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Tax Forms 2011

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Tax Forms 2011

Tax forms 2011 33. Tax forms 2011   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Tax forms 2011 This chapter explains the following. Tax forms 2011 Who qualifies for the credit for the elderly or the disabled. Tax forms 2011 How to claim the credit. Tax forms 2011 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Tax forms 2011 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Tax forms 2011 You are a qualified individual. Tax forms 2011 Your income is not more than certain limits. Tax forms 2011 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Tax forms 2011 Use Figure 33-A first to see if you are a qualified individual. Tax forms 2011 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Tax forms 2011 You can take the credit only if you file Form 1040 or Form 1040A. Tax forms 2011 You cannot take the credit if you file Form 1040EZ. Tax forms 2011 Qualified Individual You are a qualified individual for this credit if you are a U. Tax forms 2011 S. Tax forms 2011 citizen or resident alien, and either of the following applies. Tax forms 2011 You were age 65 or older at the end of 2013. Tax forms 2011 You were under age 65 at the end of 2013 and all three of the following statements are true. Tax forms 2011 You retired on permanent and total disability (explained later). Tax forms 2011 You received taxable disability income for 2013. Tax forms 2011 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Tax forms 2011 Age 65. Tax forms 2011   You are considered to be age 65 on the day before your 65th birthday. Tax forms 2011 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax forms 2011 U. Tax forms 2011 S. Tax forms 2011 Citizen or Resident Alien You must be a U. Tax forms 2011 S. Tax forms 2011 citizen or resident alien (or be treated as a resident alien) to take the credit. Tax forms 2011 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Tax forms 2011 Exceptions. Tax forms 2011   You may be able to take the credit if you are a nonresident alien who is married to a U. Tax forms 2011 S. Tax forms 2011 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 2011 S. Tax forms 2011 resident alien. Tax forms 2011 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Tax forms 2011 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 2011 S. Tax forms 2011 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Tax forms 2011 S. Tax forms 2011 resident alien for the entire year. Tax forms 2011 In that case, you may be allowed to take the credit. Tax forms 2011 For information on these choices, see chapter 1 of Publication 519, U. Tax forms 2011 S. Tax forms 2011 Tax Guide for Aliens. Tax forms 2011 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 2011 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 2011 Head of household. Tax forms 2011   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Tax forms 2011 See Head of Household in chapter 2 for the tests you must meet. Tax forms 2011 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 2011 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 2011 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 2011 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 2011 Permanent and total disability. Tax forms 2011    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Tax forms 2011 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 2011 See Physician's statement , later. Tax forms 2011 Substantial gainful activity. Tax forms 2011   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 2011 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 2011   Substantial gainful activity is not work you do to take care of yourself or your home. Tax forms 2011 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Tax forms 2011 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Tax forms 2011    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 2011 Sheltered employment. Tax forms 2011   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Tax forms 2011 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Tax forms 2011   Compared to commercial employment, pay is lower for sheltered employment. Tax forms 2011 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Tax forms 2011 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Tax forms 2011 Physician's statement. Tax forms 2011   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 2011 You can use the statement in the Instructions for Schedule R. Tax forms 2011    Figure 33-A. Tax forms 2011 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Tax forms 2011 Please click the link to view the image. Tax forms 2011 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Tax forms 2011 Veterans. Tax forms 2011   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 2011 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Tax forms 2011 You can get this form from your local VA regional office. Tax forms 2011 Physician's statement obtained in earlier year. Tax forms 2011   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 2011 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Tax forms 2011 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Tax forms 2011   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 2011 Table 33-1. Tax forms 2011 Income Limits IF your filing status is . Tax forms 2011 . Tax forms 2011 . Tax forms 2011 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Tax forms 2011 . Tax forms 2011 . Tax forms 2011   Your adjusted gross income (AGI)* is equal to or more than. Tax forms 2011 . Tax forms 2011 . Tax forms 2011     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 2011 . Tax forms 2011 . Tax forms 2011   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Tax forms 2011 Disability income. Tax forms 2011   If you are under age 65, you must also have taxable disability income to qualify for the credit. Tax forms 2011 Disability income must meet both of the following requirements. Tax forms 2011 It must be paid under your employer's accident or health plan or pension plan. Tax forms 2011 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 2011 Payments that are not disability income. Tax forms 2011   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Tax forms 2011 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 2011   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 2011 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 2011 Income Limits To determine if you can claim the credit, you must consider two income limits. Tax forms 2011 The first limit is the amount of your adjusted gross income (AGI). Tax forms 2011 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Tax forms 2011 The limits are shown in Table 33-1. Tax forms 2011 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Tax forms 2011 See How to Claim the Credit , later. Tax forms 2011 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Tax forms 2011 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Tax forms 2011 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Tax forms 2011 If you want the IRS to figure your tax, see chapter 30. Tax forms 2011 Form 1040. Tax forms 2011   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Tax forms 2011 Form 1040A. Tax forms 2011   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Tax forms 2011 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Tax forms 2011 Next, fill out Schedule R, Part III. Tax forms 2011 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Tax forms 2011 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 2011 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Tax forms 2011 Limit on credit. Tax forms 2011   The amount of the credit you can claim is generally limited to the amount of your tax. Tax forms 2011 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 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Understanding your CP22I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

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Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Tax Forms 2011

Tax forms 2011 Publication 547 - Additional Material Prev  Up  Next   Home   More Online Publications