010 taxes Please click the link to view the image. Need 2010 taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Need 2010 taxes Please click the link to view the image. Need 2010 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. Need 2010 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. Need 2010 taxes Free help with your tax return. Need 2010 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Need 2010 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. Need 2010 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Need 2010 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. Need 2010 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Need 2010 taxes To find the nearest VITA or TCE site, visit IRS. Need 2010 taxes gov or call 1-800-906-9887. Need 2010 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Need 2010 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Need 2010 taxes aarp. Need 2010 taxes org/money/taxaide or call 1-888-227-7669. Need 2010 taxes   For more information on these programs, go to IRS. Need 2010 taxes gov and enter “VITA” in the search box. Need 2010 taxes Internet. Need 2010 taxes IRS. Need 2010 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Need 2010 taxes Apply for an Employer Identification Number (EIN). Need 2010 taxes Go to IRS. Need 2010 taxes gov and enter Apply for an EIN in the search box. Need 2010 taxes Request an Electronic Filing PIN by going to IRS. Need 2010 taxes gov and entering Electronic Filing PIN in the search box. Need 2010 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Need 2010 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. Need 2010 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. Need 2010 taxes Check the status of your amended return. Need 2010 taxes Go to IRS. Need 2010 taxes gov and enter Where's My Amended Return in the search box. Need 2010 taxes Download forms, instructions, and publications, including some accessible versions. Need 2010 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Need 2010 taxes gov or IRS2Go. Need 2010 taxes Tax return and tax account transcripts are generally available for the current year and past three years. Need 2010 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Need 2010 taxes gov. Need 2010 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. Need 2010 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Need 2010 taxes gov. Need 2010 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Need 2010 taxes gov or IRS2Go. Need 2010 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Need 2010 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Need 2010 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Need 2010 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Need 2010 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Need 2010 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Need 2010 taxes gov. Need 2010 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. Need 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Need 2010 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Need 2010 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Need 2010 taxes Visit AARP's website to find the nearest Tax-Aide location. Need 2010 taxes Research your tax questions. Need 2010 taxes Search publications and instructions by topic or keyword. Need 2010 taxes Read the Internal Revenue Code, regulations, or other official guidance. Need 2010 taxes Read Internal Revenue Bulletins. Need 2010 taxes Sign up to receive local and national tax news by email. Need 2010 taxes Phone. Need 2010 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Need 2010 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Need 2010 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. Need 2010 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Need 2010 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. Need 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Need 2010 taxes Most VITA and TCE sites offer free electronic filing. Need 2010 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Need 2010 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Need 2010 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Need 2010 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Need 2010 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. Need 2010 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. Need 2010 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. Need 2010 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. Need 2010 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Need 2010 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). Need 2010 taxes You should receive your order within 10 business days. Need 2010 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Need 2010 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Need 2010 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Need 2010 taxes Call to ask tax questions, 1-800-829-1040. Need 2010 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Need 2010 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Need 2010 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Need 2010 taxes gsa. Need 2010 taxes gov/fedrelay. Need 2010 taxes Walk-in. Need 2010 taxes You can find a selection of forms, publications and services — in-person, face-to-face. Need 2010 taxes Products. Need 2010 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Need 2010 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Need 2010 taxes Services. Need 2010 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Need 2010 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Need 2010 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. Need 2010 taxes No appointment is necessary—just walk in. Need 2010 taxes Before visiting, check www. Need 2010 taxes irs. Need 2010 taxes gov/localcontacts for hours of operation and services provided. Need 2010 taxes Mail. Need 2010 taxes You can send your order for forms, instructions, and publications to the address below. Need 2010 taxes You should receive a response within 10 business days after your request is received. Need 2010 taxes  Internal Revenue Service 1201 N. Need 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Need 2010 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Need 2010 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Need 2010 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Need 2010 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. Need 2010 taxes You face (or your business is facing) an immediate threat of adverse action. Need 2010 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Need 2010 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. Need 2010 taxes Here's why we can help: TAS is an independent organization within the IRS. Need 2010 taxes Our advocates know how to work with the IRS. Need 2010 taxes Our services are free and tailored to meet your needs. Need 2010 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Need 2010 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. Need 2010 taxes irs. Need 2010 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Need 2010 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Need 2010 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Need 2010 taxes irs. Need 2010 taxes gov/sams. Need 2010 taxes Low Income Taxpayer Clinics. Need 2010 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. Need 2010 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Need 2010 taxes Visit www. Need 2010 taxes TaxpayerAdvocate. Need 2010 taxes irs. Need 2010 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Need 2010 taxes Prev  Up  Next   Home   More Online Publications