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Www Irs Gov Form 1040ez

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Www Irs Gov Form 1040ez

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Cherry Hill 57 Haddonfield Rd.
Cherry Hill, NJ 08002

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(856) 321-1328
Edison 100 Dey Place
Edison, NJ 08817

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(732) 572-9752
Freehold 4 Paragon Way
Freehold, NJ 07728

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(732) 660-0063
Mays Landing 5218 Atlantic Ave.
Mays Landing, NJ 08330

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(609) 625-0678 
Mountainside  200 Sheffield St.
Mountainside, NJ 07092 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(908) 301-2112 
Newark  20 Washington Place
Newark, NJ 07102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(973) 645-6690 
Paramus  1 Kalisa Way
Paramus, NJ 07652 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(201) 634-7052 
Parsippany  1719-C Rte. 10
Parsippany, NJ 07054 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 808-0821 
Paterson  200 Federal Plaza
Paterson, NJ 07505 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 357-4114 
Trenton  One State St. Square
50 West State St. 
Trenton, NJ 08608 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(609) 989-0533 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).


For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (973) 921-4043 in Springfield or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
20 Washington Place
First Floor
Newark, NJ 07102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Www Irs Gov Form 1040ez

Www irs gov form 1040ez 3. Www irs gov form 1040ez   Limit on Annual Additions Table of Contents Ministers and church employees. Www irs gov form 1040ez Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Www irs gov form 1040ez This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Www irs gov form 1040ez The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Www irs gov form 1040ez More than one 403(b) account. Www irs gov form 1040ez If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Www irs gov form 1040ez Ministers and church employees. Www irs gov form 1040ez   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Www irs gov form 1040ez For more information, see chapter 5. Www irs gov form 1040ez Participation in a qualified plan. Www irs gov form 1040ez If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Www irs gov form 1040ez You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Www irs gov form 1040ez Includible Compensation for Your Most Recent Year of Service Definition. Www irs gov form 1040ez   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Www irs gov form 1040ez When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Www irs gov form 1040ez This can happen if your tax year is not the same as your employer's annual work period. Www irs gov form 1040ez When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Www irs gov form 1040ez Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Www irs gov form 1040ez Tax year different from employer's annual work period. Www irs gov form 1040ez   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Www irs gov form 1040ez Example. Www irs gov form 1040ez A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Www irs gov form 1040ez To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Www irs gov form 1040ez Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Www irs gov form 1040ez A full year of service is equal to full-time employment for your employer's annual work period. Www irs gov form 1040ez After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Www irs gov form 1040ez Part-time or employed only part of the year. Www irs gov form 1040ez   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Www irs gov form 1040ez To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Www irs gov form 1040ez Example. Www irs gov form 1040ez You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Www irs gov form 1040ez Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Www irs gov form 1040ez Not yet employed for 1 year. Www irs gov form 1040ez   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Www irs gov form 1040ez Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Www irs gov form 1040ez Includible compensation is not the same as income included on your tax return. Www irs gov form 1040ez Compensation is a combination of income and benefits received in exchange for services provided to your employer. Www irs gov form 1040ez Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Www irs gov form 1040ez Includible compensation includes the following amounts. Www irs gov form 1040ez Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Www irs gov form 1040ez Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Www irs gov form 1040ez Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Www irs gov form 1040ez  Note. Www irs gov form 1040ez For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Www irs gov form 1040ez Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Www irs gov form 1040ez Income otherwise excluded under the foreign earned income exclusion. Www irs gov form 1040ez Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Www irs gov form 1040ez Includible compensation does not include the following items. Www irs gov form 1040ez Your employer's contributions to your 403(b) account. Www irs gov form 1040ez Compensation earned while your employer was not an eligible employer. Www irs gov form 1040ez Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Www irs gov form 1040ez The cost of incidental life insurance. Www irs gov form 1040ez See Cost of Incidental Life Insurance, later. Www irs gov form 1040ez If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Www irs gov form 1040ez Contributions after retirement. Www irs gov form 1040ez   Nonelective contributions may be made for an employee for up to 5 years after retirement. Www irs gov form 1040ez These contributions would be based on includible compensation for the last year of service before retirement. Www irs gov form 1040ez Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Www irs gov form 1040ez If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Www irs gov form 1040ez If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Www irs gov form 1040ez If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Www irs gov form 1040ez Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Www irs gov form 1040ez Not all annuity contracts include life insurance. Www irs gov form 1040ez Contact your plan administrator to determine if your contract includes incidental life insurance. Www irs gov form 1040ez If it does, you will need to figure the cost of life insurance each year the policy is in effect. Www irs gov form 1040ez Figuring the cost of incidental life insurance. Www irs gov form 1040ez If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Www irs gov form 1040ez To determine the amount of the life insurance premiums, you will need to know the following information. Www irs gov form 1040ez The value of your life insurance contract, which is the amount payable upon your death. Www irs gov form 1040ez The cash value of your life insurance contract at the end of the tax year. Www irs gov form 1040ez Your age on your birthday nearest the beginning of the policy year. Www irs gov form 1040ez Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Www irs gov form 1040ez You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Www irs gov form 1040ez Example. Www irs gov form 1040ez Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Www irs gov form 1040ez Your cash value in the contract at the end of the first year is zero. Www irs gov form 1040ez Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Www irs gov form 1040ez The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Www irs gov form 1040ez The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Www irs gov form 1040ez The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Www irs gov form 1040ez Figure 3-1. Www irs gov form 1040ez Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Www irs gov form 1040ez 70   35 $0. Www irs gov form 1040ez 99   70 $20. Www irs gov form 1040ez 62 1 0. Www irs gov form 1040ez 41   36 1. Www irs gov form 1040ez 01   71 22. Www irs gov form 1040ez 72 2 0. Www irs gov form 1040ez 27   37 1. Www irs gov form 1040ez 04   72 25. Www irs gov form 1040ez 07 3 0. Www irs gov form 1040ez 19   38 1. Www irs gov form 1040ez 06   73 27. Www irs gov form 1040ez 57 4 0. Www irs gov form 1040ez 13   39 1. Www irs gov form 1040ez 07   74 30. Www irs gov form 1040ez 18 5 0. Www irs gov form 1040ez 13   40 1. Www irs gov form 1040ez 10   75 33. Www irs gov form 1040ez 05 6 0. Www irs gov form 1040ez 14   41 1. Www irs gov form 1040ez 13   76 36. Www irs gov form 1040ez 33 7 0. Www irs gov form 1040ez 15   42 1. Www irs gov form 1040ez 20   77 40. Www irs gov form 1040ez 17 8 0. Www irs gov form 1040ez 16   43 1. Www irs gov form 1040ez 29   78 44. Www irs gov form 1040ez 33 9 0. Www irs gov form 1040ez 16   44 1. Www irs gov form 1040ez 40   79 49. Www irs gov form 1040ez 23 10 0. Www irs gov form 1040ez 16   45 1. Www irs gov form 1040ez 53   80 54. Www irs gov form 1040ez 56 11 0. Www irs gov form 1040ez 19   46 1. Www irs gov form 1040ez 67   81 60. Www irs gov form 1040ez 51 12 0. Www irs gov form 1040ez 24   47 1. Www irs gov form 1040ez 83   82 66. Www irs gov form 1040ez 74 13 0. Www irs gov form 1040ez 28   48 1. Www irs gov form 1040ez 98   83 73. Www irs gov form 1040ez 07 14 0. Www irs gov form 1040ez 33   49 2. Www irs gov form 1040ez 13   84 80. Www irs gov form 1040ez 35 15 0. Www irs gov form 1040ez 38   50 2. Www irs gov form 1040ez 30   85 88. Www irs gov form 1040ez 76 16 0. Www irs gov form 1040ez 52   51 2. Www irs gov form 1040ez 52   86 99. Www irs gov form 1040ez 16 17 0. Www irs gov form 1040ez 57   52 2. Www irs gov form 1040ez 81   87 110. Www irs gov form 1040ez 40 18 0. Www irs gov form 1040ez 59   53 3. Www irs gov form 1040ez 20   88 121. Www irs gov form 1040ez 85 19 0. Www irs gov form 1040ez 61   54 3. Www irs gov form 1040ez 65   89 133. Www irs gov form 1040ez 40 20 0. Www irs gov form 1040ez 62   55 4. Www irs gov form 1040ez 15   90 144. Www irs gov form 1040ez 30 21 0. Www irs gov form 1040ez 62   56 4. Www irs gov form 1040ez 68   91 155. Www irs gov form 1040ez 80 22 0. Www irs gov form 1040ez 64   57 5. Www irs gov form 1040ez 20   92 168. Www irs gov form 1040ez 75 23 0. Www irs gov form 1040ez 66   58 5. Www irs gov form 1040ez 66   93 186. Www irs gov form 1040ez 44 24 0. Www irs gov form 1040ez 68   59 6. Www irs gov form 1040ez 06   94 206. Www irs gov form 1040ez 70 25 0. Www irs gov form 1040ez 71   60 6. Www irs gov form 1040ez 51   95 228. Www irs gov form 1040ez 35 26 0. Www irs gov form 1040ez 73   61 7. Www irs gov form 1040ez 11   96 250. Www irs gov form 1040ez 01 27 0. Www irs gov form 1040ez 76   62 7. Www irs gov form 1040ez 96   97 265. Www irs gov form 1040ez 09 28 0. Www irs gov form 1040ez 80   63 9. Www irs gov form 1040ez 08   98 270. Www irs gov form 1040ez 11 29 0. Www irs gov form 1040ez 83   64 10. Www irs gov form 1040ez 41   99 281. Www irs gov form 1040ez 05 30 0. Www irs gov form 1040ez 87   65 11. Www irs gov form 1040ez 90       31 0. Www irs gov form 1040ez 90   66 13. Www irs gov form 1040ez 51       32 0. Www irs gov form 1040ez 93   67 15. Www irs gov form 1040ez 20       33 0. Www irs gov form 1040ez 96   68 16. Www irs gov form 1040ez 92       34 0. Www irs gov form 1040ez 98   69 18. Www irs gov form 1040ez 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Www irs gov form 1040ez Example 1. Www irs gov form 1040ez Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Www irs gov form 1040ez The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Www irs gov form 1040ez Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Www irs gov form 1040ez Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Www irs gov form 1040ez When figuring her includible compensation for this year, Lynne will subtract $28. Www irs gov form 1040ez Table 3-1. Www irs gov form 1040ez Worksheet A. Www irs gov form 1040ez Cost of Incidental Life Insurance Note. Www irs gov form 1040ez Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Www irs gov form 1040ez This amount will be used to figure includible compensation for your most recent year of service. Www irs gov form 1040ez 1. Www irs gov form 1040ez Enter the value of the contract (amount payable upon your death) 1. Www irs gov form 1040ez $20,000. Www irs gov form 1040ez 00 2. Www irs gov form 1040ez Enter the cash value in the contract at the end of the year 2. Www irs gov form 1040ez 0. Www irs gov form 1040ez 00 3. Www irs gov form 1040ez Subtract line 2 from line 1. Www irs gov form 1040ez This is the value of your current life insurance protection 3. Www irs gov form 1040ez $20,000. Www irs gov form 1040ez 00 4. Www irs gov form 1040ez Enter your age on your birthday nearest the beginning of the policy year 4. Www irs gov form 1040ez 44 5. Www irs gov form 1040ez Enter the 1-year term premium for $1,000 of life insurance based on your age. Www irs gov form 1040ez (From Figure 3-1) 5. Www irs gov form 1040ez $1. Www irs gov form 1040ez 40 6. Www irs gov form 1040ez Divide line 3 by $1,000 6. Www irs gov form 1040ez 20 7. Www irs gov form 1040ez Multiply line 6 by line 5. Www irs gov form 1040ez This is the cost of your incidental life insurance 7. Www irs gov form 1040ez $28. Www irs gov form 1040ez 00 Example 2. Www irs gov form 1040ez Lynne's cash value in the contract at the end of the second year is $1,000. Www irs gov form 1040ez In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Www irs gov form 1040ez In year two, Lynne's employer will include $29. Www irs gov form 1040ez 07 in her current year's income. Www irs gov form 1040ez Lynne will subtract this amount when figuring her includible compensation. Www irs gov form 1040ez Table 3-2. Www irs gov form 1040ez Worksheet A. Www irs gov form 1040ez Cost of Incidental Life Insurance Note. Www irs gov form 1040ez Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Www irs gov form 1040ez This amount will be used to figure includible compensation for your most recent year of service. Www irs gov form 1040ez 1. Www irs gov form 1040ez Enter the value of the contract (amount payable upon your death) 1. Www irs gov form 1040ez $20,000. Www irs gov form 1040ez 00 2. Www irs gov form 1040ez Enter the cash value in the contract at the end of the year 2. Www irs gov form 1040ez $1,000. Www irs gov form 1040ez 00 3. Www irs gov form 1040ez Subtract line 2 from line 1. Www irs gov form 1040ez This is the value of your current life insurance protection 3. Www irs gov form 1040ez $19,000. Www irs gov form 1040ez 00 4. Www irs gov form 1040ez Enter your age on your birthday nearest the beginning of the policy year 4. Www irs gov form 1040ez 45 5. Www irs gov form 1040ez Enter the 1-year term premium for $1,000 of life insurance based on your age. Www irs gov form 1040ez (From Figure 3-1) 5. Www irs gov form 1040ez $1. Www irs gov form 1040ez 53 6. Www irs gov form 1040ez Divide line 3 by $1,000 6. Www irs gov form 1040ez 19 7. Www irs gov form 1040ez Multiply line 6 by line 5. Www irs gov form 1040ez This is the cost of your incidental life insurance 7. Www irs gov form 1040ez $29. Www irs gov form 1040ez 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Www irs gov form 1040ez Example. Www irs gov form 1040ez Floyd has been periodically working full-time for a local hospital since September 2011. Www irs gov form 1040ez He needs to figure his limit on annual additions for 2014. Www irs gov form 1040ez The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Www irs gov form 1040ez During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Www irs gov form 1040ez Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Www irs gov form 1040ez Floyd has never worked abroad and there is no life insurance provided under the plan. Www irs gov form 1040ez Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Www irs gov form 1040ez Table 3-3. Www irs gov form 1040ez Floyd's Compensation Note. Www irs gov form 1040ez This table shows information Floyd will use to figure includible compensation for his most recent year of service. Www irs gov form 1040ez   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Www irs gov form 1040ez Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Www irs gov form 1040ez If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Www irs gov form 1040ez He figures his most recent year of service shown in the following list. Www irs gov form 1040ez Time he will work in 2014 is 6/12 of a year. Www irs gov form 1040ez Time worked in 2013 is 4/12 of a year. Www irs gov form 1040ez All of this time will be used to determine Floyd's most recent year of service. Www irs gov form 1040ez Time worked in 2012 is 4/12 of a year. Www irs gov form 1040ez Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Www irs gov form 1040ez Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Www irs gov form 1040ez Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Www irs gov form 1040ez His includible compensation for his most recent year of service is figured as shown in Table 3-4. Www irs gov form 1040ez After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Www irs gov form 1040ez Table 3-4. Www irs gov form 1040ez Worksheet B. Www irs gov form 1040ez Includible Compensation for Your Most Recent Year of Service1 Note. Www irs gov form 1040ez Use this worksheet to figure includible compensation for your most recent year of service. Www irs gov form 1040ez 1. Www irs gov form 1040ez Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Www irs gov form 1040ez $66,000 2. Www irs gov form 1040ez Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Www irs gov form 1040ez 4,4753 3. Www irs gov form 1040ez Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Www irs gov form 1040ez -0- 4. Www irs gov form 1040ez Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Www irs gov form 1040ez -0- 5. Www irs gov form 1040ez Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Www irs gov form 1040ez -0- 6. Www irs gov form 1040ez Enter your foreign earned income exclusion for your most recent year of service 6. Www irs gov form 1040ez -0- 7. Www irs gov form 1040ez Add lines 1, 2, 3, 4, 5, and 6 7. Www irs gov form 1040ez 70,475 8. Www irs gov form 1040ez Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Www irs gov form 1040ez -0- 9. Www irs gov form 1040ez Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Www irs gov form 1040ez -0- 10. Www irs gov form 1040ez Add lines 8 and 9 10. Www irs gov form 1040ez -0- 11. Www irs gov form 1040ez Subtract line 10 from line 7. Www irs gov form 1040ez This is your includible compensation for your most recent year of service 11. Www irs gov form 1040ez 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Www irs gov form 1040ez 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Www irs gov form 1040ez  3$4,475 ($2,000 + $1,650 + $825). Www irs gov form 1040ez Prev  Up  Next   Home   More Online Publications