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2010 Taxes Cheap 1099g Form W

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2010 Taxes Cheap 1099g Form W

2010 taxes cheap 1099g form w Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. 2010 taxes cheap 1099g form w gov for information about Publication 584-B, at www. 2010 taxes cheap 1099g form w irs. 2010 taxes cheap 1099g form w gov/pub584b. 2010 taxes cheap 1099g form w Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. 2010 taxes cheap 1099g form w Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. 2010 taxes cheap 1099g form w It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. 2010 taxes cheap 1099g form w These schedules, however, are for your information only. 2010 taxes cheap 1099g form w You must complete Form 4684, Casualties and Thefts, to report your loss. 2010 taxes cheap 1099g form w Prev  Up  Next   Home   More Online Publications
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Phone Number: 501-664-7274

The 2010 Taxes Cheap 1099g Form W

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