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2011 Tax File

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2011 Tax File

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The 2011 Tax File

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