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Www 1040ez Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Www 1040ez Determine Initial Amount Step 2. Www 1040ez Total Certain Nontaxable Pensions and Benefits Step 3. Www 1040ez Determine Excess Adjusted Gross Income Step 4. Www 1040ez Determine the Total of Steps 2 and 3 Step 5. Www 1040ez Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Www 1040ez You are a qualified individual. Www 1040ez Your income is not more than certain limits. Www 1040ez You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Www 1040ez Use Figure A first to see if you are a qualified individual. Www 1040ez If you are, go to Table 1 to make sure your income is not too high to take the credit. Www 1040ez You can take the credit only if you file Form 1040 or Form 1040A. Www 1040ez You cannot take the credit if you file Form 1040EZ or Form 1040NR. Www 1040ez Qualified Individual You are a qualified individual for this credit if you are a U. Www 1040ez S. Www 1040ez citizen or resident alien, and either of the following applies. Www 1040ez You were age 65 or older at the end of 2013. Www 1040ez You were under age 65 at the end of 2013 and all three of the following statements are true. Www 1040ez You retired on permanent and total disability (explained later). Www 1040ez You received taxable disability income for 2013. Www 1040ez On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Www 1040ez Age 65. Www 1040ez   You are considered to be age 65 on the day before your 65th birthday. Www 1040ez As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www 1040ez U. Www 1040ez S. Www 1040ez Citizen or Resident Alien You must be a U. Www 1040ez S. Www 1040ez citizen or resident alien (or be treated as a resident alien) to take the credit. Www 1040ez Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Www 1040ez Exceptions. Www 1040ez   You may be able to take the credit if you are a nonresident alien who is married to a U. Www 1040ez S. Www 1040ez citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Www 1040ez S. Www 1040ez resident alien. Www 1040ez If you make that choice, both you and your spouse are taxed on your worldwide incomes. Www 1040ez   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Www 1040ez S. Www 1040ez citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Www 1040ez S. Www 1040ez resident alien for the entire year. Www 1040ez In that case, you may be allowed to take the credit. Www 1040ez   For information on these choices, see chapter 1 of Publication 519, U. Www 1040ez S. Www 1040ez Tax Guide for Aliens. Www 1040ez Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Www 1040ez However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Www 1040ez Head of household. Www 1040ez   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Www 1040ez You file a separate return. Www 1040ez You paid more than half the cost of keeping up your home during the tax year. Www 1040ez Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Www 1040ez (See Temporary absences under Head of Household in Publication 501. Www 1040ez ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Www 1040ez An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Www 1040ez You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Www 1040ez For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Www 1040ez Figure A. Www 1040ez Are You a Qualified Individual? Please click here for the text description of the image. Www 1040ez figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Www 1040ez You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Www 1040ez Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Www 1040ez If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Www 1040ez You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Www 1040ez Permanent and total disability. Www 1040ez    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Www 1040ez A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Www 1040ez See Physician's statement , later. Www 1040ez Substantial gainful activity. Www 1040ez   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Www 1040ez Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Www 1040ez   Substantial gainful activity is not work you do to take care of yourself or your home. Www 1040ez It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Www 1040ez However, doing this kind of work may show that you are able to engage in substantial gainful activity. Www 1040ez    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Www 1040ez   The following examples illustrate the tests of substantial gainful activity. Www 1040ez Example 1. Www 1040ez Trisha, a sales clerk, retired on disability. Www 1040ez She is 53 years old and now works as a full-time babysitter for the minimum wage. Www 1040ez Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Www 1040ez She cannot take the credit because she is able to engage in substantial gainful activity. Www 1040ez Example 2. Www 1040ez Tom, a bookkeeper, retired on disability. Www 1040ez He is 59 years old and now drives a truck for a charitable organization. Www 1040ez He sets his own hours and is not paid. Www 1040ez Duties of this nature generally are performed for pay or profit. Www 1040ez Some weeks he works 10 hours, and some weeks he works 40 hours. Www 1040ez Over the year he averages 20 hours a week. Www 1040ez The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Www 1040ez This is true even though Tom is not paid and he sets his own hours. Www 1040ez He cannot take the credit. Www 1040ez Example 3. Www 1040ez John, who retired on disability, took a job with a former employer on a trial basis. Www 1040ez The purpose of the job was to see if John could do the work. Www 1040ez The trial period lasted for 6 months during which John was paid the minimum wage. Www 1040ez Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Www 1040ez The activity was gainful because John was paid at least the minimum wage. Www 1040ez But the activity was not substantial because his duties were nonproductive. Www 1040ez These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Www 1040ez Example 4. Www 1040ez Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Www 1040ez Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Www 1040ez Joan can select the time of day when she feels most fit to work. Www 1040ez Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Www 1040ez The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Www 1040ez Sheltered employment. Www 1040ez   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Www 1040ez These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Www 1040ez   Compared to commercial employment, pay is lower for sheltered employment. Www 1040ez Therefore, one usually does not look for sheltered employment if he or she can get other employment. Www 1040ez The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Www 1040ez Physician's statement. Www 1040ez   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Www 1040ez You can use the statement in the Instructions for Schedule R. Www 1040ez   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Www 1040ez Veterans. Www 1040ez    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Www 1040ez VA Form 21-0172 must be signed by a person authorized by the VA to do so. Www 1040ez You can get this form from your local VA regional office. Www 1040ez Physician's statement obtained in earlier year. Www 1040ez   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Www 1040ez For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Www 1040ez If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Www 1040ez   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Www 1040ez Disability income. Www 1040ez   If you are under age 65, you must also have taxable disability income to qualify for the credit. Www 1040ez Disability income must meet both of the following requirements. Www 1040ez It must be paid under your employer's accident or health plan or pension plan. Www 1040ez It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Www 1040ez Payments that are not disability income. Www 1040ez    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Www 1040ez Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Www 1040ez    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Www 1040ez Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Www 1040ez Income Limits To determine if you can claim the credit, you must consider two income limits. Www 1040ez The first limit is the amount of your adjusted gross income (AGI). Www 1040ez The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Www 1040ez The limits are shown in Table 1. Www 1040ez If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Www 1040ez See Figuring the Credit Yourself , later. Www 1040ez Table 1. Www 1040ez Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Www 1040ez . Www 1040ez . Www 1040ez     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Www 1040ez . Www 1040ez . Www 1040ez   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Www 1040ez If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Www 1040ez Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Www 1040ez See Figuring the Credit Yourself , next. Www 1040ez If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Www 1040ez Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Www 1040ez If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Www 1040ez If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Www 1040ez Attach Schedule R to your return. Www 1040ez Table 2. Www 1040ez Initial Amounts IF your filing status is. Www 1040ez . Www 1040ez . Www 1040ez   THEN enter on line 10 of Schedule R. Www 1040ez . Www 1040ez . Www 1040ez single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Www 1040ez     2 Amount cannot be more than your combined taxable disability income. Www 1040ez     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Www 1040ez   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Www 1040ez Next, fill out Schedule R, Part III. Www 1040ez If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Www 1040ez If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Www 1040ez There are five steps in Part III to determine the amount of your credit. Www 1040ez Determine your initial amount (lines 10–12). Www 1040ez Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Www 1040ez Determine your excess adjusted gross income (lines 14–17). Www 1040ez Determine the total of steps 2 and 3 (line 18). Www 1040ez Determine your credit (lines 19–22). Www 1040ez These steps are discussed in more detail next. Www 1040ez Step 1. Www 1040ez Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Www 1040ez See Table 2. Www 1040ez Your initial amount is on line 12. Www 1040ez Initial amounts for persons under age 65. Www 1040ez   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Www 1040ez Special rules for joint returns. Www 1040ez   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Www 1040ez   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Www 1040ez Step 2. Www 1040ez Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Www 1040ez You must reduce your initial amount by these payments. Www 1040ez Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Www 1040ez If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Www 1040ez Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Www 1040ez Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Www 1040ez Nontaxable social security payments. Www 1040ez This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Www 1040ez (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Www 1040ez ) Nontaxable railroad retirement pension payments treated as social security. Www 1040ez This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Www 1040ez Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Www 1040ez (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Www 1040ez ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Www 1040ez (Do not include amounts that are a return of your cost of a pension or annuity. Www 1040ez These amounts do not reduce your initial amount. Www 1040ez ) You should be sure to take into account all of the nontaxable amounts you receive. Www 1040ez These amounts are verified by the IRS through information supplied by other government agencies. Www 1040ez Step 3. Www 1040ez Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Www 1040ez Figure your excess adjusted gross income on lines 14–17. Www 1040ez You figure your excess adjusted gross income as follows. Www 1040ez Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Www 1040ez $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Www 1040ez Divide the result of (1) by 2. Www 1040ez Step 4. Www 1040ez Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Www 1040ez Step 5. Www 1040ez Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Www 1040ez 15). Www 1040ez In certain cases, the amount of your credit may be limited. Www 1040ez See Limit on credit , later. Www 1040ez Example. Www 1040ez You are 66 years old and your spouse is 64. Www 1040ez Your spouse is not disabled. Www 1040ez You file a joint return on Form 1040. Www 1040ez Your adjusted gross income is $14,630. Www 1040ez Together you received $3,200 from social security, which was nontaxable. Www 1040ez You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Www 1040ez Initial amount (line 12) $5,000 2. Www 1040ez Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Www 1040ez Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Www 1040ez Add (2) and (3) (line 18) 5,515 5. Www 1040ez Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Www 1040ez Limit on credit. Www 1040ez   The amount of credit you can claim is generally limited to the amount of your tax. Www 1040ez Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Www 1040ez Examples The following examples illustrate the credit for the elderly or the disabled. Www 1040ez The initial amounts are taken from Table 2, earlier. Www 1040ez Example 1. Www 1040ez James Davis is 58 years old, single, and files Form 1040A. Www 1040ez In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Www 1040ez He got the required physician's statement in 2011 and kept it with his tax records. Www 1040ez His physician signed on line B of the statement. Www 1040ez This year James checks the box in Schedule R, Part II. Www 1040ez He does not need to get another statement for 2013. Www 1040ez He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Www 1040ez He figures the credit on Schedule R as follows: 1. Www 1040ez Initial amount   $5,000 2. Www 1040ez Taxable disability pension   11,400 3. Www 1040ez Smaller of line 1 or line 2   5,000 4. Www 1040ez Nontaxable social security  benefits $1,500     5. Www 1040ez Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Www 1040ez Add lines 4 and 5   3,500 7. Www 1040ez Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Www 1040ez Multiply line 7 by 15% (. Www 1040ez 15)   225 9. Www 1040ez Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Www 1040ez Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Www 1040ez The Schedule R for James Davis is not shown. Www 1040ez Example 2. Www 1040ez William White is 53. Www 1040ez His wife Helen is 49. Www 1040ez William had a stroke 3 years ago and retired on permanent and total disability. Www 1040ez He is still permanently and totally disabled because of the stroke. Www 1040ez In November, Helen was injured in an accident at work and retired on permanent and total disability. Www 1040ez William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Www 1040ez Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Www 1040ez Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Www 1040ez They do not itemize deductions. Www 1040ez They do not have any amounts that would increase their standard deduction. Www 1040ez Helen's doctor completed the physician's statement in the Instructions for Schedule R. Www 1040ez Helen is not required to include the statement with their return, but she must keep it for her records. Www 1040ez William got a physician's statement for the year he had the stroke. Www 1040ez His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Www 1040ez William has kept the physician's statement with his records. Www 1040ez He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Www 1040ez William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Www 1040ez They attach Schedule R to their Form 1040 and enter $41 on line 53. Www 1040ez They check box c on line 53 and enter “Sch R” on the line next to that box. Www 1040ez See their filled-in Schedule R and Helen's filled-in physician's statement, later. Www 1040ez Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Www 1040ez A person is permanently and totally disabled if both of the following apply:   1. Www 1040ez He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Www 1040ez   2. Www 1040ez A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Www 1040ez Physician's Statement     I certify that Helen A. Www 1040ez White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Www 1040ez If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Www 1040ez AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Www 1040ez Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Www 1040ez Doctor 1900 Green St. Www 1040ez , Hometown, MD 20000         This image is too large to be displayed in the current screen. Www 1040ez Please click the link to view the image. Www 1040ez Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Www 1040ez Please click the link to view the image. Www 1040ez Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Www 1040ez Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Www 1040ez Free help with your tax return. Www 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. Www 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Www 1040ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Www 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Www 1040ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Www 1040ez To find the nearest VITA or TCE site, visit IRS. Www 1040ez gov or call 1-800-906-9887. Www 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www 1040ez aarp. Www 1040ez org/money/taxaide or call 1-888-227-7669. Www 1040ez   For more information on these programs, go to IRS. Www 1040ez gov and enter “VITA” in the search box. Www 1040ez Internet. Www 1040ez IRS. Www 1040ez gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Www 1040ez Apply for an Employer Identification Number (EIN). Www 1040ez Go to IRS. Www 1040ez gov and enter Apply for an EIN in the search box. Www 1040ez Request an Electronic Filing PIN by going to IRS. Www 1040ez gov and entering Electronic Filing PIN in the search box. Www 1040ez Check the status of your 2013 refund with Where's My Refund? Go to IRS. Www 1040ez gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www 1040ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www 1040ez Check the status of your amended return. Www 1040ez Go to IRS. Www 1040ez gov and enter Where's My Amended Return in the search box. Www 1040ez Download forms, instructions, and publications, including some accessible versions. Www 1040ez Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Www 1040ez gov or IRS2Go. Www 1040ez Tax return and tax account transcripts are generally available for the current year and past three years. Www 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www 1040ez gov. Www 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www 1040ez gov. Www 1040ez Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Www 1040ez gov or IRS2Go. Www 1040ez Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Www 1040ez An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Www 1040ez Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Www 1040ez If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Www 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www 1040ez Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Www 1040ez gov. Www 1040ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Www 1040ez Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Www 1040ez AARP offers the Tax-Aide counseling program as part of the TCE program. Www 1040ez Visit AARP's website to find the nearest Tax-Aide location. Www 1040ez Research your tax questions. Www 1040ez Search publications and instructions by topic or keyword. Www 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Www 1040ez Read Internal Revenue Bulletins. Www 1040ez Sign up to receive local and national tax news by email. Www 1040ez Phone. Www 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www 1040ez Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Www 1040ez Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Www 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887. Www 1040ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Www 1040ez Most VITA and TCE sites offer free electronic filing. Www 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www 1040ez Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Www 1040ez The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Www 1040ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www 1040ez Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Www 1040ez Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Www 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www 1040ez Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Www 1040ez You should receive your order within 10 business days. Www 1040ez Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Www 1040ez Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Www 1040ez Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Www 1040ez Call to ask tax questions, 1-800-829-1040. Www 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Www 1040ez gsa. Www 1040ez gov/fedrelay. Www 1040ez Walk-in. Www 1040ez You can find a selection of forms, publications and services — in-person, face-to-face. Www 1040ez Products. Www 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www 1040ez Services. Www 1040ez You can walk in to your local TAC most business days for personal, face-to-face tax help. Www 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Www 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Www 1040ez No appointment is necessary—just walk in. Www 1040ez Before visiting, check www. Www 1040ez irs. Www 1040ez gov/localcontacts for hours of operation and services provided. Www 1040ez Mail. Www 1040ez You can send your order for forms, instructions, and publications to the address below. Www 1040ez You should receive a response within 10 business days after your request is received. Www 1040ez  Internal Revenue Service 1201 N. Www 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Www 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www 1040ez What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Www 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www 1040ez You face (or your business is facing) an immediate threat of adverse action. Www 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www 1040ez Here's why we can help: TAS is an independent organization within the IRS. Www 1040ez Our advocates know how to work with the IRS. Www 1040ez Our services are free and tailored to meet your needs. Www 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Www 1040ez How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Www 1040ez irs. Www 1040ez gov/advocate, or call us toll-free at 1-877-777-4778. Www 1040ez How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Www 1040ez irs. Www 1040ez gov/sams. Www 1040ez Low Income Taxpayer Clinics. Www 1040ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Www 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www 1040ez Visit www. Www 1040ez TaxpayerAdvocate. Www 1040ez irs. Www 1040ez gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www 1040ez Prev  Up  Next   Home   More Online Publications
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Powers of Attorney for LLCs

If… And… Then the taxpayer is… Form 2848, POA is…

The LLC is a single member disregarded entity…

(except for employment taxes for which the entity is not considered disregarded; see Treas. Reg. § 301.7701-2(c)(2)(iv)(B))

The business or activity is reporting income and expenses on Form 1040, Schedules C or E… The individual. Spouses cannot sign on behalf of the member/spouse unless a separate POA exists naming the spouse.  Signed by the individual (member) and should include the SSN (and if one exists for employment or excise taxes, the EIN of the LLC.)
The business or activity is reporting income on Form 1041, Trust or Estate Tax Return The trustee, executor or other fiduciary responsible for filing the Form 1041 return; Generally the fiduciary must submit Form 56. Signed by the trustee, executor or fiduciary with the authority to bind the trust or estate, listing the EIN from the Form 1041.

The issue is employment taxes reported on Forms 940/941 series

The LLC business.

Signed by the LLC member.

See Treas. Reg. § 301.7701-2(c)(2)(iv)(B)

The LLC (regardless of number of members) elects to be treated as an association taxable as a corporation… The business is reporting income on Form 1120, U.S. Corporation Tax Return… The corporation Signed by a current corporate officer or employee having the authority to bind the corporation using the corporate EIN. 
The business is reporting income on Form 1120 S, U.S. Income Tax Return for an S Corporation and liability is determined at the corporate level… The corporation Signed by a current corporate officer or employee having the authority to bind the corporation using the corporate EIN. 
The business is reporting income on Form 1120 S, U.S. Income Tax Return for an S Corporation and liability is determined at the shareholder level… The individual shareholder Signed by the shareholder using the SSN (or in the case of a qualifying trust, the trust EIN).

The LLC is a multiple member entity…

Also refer to the TEFRA Rules

The business or activity is reporting on Form 1065, U.S. Return of Partnership Income, is not subject to TEFRA rules and the liability is determined at the partnership level (for example: employment taxes) The partnership  Signed by any manager authorized to act in the name of the partnership (based on state law that LLC manager has the authority to bind the partnership); the partnership uses its EIN. 
The business or activity is reporting on Form 1065, U.S. Return of Partnership Income, is not subject to TEFRA rules and the liability is determined at the partner level (eg: flow through items, distributive shares of income, deductions, credits, etc.)… Each partner separately Signed by each partner using his/her SSN. See flowchart below.
The LLC is a TEFRA partnership and has designated a Tax Matters Partner (TMP) on its return or via Form 13798-L for regular partnership level business The partners Form 2848 is signed by the manager under state law or the TMP. Generally, only a TMP signed POA can extend the period for assessing partners and only a manager signed POA can sign documents for the LLC itself. If the TMP is not a natural person, the attribution for who acts on behalf of that partner/entity signs the POA (for example: the person authorized under state law to sign on behalf of a partnership, officer of a corporation, trustee of a trust, etc.). 
The LLC is a TEFRA partnership and has designated a TMP but involves issues binding non-notice partners or requests for partnership level administrative adjustments The partners Not allowed. Only the TMP can file a partnership-level AAR or sign a settlement agreement binding non-notice partners.
The LLC is a TEFRA partnership and has not designated a TMP The partners A manager under state law or the default TMP under the largest profits interests test. See IRC § 6231(a)(7)(B);Treas. Reg. § 301.6231(a)(7)-2
Page Last Reviewed or Updated: 06-Dec-2013

The Www 1040ez

Www 1040ez Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. Www 1040ez irs. Www 1040ez gov/pub559. Www 1040ez Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. Www 1040ez Consistent treatment of estate and trust items. Www 1040ez  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. Www 1040ez Photographs of missing children. Www 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www 1040ez Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). Www 1040ez It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. Www 1040ez A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. Www 1040ez The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. Www 1040ez A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. Www 1040ez Also included in this publication are the following items: A checklist of the forms you may need and their due dates. Www 1040ez A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. Www 1040ez The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Www 1040ez Comments and suggestions. Www 1040ez   We welcome your comments about this publication and your suggestions for future editions. Www 1040ez   You can send us comments from http://www. Www 1040ez irs. Www 1040ez gov/formspubs. Www 1040ez Click on “More Information” and then on “Give us Feedback. Www 1040ez ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. Www 1040ez NW, IR-6526, Washington, DC 20224. Www 1040ez Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. Www 1040ez S. Www 1040ez Individual Income Tax Return 1041 U. Www 1040ez S. Www 1040ez Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www 1040ez Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. Www 1040ez Prev  Up  Next   Home   More Online Publications