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Tax Forms 1040ez 2014

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Tax Forms 1040ez 2014

Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Determine Initial Amount Step 2. Tax forms 1040ez 2014 Total Certain Nontaxable Pensions and Benefits Step 3. Tax forms 1040ez 2014 Determine Excess Adjusted Gross Income Step 4. Tax forms 1040ez 2014 Determine the Total of Steps 2 and 3 Step 5. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 You are a qualified individual. Tax forms 1040ez 2014 Your income is not more than certain limits. Tax forms 1040ez 2014 You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Tax forms 1040ez 2014 Use Figure A first to see if you are a qualified individual. Tax forms 1040ez 2014 If you are, go to Table 1 to make sure your income is not too high to take the credit. Tax forms 1040ez 2014 You can take the credit only if you file Form 1040 or Form 1040A. Tax forms 1040ez 2014 You cannot take the credit if you file Form 1040EZ or Form 1040NR. Tax forms 1040ez 2014 Qualified Individual You are a qualified individual for this credit if you are a U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 citizen or resident alien, and either of the following applies. Tax forms 1040ez 2014 You were age 65 or older at the end of 2013. Tax forms 1040ez 2014 You were under age 65 at the end of 2013 and all three of the following statements are true. Tax forms 1040ez 2014 You retired on permanent and total disability (explained later). Tax forms 1040ez 2014 You received taxable disability income for 2013. Tax forms 1040ez 2014 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Tax forms 1040ez 2014 Age 65. Tax forms 1040ez 2014   You are considered to be age 65 on the day before your 65th birthday. Tax forms 1040ez 2014 As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax forms 1040ez 2014 U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Citizen or Resident Alien You must be a U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 citizen or resident alien (or be treated as a resident alien) to take the credit. Tax forms 1040ez 2014 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Tax forms 1040ez 2014 Exceptions. Tax forms 1040ez 2014   You may be able to take the credit if you are a nonresident alien who is married to a U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 resident alien. Tax forms 1040ez 2014 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 resident alien for the entire year. Tax forms 1040ez 2014 In that case, you may be allowed to take the credit. Tax forms 1040ez 2014   For information on these choices, see chapter 1 of Publication 519, U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Tax Guide for Aliens. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Head of household. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 You file a separate return. Tax forms 1040ez 2014 You paid more than half the cost of keeping up your home during the tax year. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 (See Temporary absences under Head of Household in Publication 501. Tax forms 1040ez 2014 ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Tax forms 1040ez 2014 Figure A. Tax forms 1040ez 2014 Are You a Qualified Individual? Please click here for the text description of the image. Tax forms 1040ez 2014 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 ). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Tax forms 1040ez 2014 Permanent and total disability. Tax forms 1040ez 2014    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 See Physician's statement , later. Tax forms 1040ez 2014 Substantial gainful activity. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014   Substantial gainful activity is not work you do to take care of yourself or your home. Tax forms 1040ez 2014 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Tax forms 1040ez 2014 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Tax forms 1040ez 2014    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Tax forms 1040ez 2014   The following examples illustrate the tests of substantial gainful activity. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 Trisha, a sales clerk, retired on disability. Tax forms 1040ez 2014 She is 53 years old and now works as a full-time babysitter for the minimum wage. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 She cannot take the credit because she is able to engage in substantial gainful activity. Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 Tom, a bookkeeper, retired on disability. Tax forms 1040ez 2014 He is 59 years old and now drives a truck for a charitable organization. Tax forms 1040ez 2014 He sets his own hours and is not paid. Tax forms 1040ez 2014 Duties of this nature generally are performed for pay or profit. Tax forms 1040ez 2014 Some weeks he works 10 hours, and some weeks he works 40 hours. Tax forms 1040ez 2014 Over the year he averages 20 hours a week. Tax forms 1040ez 2014 The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Tax forms 1040ez 2014 This is true even though Tom is not paid and he sets his own hours. Tax forms 1040ez 2014 He cannot take the credit. Tax forms 1040ez 2014 Example 3. Tax forms 1040ez 2014 John, who retired on disability, took a job with a former employer on a trial basis. Tax forms 1040ez 2014 The purpose of the job was to see if John could do the work. Tax forms 1040ez 2014 The trial period lasted for 6 months during which John was paid the minimum wage. Tax forms 1040ez 2014 Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Tax forms 1040ez 2014 The activity was gainful because John was paid at least the minimum wage. Tax forms 1040ez 2014 But the activity was not substantial because his duties were nonproductive. Tax forms 1040ez 2014 These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Tax forms 1040ez 2014 Example 4. Tax forms 1040ez 2014 Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Tax forms 1040ez 2014 Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Tax forms 1040ez 2014 Joan can select the time of day when she feels most fit to work. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Tax forms 1040ez 2014 Sheltered employment. Tax forms 1040ez 2014   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Tax forms 1040ez 2014 These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Tax forms 1040ez 2014   Compared to commercial employment, pay is lower for sheltered employment. Tax forms 1040ez 2014 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Tax forms 1040ez 2014 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Tax forms 1040ez 2014 Physician's statement. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 You can use the statement in the Instructions for Schedule R. Tax forms 1040ez 2014   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Tax forms 1040ez 2014 Veterans. Tax forms 1040ez 2014    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. Tax forms 1040ez 2014 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Tax forms 1040ez 2014 You can get this form from your local VA regional office. Tax forms 1040ez 2014 Physician's statement obtained in earlier year. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Tax forms 1040ez 2014 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 Disability income. Tax forms 1040ez 2014   If you are under age 65, you must also have taxable disability income to qualify for the credit. Tax forms 1040ez 2014 Disability income must meet both of the following requirements. Tax forms 1040ez 2014 It must be paid under your employer's accident or health plan or pension plan. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Payments that are not disability income. Tax forms 1040ez 2014    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014    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. Tax forms 1040ez 2014 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Tax forms 1040ez 2014 Income Limits To determine if you can claim the credit, you must consider two income limits. Tax forms 1040ez 2014 The first limit is the amount of your adjusted gross income (AGI). Tax forms 1040ez 2014 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Tax forms 1040ez 2014 The limits are shown in Table 1. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 See Figuring the Credit Yourself , later. Tax forms 1040ez 2014 Table 1. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 . Tax forms 1040ez 2014 . Tax forms 1040ez 2014     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Tax forms 1040ez 2014 . Tax forms 1040ez 2014 . Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Tax forms 1040ez 2014 See Figuring the Credit Yourself , next. Tax forms 1040ez 2014 If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Tax forms 1040ez 2014 If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Tax forms 1040ez 2014 Attach Schedule R to your return. Tax forms 1040ez 2014 Table 2. Tax forms 1040ez 2014 Initial Amounts IF your filing status is. Tax forms 1040ez 2014 . Tax forms 1040ez 2014 . Tax forms 1040ez 2014   THEN enter on line 10 of Schedule R. Tax forms 1040ez 2014 . Tax forms 1040ez 2014 . Tax forms 1040ez 2014 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. Tax forms 1040ez 2014     2 Amount cannot be more than your combined taxable disability income. Tax forms 1040ez 2014     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Tax forms 1040ez 2014   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Tax forms 1040ez 2014 Next, fill out Schedule R, Part III. Tax forms 1040ez 2014 If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 There are five steps in Part III to determine the amount of your credit. Tax forms 1040ez 2014 Determine your initial amount (lines 10–12). Tax forms 1040ez 2014 Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Tax forms 1040ez 2014 Determine your excess adjusted gross income (lines 14–17). Tax forms 1040ez 2014 Determine the total of steps 2 and 3 (line 18). Tax forms 1040ez 2014 Determine your credit (lines 19–22). Tax forms 1040ez 2014 These steps are discussed in more detail next. Tax forms 1040ez 2014 Step 1. Tax forms 1040ez 2014 Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Tax forms 1040ez 2014 See Table 2. Tax forms 1040ez 2014 Your initial amount is on line 12. Tax forms 1040ez 2014 Initial amounts for persons under age 65. Tax forms 1040ez 2014   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Tax forms 1040ez 2014 Special rules for joint returns. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 Step 2. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 You must reduce your initial amount by these payments. Tax forms 1040ez 2014 Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Tax forms 1040ez 2014 If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Tax forms 1040ez 2014 Nontaxable social security payments. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 (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. Tax forms 1040ez 2014 ) Nontaxable railroad retirement pension payments treated as social security. Tax forms 1040ez 2014 This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Tax forms 1040ez 2014 Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Tax forms 1040ez 2014 (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. Tax forms 1040ez 2014 ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Tax forms 1040ez 2014 (Do not include amounts that are a return of your cost of a pension or annuity. Tax forms 1040ez 2014 These amounts do not reduce your initial amount. Tax forms 1040ez 2014 ) You should be sure to take into account all of the nontaxable amounts you receive. Tax forms 1040ez 2014 These amounts are verified by the IRS through information supplied by other government agencies. Tax forms 1040ez 2014 Step 3. Tax forms 1040ez 2014 Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Tax forms 1040ez 2014 Figure your excess adjusted gross income on lines 14–17. Tax forms 1040ez 2014 You figure your excess adjusted gross income as follows. Tax forms 1040ez 2014 Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Tax forms 1040ez 2014 $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. Tax forms 1040ez 2014 Divide the result of (1) by 2. Tax forms 1040ez 2014 Step 4. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 Step 5. Tax forms 1040ez 2014 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% (. Tax forms 1040ez 2014 15). Tax forms 1040ez 2014 In certain cases, the amount of your credit may be limited. Tax forms 1040ez 2014 See Limit on credit , later. Tax forms 1040ez 2014 Example. Tax forms 1040ez 2014 You are 66 years old and your spouse is 64. Tax forms 1040ez 2014 Your spouse is not disabled. Tax forms 1040ez 2014 You file a joint return on Form 1040. Tax forms 1040ez 2014 Your adjusted gross income is $14,630. Tax forms 1040ez 2014 Together you received $3,200 from social security, which was nontaxable. Tax forms 1040ez 2014 You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Tax forms 1040ez 2014 Initial amount (line 12) $5,000 2. Tax forms 1040ez 2014 Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Tax forms 1040ez 2014 Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Tax forms 1040ez 2014 Add (2) and (3) (line 18) 5,515 5. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Limit on credit. Tax forms 1040ez 2014   The amount of credit you can claim is generally limited to the amount of your tax. Tax forms 1040ez 2014 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Tax forms 1040ez 2014 Examples The following examples illustrate the credit for the elderly or the disabled. Tax forms 1040ez 2014 The initial amounts are taken from Table 2, earlier. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 James Davis is 58 years old, single, and files Form 1040A. Tax forms 1040ez 2014 In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Tax forms 1040ez 2014 He got the required physician's statement in 2011 and kept it with his tax records. Tax forms 1040ez 2014 His physician signed on line B of the statement. Tax forms 1040ez 2014 This year James checks the box in Schedule R, Part II. Tax forms 1040ez 2014 He does not need to get another statement for 2013. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 He figures the credit on Schedule R as follows: 1. Tax forms 1040ez 2014 Initial amount   $5,000 2. Tax forms 1040ez 2014 Taxable disability pension   11,400 3. Tax forms 1040ez 2014 Smaller of line 1 or line 2   5,000 4. Tax forms 1040ez 2014 Nontaxable social security  benefits $1,500     5. Tax forms 1040ez 2014 Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Tax forms 1040ez 2014 Add lines 4 and 5   3,500 7. Tax forms 1040ez 2014 Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Tax forms 1040ez 2014 Multiply line 7 by 15% (. Tax forms 1040ez 2014 15)   225 9. Tax forms 1040ez 2014 Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Tax forms 1040ez 2014 Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Tax forms 1040ez 2014 The Schedule R for James Davis is not shown. Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 William White is 53. Tax forms 1040ez 2014 His wife Helen is 49. Tax forms 1040ez 2014 William had a stroke 3 years ago and retired on permanent and total disability. Tax forms 1040ez 2014 He is still permanently and totally disabled because of the stroke. Tax forms 1040ez 2014 In November, Helen was injured in an accident at work and retired on permanent and total disability. Tax forms 1040ez 2014 William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Tax forms 1040ez 2014 Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Tax forms 1040ez 2014 Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Tax forms 1040ez 2014 They do not itemize deductions. Tax forms 1040ez 2014 They do not have any amounts that would increase their standard deduction. Tax forms 1040ez 2014 Helen's doctor completed the physician's statement in the Instructions for Schedule R. Tax forms 1040ez 2014 Helen is not required to include the statement with their return, but she must keep it for her records. Tax forms 1040ez 2014 William got a physician's statement for the year he had the stroke. Tax forms 1040ez 2014 His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Tax forms 1040ez 2014 William has kept the physician's statement with his records. Tax forms 1040ez 2014 He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Tax forms 1040ez 2014 William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Tax forms 1040ez 2014 They attach Schedule R to their Form 1040 and enter $41 on line 53. Tax forms 1040ez 2014 They check box c on line 53 and enter “Sch R” on the line next to that box. Tax forms 1040ez 2014 See their filled-in Schedule R and Helen's filled-in physician's statement, later. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 A person is permanently and totally disabled if both of the following apply:   1. Tax forms 1040ez 2014 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Tax forms 1040ez 2014   2. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Physician's Statement     I certify that Helen A. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Tax forms 1040ez 2014 Doctor 1900 Green St. Tax forms 1040ez 2014 , Hometown, MD 20000         This image is too large to be displayed in the current screen. Tax forms 1040ez 2014 Please click the link to view the image. Tax forms 1040ez 2014 Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Tax forms 1040ez 2014 Please click the link to view the image. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Free help with your tax return. Tax forms 1040ez 2014   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax forms 1040ez 2014 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax forms 1040ez 2014 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax forms 1040ez 2014 To find the nearest VITA or TCE site, visit IRS. Tax forms 1040ez 2014 gov or call 1-800-906-9887. Tax forms 1040ez 2014   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms 1040ez 2014 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms 1040ez 2014 aarp. Tax forms 1040ez 2014 org/money/taxaide or call 1-888-227-7669. Tax forms 1040ez 2014   For more information on these programs, go to IRS. Tax forms 1040ez 2014 gov and enter “VITA” in the search box. Tax forms 1040ez 2014 Internet. Tax forms 1040ez 2014 IRS. Tax forms 1040ez 2014 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax forms 1040ez 2014 Apply for an Employer Identification Number (EIN). Tax forms 1040ez 2014 Go to IRS. Tax forms 1040ez 2014 gov and enter Apply for an EIN in the search box. Tax forms 1040ez 2014 Request an Electronic Filing PIN by going to IRS. Tax forms 1040ez 2014 gov and entering Electronic Filing PIN in the search box. Tax forms 1040ez 2014 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Check the status of your amended return. Tax forms 1040ez 2014 Go to IRS. Tax forms 1040ez 2014 gov and enter Where's My Amended Return in the search box. Tax forms 1040ez 2014 Download forms, instructions, and publications, including some accessible versions. Tax forms 1040ez 2014 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax forms 1040ez 2014 gov or IRS2Go. Tax forms 1040ez 2014 Tax return and tax account transcripts are generally available for the current year and past three years. Tax forms 1040ez 2014 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax forms 1040ez 2014 gov or IRS2Go. Tax forms 1040ez 2014 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax forms 1040ez 2014 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax forms 1040ez 2014 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax forms 1040ez 2014 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax forms 1040ez 2014 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax forms 1040ez 2014 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms 1040ez 2014 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax forms 1040ez 2014 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax forms 1040ez 2014 Visit AARP's website to find the nearest Tax-Aide location. Tax forms 1040ez 2014 Research your tax questions. Tax forms 1040ez 2014 Search publications and instructions by topic or keyword. Tax forms 1040ez 2014 Read the Internal Revenue Code, regulations, or other official guidance. Tax forms 1040ez 2014 Read Internal Revenue Bulletins. Tax forms 1040ez 2014 Sign up to receive local and national tax news by email. Tax forms 1040ez 2014 Phone. Tax forms 1040ez 2014 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax forms 1040ez 2014 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms 1040ez 2014 Most VITA and TCE sites offer free electronic filing. Tax forms 1040ez 2014 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax forms 1040ez 2014 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax forms 1040ez 2014 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax forms 1040ez 2014 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms 1040ez 2014 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax forms 1040ez 2014 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 You should receive your order within 10 business days. Tax forms 1040ez 2014 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax forms 1040ez 2014 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax forms 1040ez 2014 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax forms 1040ez 2014 Call to ask tax questions, 1-800-829-1040. Tax forms 1040ez 2014 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax forms 1040ez 2014 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax forms 1040ez 2014 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax forms 1040ez 2014 gsa. Tax forms 1040ez 2014 gov/fedrelay. Tax forms 1040ez 2014 Walk-in. Tax forms 1040ez 2014 You can find a selection of forms, publications and services — in-person, face-to-face. Tax forms 1040ez 2014 Products. Tax forms 1040ez 2014 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms 1040ez 2014 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms 1040ez 2014 Services. Tax forms 1040ez 2014 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax forms 1040ez 2014 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 No appointment is necessary—just walk in. Tax forms 1040ez 2014 Before visiting, check www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/localcontacts for hours of operation and services provided. Tax forms 1040ez 2014 Mail. Tax forms 1040ez 2014 You can send your order for forms, instructions, and publications to the address below. Tax forms 1040ez 2014 You should receive a response within 10 business days after your request is received. Tax forms 1040ez 2014  Internal Revenue Service 1201 N. Tax forms 1040ez 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax forms 1040ez 2014   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms 1040ez 2014 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax forms 1040ez 2014 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 You face (or your business is facing) an immediate threat of adverse action. Tax forms 1040ez 2014 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 Here's why we can help: TAS is an independent organization within the IRS. Tax forms 1040ez 2014 Our advocates know how to work with the IRS. Tax forms 1040ez 2014 Our services are free and tailored to meet your needs. Tax forms 1040ez 2014 We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/advocate, or call us toll-free at 1-877-777-4778. Tax forms 1040ez 2014 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax forms 1040ez 2014 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/sams. Tax forms 1040ez 2014 Low Income Taxpayer Clinics. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax forms 1040ez 2014 Visit www. Tax forms 1040ez 2014 TaxpayerAdvocate. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms 1040ez 2014 Prev  Up  Next   Home   More Online Publications
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The Tax Forms 1040ez 2014

Tax forms 1040ez 2014 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Tax forms 1040ez 2014 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Tax forms 1040ez 2014 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Tax forms 1040ez 2014 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Tax forms 1040ez 2014 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Tax forms 1040ez 2014 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Tax forms 1040ez 2014 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Tax forms 1040ez 2014 70 for 2011. Tax forms 1040ez 2014 See Distribution of low-cost articles on page 8. Tax forms 1040ez 2014 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Tax forms 1040ez 2014 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Tax forms 1040ez 2014 The IRS has created a page on IRS. Tax forms 1040ez 2014 gov that includes information about Pub. Tax forms 1040ez 2014 598 at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/pub598. Tax forms 1040ez 2014 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Tax forms 1040ez 2014 Such income is exempt even if the activity is a trade or business. Tax forms 1040ez 2014 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Tax forms 1040ez 2014 This publication covers the rules for the tax on unrelated business income of exempt organizations. Tax forms 1040ez 2014 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Tax forms 1040ez 2014 All section references in this publication are to the Internal Revenue Code. Tax forms 1040ez 2014 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Tax forms 1040ez 2014 Comments and suggestions. Tax forms 1040ez 2014   We welcome your comments about this publication and your suggestions for future editions. Tax forms 1040ez 2014   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax forms 1040ez 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms 1040ez 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 1040ez 2014   You can email us at taxforms@irs. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 Please put “publications Comment” on the subject line. Tax forms 1040ez 2014 You can also send us comments from www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax forms 1040ez 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms 1040ez 2014 Prev  Up  Next   Home   More Online Publications