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2012 Federal Tax Amendment

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2012 Federal Tax Amendment

2012 federal tax amendment Index A Acquisition indebtedness, Average acquisition indebtedness. 2012 federal tax amendment Annuity obligations, Annuity obligation. 2012 federal tax amendment By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. 2012 federal tax amendment Change in property use, Change in use of property. 2012 federal tax amendment Continued debt, Continued debt. 2012 federal tax amendment Debt modifying existing, Modifying existing debt. 2012 federal tax amendment Federal financing, Certain federal financing. 2012 federal tax amendment For performing exempt purpose, Debt incurred in performing exempt purpose. 2012 federal tax amendment Obligation to return collateral, Securities loans. 2012 federal tax amendment Property subject to mortgage or lien, Property acquired subject to mortgage or lien. 2012 federal tax amendment Real property, Real property debts of qualified organizations. 2012 federal tax amendment Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. 2012 federal tax amendment Contributions deduction, Charitable contributions deduction. 2012 federal tax amendment Convention or trade show activity, Convention or trade show activity. 2012 federal tax amendment D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. 2012 federal tax amendment Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. 2012 federal tax amendment Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. 2012 federal tax amendment Sponsorship, Qualified sponsorship activities. 2012 federal tax amendment Exempt function income, Exempt function income. 2012 federal tax amendment Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. 2012 federal tax amendment F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. 2012 federal tax amendment L Limits, Limits. 2012 federal tax amendment M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. 2012 federal tax amendment P Publications (see Tax help) R Rents, Rents. 2012 federal tax amendment Return, Returns and Filing Requirements Royalties, Royalties. 2012 federal tax amendment S Specific deduction, Specific deduction. 2012 federal tax amendment T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. 2012 federal tax amendment Colleges and universities, Colleges and universities. 2012 federal tax amendment Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. 2012 federal tax amendment Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. 2012 federal tax amendment U. 2012 federal tax amendment S. 2012 federal tax amendment instrumentalities, U. 2012 federal tax amendment S. 2012 federal tax amendment instrumentalities. 2012 federal tax amendment Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 federal tax amendment Title-holding corporations, Title-holding corporations. 2012 federal tax amendment TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. 2012 federal tax amendment Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. 2012 federal tax amendment Income from lending securities, Income from lending securities. 2012 federal tax amendment Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. 2012 federal tax amendment S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. 2012 federal tax amendment Average acquisition indebtedness, Average acquisition indebtedness. 2012 federal tax amendment Average adjusted basis, Average adjusted basis. 2012 federal tax amendment Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. 2012 federal tax amendment Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. 2012 federal tax amendment Indeterminate property price, Indeterminate price. 2012 federal tax amendment Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. 2012 federal tax amendment Book publishing, Book publishing. 2012 federal tax amendment Broadcasting rights, Broadcasting rights. 2012 federal tax amendment Business league's parking and bus services, Business league's parking and bus services. 2012 federal tax amendment Convenience of members, Convenience of members. 2012 federal tax amendment Convention or trade show, Convention or trade show activity. 2012 federal tax amendment Directory of members, Directory of members. 2012 federal tax amendment Distribution of low cost articles, Distribution of low cost articles. 2012 federal tax amendment Dual use facilities, etc. 2012 federal tax amendment , Dual use of assets or facilities. 2012 federal tax amendment Employees association sales, Employee association sales. 2012 federal tax amendment Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. 2012 federal tax amendment Gambling activities other than bingo, Gambling activities other than bingo. 2012 federal tax amendment Halfway house, Halfway house workshop. 2012 federal tax amendment Health club program, Health club program. 2012 federal tax amendment Hearing aid sales, Sales of hearing aids. 2012 federal tax amendment Hospital facilities, Hospital facilities. 2012 federal tax amendment Hospital services, Hospital services. 2012 federal tax amendment Insurance programs, Insurance programs. 2012 federal tax amendment Magazine publishing, Magazine publishing. 2012 federal tax amendment Member lists rentals, etc. 2012 federal tax amendment , Exchange or rental of member lists. 2012 federal tax amendment Membership list sales, Membership list sales. 2012 federal tax amendment Miniature golf course, Miniature golf course. 2012 federal tax amendment Museum eating facilities, Museum eating facilities. 2012 federal tax amendment Museum greeting card sales, Museum greeting card sales. 2012 federal tax amendment Pet boarding and grooming services, Pet boarding and grooming services. 2012 federal tax amendment Pole rentals, Pole rentals. 2012 federal tax amendment Public entertainment activity, Public entertainment activity. 2012 federal tax amendment Publishing legal notices, Publishing legal notices. 2012 federal tax amendment Regularly conducted, Regularly conducted. 2012 federal tax amendment Sales commissions, Sales commissions. 2012 federal tax amendment Sales of advertising space, Sales of advertising space. 2012 federal tax amendment School facilities, School facilities. 2012 federal tax amendment School handicraft shop, School handicraft shop. 2012 federal tax amendment Selling donated merchandise, Selling donated merchandise. 2012 federal tax amendment Selling endorsements, Selling endorsements. 2012 federal tax amendment Sponsoring entertainment events, Sponsoring entertainment events. 2012 federal tax amendment Substantially related, Not substantially related. 2012 federal tax amendment Trade or business defined, Trade or business. 2012 federal tax amendment Travel tour programs, Travel tour programs. 2012 federal tax amendment Volunteer workforce, Volunteer workforce. 2012 federal tax amendment Yearbook advertising, Yearbook advertising. 2012 federal tax amendment Youth residence, Youth residence. 2012 federal tax amendment Unstated trade or business Bingo games, Bingo games. 2012 federal tax amendment V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. 2012 federal tax amendment Prev  Up     Home   More Online Publications
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Smart Grocery Shopping

It can be a challenge to make healthy food choices and stay within your food budget. Here are some tips to help you get the most from your grocery budget:

  • Take an inventory of the food you already have in your home. Plan your meals for the week, keeping in mind what you already have in your pantry.
  • Make a shopping list and stick to it.
  • Compare unit prices (cost per ounce or pound) to determmine if you are getting the best deal.
  • Buy the generic store brand versions of foods.
  • Take advantage of store loyalty savings programs, as well as clipping coupons and online discounts. Remember that stores retain your purchase habits. Make sure you are protecting your privacy and know your rights.
  • Only take advantage of the deal if you know you will eat the discounted item. It’s not a deal if the food goes to waste.
  • Shop the perimeter of the store for nutrient dense foods. Processed and packaged foods tend to be more expensive.
  • Visit your local farmer’s market to find fresh produce. Arrive early to get the best selection or late to get the best deals. Fresh food spoils quickly so don’t buy more than you can eat or freeze. Find your local farmers market.
  • Shop for foods that are in season. When the supply is plentiful, the prices tend to be lower.
  • Some stores offer discounts to customers for bringing their own bags.

For more grocery shopping tips visit eXtension.org and choosemyplate.gov.

The 2012 Federal Tax Amendment

2012 federal tax amendment 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. 2012 federal tax amendment Determine Initial Amount Step 2. 2012 federal tax amendment Total Certain Nontaxable Pensions and Benefits Step 3. 2012 federal tax amendment Determine Excess Adjusted Gross Income Step 4. 2012 federal tax amendment Determine the Total of Steps 2 and 3 Step 5. 2012 federal tax amendment 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. 2012 federal tax amendment You are a qualified individual. 2012 federal tax amendment Your income is not more than certain limits. 2012 federal tax amendment You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 2012 federal tax amendment Use Figure A first to see if you are a qualified individual. 2012 federal tax amendment If you are, go to Table 1 to make sure your income is not too high to take the credit. 2012 federal tax amendment You can take the credit only if you file Form 1040 or Form 1040A. 2012 federal tax amendment You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2012 federal tax amendment Qualified Individual You are a qualified individual for this credit if you are a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien, and either of the following applies. 2012 federal tax amendment You were age 65 or older at the end of 2013. 2012 federal tax amendment You were under age 65 at the end of 2013 and all three of the following statements are true. 2012 federal tax amendment You retired on permanent and total disability (explained later). 2012 federal tax amendment You received taxable disability income for 2013. 2012 federal tax amendment On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2012 federal tax amendment Age 65. 2012 federal tax amendment   You are considered to be age 65 on the day before your 65th birthday. 2012 federal tax amendment As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2012 federal tax amendment U. 2012 federal tax amendment S. 2012 federal tax amendment Citizen or Resident Alien You must be a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien (or be treated as a resident alien) to take the credit. 2012 federal tax amendment Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2012 federal tax amendment Exceptions. 2012 federal tax amendment   You may be able to take the credit if you are a nonresident alien who is married to a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2012 federal tax amendment S. 2012 federal tax amendment resident alien. 2012 federal tax amendment If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2012 federal tax amendment   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. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2012 federal tax amendment S. 2012 federal tax amendment resident alien for the entire year. 2012 federal tax amendment In that case, you may be allowed to take the credit. 2012 federal tax amendment   For information on these choices, see chapter 1 of Publication 519, U. 2012 federal tax amendment S. 2012 federal tax amendment Tax Guide for Aliens. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Head of household. 2012 federal tax amendment   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. 2012 federal tax amendment You file a separate return. 2012 federal tax amendment You paid more than half the cost of keeping up your home during the tax year. 2012 federal tax amendment 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. 2012 federal tax amendment (See Temporary absences under Head of Household in Publication 501. 2012 federal tax amendment ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2012 federal tax amendment Figure A. 2012 federal tax amendment Are You a Qualified Individual? Please click here for the text description of the image. 2012 federal tax amendment 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 ). 2012 federal tax amendment 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. 2012 federal tax amendment Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2012 federal tax amendment 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. 2012 federal tax amendment You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2012 federal tax amendment Permanent and total disability. 2012 federal tax amendment    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2012 federal tax amendment 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. 2012 federal tax amendment See Physician's statement , later. 2012 federal tax amendment Substantial gainful activity. 2012 federal tax amendment   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. 2012 federal tax amendment 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. 2012 federal tax amendment   Substantial gainful activity is not work you do to take care of yourself or your home. 2012 federal tax amendment It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2012 federal tax amendment However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2012 federal tax amendment    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2012 federal tax amendment   The following examples illustrate the tests of substantial gainful activity. 2012 federal tax amendment Example 1. 2012 federal tax amendment Trisha, a sales clerk, retired on disability. 2012 federal tax amendment She is 53 years old and now works as a full-time babysitter for the minimum wage. 2012 federal tax amendment 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. 2012 federal tax amendment She cannot take the credit because she is able to engage in substantial gainful activity. 2012 federal tax amendment Example 2. 2012 federal tax amendment Tom, a bookkeeper, retired on disability. 2012 federal tax amendment He is 59 years old and now drives a truck for a charitable organization. 2012 federal tax amendment He sets his own hours and is not paid. 2012 federal tax amendment Duties of this nature generally are performed for pay or profit. 2012 federal tax amendment Some weeks he works 10 hours, and some weeks he works 40 hours. 2012 federal tax amendment Over the year he averages 20 hours a week. 2012 federal tax amendment The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 2012 federal tax amendment This is true even though Tom is not paid and he sets his own hours. 2012 federal tax amendment He cannot take the credit. 2012 federal tax amendment Example 3. 2012 federal tax amendment John, who retired on disability, took a job with a former employer on a trial basis. 2012 federal tax amendment The purpose of the job was to see if John could do the work. 2012 federal tax amendment The trial period lasted for 6 months during which John was paid the minimum wage. 2012 federal tax amendment Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 2012 federal tax amendment The activity was gainful because John was paid at least the minimum wage. 2012 federal tax amendment But the activity was not substantial because his duties were nonproductive. 2012 federal tax amendment These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 2012 federal tax amendment Example 4. 2012 federal tax amendment Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 2012 federal tax amendment Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 2012 federal tax amendment Joan can select the time of day when she feels most fit to work. 2012 federal tax amendment 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. 2012 federal tax amendment The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 2012 federal tax amendment Sheltered employment. 2012 federal tax amendment   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2012 federal tax amendment These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2012 federal tax amendment   Compared to commercial employment, pay is lower for sheltered employment. 2012 federal tax amendment Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2012 federal tax amendment The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2012 federal tax amendment Physician's statement. 2012 federal tax amendment   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. 2012 federal tax amendment You can use the statement in the Instructions for Schedule R. 2012 federal tax amendment   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2012 federal tax amendment Veterans. 2012 federal tax amendment    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. 2012 federal tax amendment VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2012 federal tax amendment You can get this form from your local VA regional office. 2012 federal tax amendment Physician's statement obtained in earlier year. 2012 federal tax amendment   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. 2012 federal tax amendment For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2012 federal tax amendment If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2012 federal tax amendment   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. 2012 federal tax amendment Disability income. 2012 federal tax amendment   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2012 federal tax amendment Disability income must meet both of the following requirements. 2012 federal tax amendment It must be paid under your employer's accident or health plan or pension plan. 2012 federal tax amendment 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. 2012 federal tax amendment Payments that are not disability income. 2012 federal tax amendment    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2012 federal tax amendment 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. 2012 federal tax amendment    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. 2012 federal tax amendment Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2012 federal tax amendment Income Limits To determine if you can claim the credit, you must consider two income limits. 2012 federal tax amendment The first limit is the amount of your adjusted gross income (AGI). 2012 federal tax amendment The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2012 federal tax amendment The limits are shown in Table 1. 2012 federal tax amendment 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. 2012 federal tax amendment See Figuring the Credit Yourself , later. 2012 federal tax amendment Table 1. 2012 federal tax amendment 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. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   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. 2012 federal tax amendment 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. 2012 federal tax amendment Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 2012 federal tax amendment See Figuring the Credit Yourself , next. 2012 federal tax amendment If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 2012 federal tax amendment 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. 2012 federal tax amendment If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 2012 federal tax amendment If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 2012 federal tax amendment Attach Schedule R to your return. 2012 federal tax amendment Table 2. 2012 federal tax amendment Initial Amounts IF your filing status is. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   THEN enter on line 10 of Schedule R. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment 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. 2012 federal tax amendment     2 Amount cannot be more than your combined taxable disability income. 2012 federal tax amendment     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 2012 federal tax amendment   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 2012 federal tax amendment Next, fill out Schedule R, Part III. 2012 federal tax amendment If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 2012 federal tax amendment 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. 2012 federal tax amendment There are five steps in Part III to determine the amount of your credit. 2012 federal tax amendment Determine your initial amount (lines 10–12). 2012 federal tax amendment Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 2012 federal tax amendment Determine your excess adjusted gross income (lines 14–17). 2012 federal tax amendment Determine the total of steps 2 and 3 (line 18). 2012 federal tax amendment Determine your credit (lines 19–22). 2012 federal tax amendment These steps are discussed in more detail next. 2012 federal tax amendment Step 1. 2012 federal tax amendment Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 2012 federal tax amendment See Table 2. 2012 federal tax amendment Your initial amount is on line 12. 2012 federal tax amendment Initial amounts for persons under age 65. 2012 federal tax amendment   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 2012 federal tax amendment Special rules for joint returns. 2012 federal tax amendment   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. 2012 federal tax amendment   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. 2012 federal tax amendment Step 2. 2012 federal tax amendment 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. 2012 federal tax amendment You must reduce your initial amount by these payments. 2012 federal tax amendment Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 2012 federal tax amendment If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 2012 federal tax amendment 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. 2012 federal tax amendment Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 2012 federal tax amendment Nontaxable social security payments. 2012 federal tax amendment 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. 2012 federal tax amendment (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. 2012 federal tax amendment ) Nontaxable railroad retirement pension payments treated as social security. 2012 federal tax amendment This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 2012 federal tax amendment Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 2012 federal tax amendment (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. 2012 federal tax amendment ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 2012 federal tax amendment (Do not include amounts that are a return of your cost of a pension or annuity. 2012 federal tax amendment These amounts do not reduce your initial amount. 2012 federal tax amendment ) You should be sure to take into account all of the nontaxable amounts you receive. 2012 federal tax amendment These amounts are verified by the IRS through information supplied by other government agencies. 2012 federal tax amendment Step 3. 2012 federal tax amendment Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 2012 federal tax amendment Figure your excess adjusted gross income on lines 14–17. 2012 federal tax amendment You figure your excess adjusted gross income as follows. 2012 federal tax amendment Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 2012 federal tax amendment $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. 2012 federal tax amendment Divide the result of (1) by 2. 2012 federal tax amendment Step 4. 2012 federal tax amendment 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). 2012 federal tax amendment Step 5. 2012 federal tax amendment 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% (. 2012 federal tax amendment 15). 2012 federal tax amendment In certain cases, the amount of your credit may be limited. 2012 federal tax amendment See Limit on credit , later. 2012 federal tax amendment Example. 2012 federal tax amendment You are 66 years old and your spouse is 64. 2012 federal tax amendment Your spouse is not disabled. 2012 federal tax amendment You file a joint return on Form 1040. 2012 federal tax amendment Your adjusted gross income is $14,630. 2012 federal tax amendment Together you received $3,200 from social security, which was nontaxable. 2012 federal tax amendment You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 2012 federal tax amendment Initial amount (line 12) $5,000 2. 2012 federal tax amendment Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 2012 federal tax amendment Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 2012 federal tax amendment Add (2) and (3) (line 18) 5,515 5. 2012 federal tax amendment 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. 2012 federal tax amendment Limit on credit. 2012 federal tax amendment   The amount of credit you can claim is generally limited to the amount of your tax. 2012 federal tax amendment Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2012 federal tax amendment Examples The following examples illustrate the credit for the elderly or the disabled. 2012 federal tax amendment The initial amounts are taken from Table 2, earlier. 2012 federal tax amendment Example 1. 2012 federal tax amendment James Davis is 58 years old, single, and files Form 1040A. 2012 federal tax amendment In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 2012 federal tax amendment He got the required physician's statement in 2011 and kept it with his tax records. 2012 federal tax amendment His physician signed on line B of the statement. 2012 federal tax amendment This year James checks the box in Schedule R, Part II. 2012 federal tax amendment He does not need to get another statement for 2013. 2012 federal tax amendment 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). 2012 federal tax amendment He figures the credit on Schedule R as follows: 1. 2012 federal tax amendment Initial amount   $5,000 2. 2012 federal tax amendment Taxable disability pension   11,400 3. 2012 federal tax amendment Smaller of line 1 or line 2   5,000 4. 2012 federal tax amendment Nontaxable social security  benefits $1,500     5. 2012 federal tax amendment Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 2012 federal tax amendment Add lines 4 and 5   3,500 7. 2012 federal tax amendment Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 2012 federal tax amendment Multiply line 7 by 15% (. 2012 federal tax amendment 15)   225 9. 2012 federal tax amendment Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 2012 federal tax amendment Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 2012 federal tax amendment The Schedule R for James Davis is not shown. 2012 federal tax amendment Example 2. 2012 federal tax amendment William White is 53. 2012 federal tax amendment His wife Helen is 49. 2012 federal tax amendment William had a stroke 3 years ago and retired on permanent and total disability. 2012 federal tax amendment He is still permanently and totally disabled because of the stroke. 2012 federal tax amendment In November, Helen was injured in an accident at work and retired on permanent and total disability. 2012 federal tax amendment William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 2012 federal tax amendment Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 2012 federal tax amendment Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 2012 federal tax amendment They do not itemize deductions. 2012 federal tax amendment They do not have any amounts that would increase their standard deduction. 2012 federal tax amendment Helen's doctor completed the physician's statement in the Instructions for Schedule R. 2012 federal tax amendment Helen is not required to include the statement with their return, but she must keep it for her records. 2012 federal tax amendment William got a physician's statement for the year he had the stroke. 2012 federal tax amendment His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 2012 federal tax amendment William has kept the physician's statement with his records. 2012 federal tax amendment He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 2012 federal tax amendment William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 2012 federal tax amendment They attach Schedule R to their Form 1040 and enter $41 on line 53. 2012 federal tax amendment They check box c on line 53 and enter “Sch R” on the line next to that box. 2012 federal tax amendment See their filled-in Schedule R and Helen's filled-in physician's statement, later. 2012 federal tax amendment 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. 2012 federal tax amendment A person is permanently and totally disabled if both of the following apply:   1. 2012 federal tax amendment He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2012 federal tax amendment   2. 2012 federal tax amendment 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. 2012 federal tax amendment Physician's Statement     I certify that Helen A. 2012 federal tax amendment 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. 2012 federal tax amendment If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 2012 federal tax amendment 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. 2012 federal tax amendment Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 2012 federal tax amendment Doctor 1900 Green St. 2012 federal tax amendment , Hometown, MD 20000         This image is too large to be displayed in the current screen. 2012 federal tax amendment Please click the link to view the image. 2012 federal tax amendment Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 2012 federal tax amendment Please click the link to view the image. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Free help with your tax return. 2012 federal tax amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 federal tax amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 federal tax amendment 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. 2012 federal tax amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 federal tax amendment To find the nearest VITA or TCE site, visit IRS. 2012 federal tax amendment gov or call 1-800-906-9887. 2012 federal tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 federal tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 federal tax amendment aarp. 2012 federal tax amendment org/money/taxaide or call 1-888-227-7669. 2012 federal tax amendment   For more information on these programs, go to IRS. 2012 federal tax amendment gov and enter “VITA” in the search box. 2012 federal tax amendment Internet. 2012 federal tax amendment IRS. 2012 federal tax amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 federal tax amendment Apply for an Employer Identification Number (EIN). 2012 federal tax amendment Go to IRS. 2012 federal tax amendment gov and enter Apply for an EIN in the search box. 2012 federal tax amendment Request an Electronic Filing PIN by going to IRS. 2012 federal tax amendment gov and entering Electronic Filing PIN in the search box. 2012 federal tax amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Check the status of your amended return. 2012 federal tax amendment Go to IRS. 2012 federal tax amendment gov and enter Where's My Amended Return in the search box. 2012 federal tax amendment Download forms, instructions, and publications, including some accessible versions. 2012 federal tax amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 federal tax amendment gov or IRS2Go. 2012 federal tax amendment Tax return and tax account transcripts are generally available for the current year and past three years. 2012 federal tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment 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. 2012 federal tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 federal tax amendment gov or IRS2Go. 2012 federal tax amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 federal tax amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 federal tax amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 federal tax amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 federal tax amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 federal tax amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment 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. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 federal tax amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 federal tax amendment AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 federal tax amendment Visit AARP's website to find the nearest Tax-Aide location. 2012 federal tax amendment Research your tax questions. 2012 federal tax amendment Search publications and instructions by topic or keyword. 2012 federal tax amendment Read the Internal Revenue Code, regulations, or other official guidance. 2012 federal tax amendment Read Internal Revenue Bulletins. 2012 federal tax amendment Sign up to receive local and national tax news by email. 2012 federal tax amendment Phone. 2012 federal tax amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 federal tax amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 federal tax amendment 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. 2012 federal tax amendment Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 federal tax amendment 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. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 federal tax amendment Most VITA and TCE sites offer free electronic filing. 2012 federal tax amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 federal tax amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 federal tax amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 federal tax amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 federal tax amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 federal tax amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 federal tax amendment 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). 2012 federal tax amendment You should receive your order within 10 business days. 2012 federal tax amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 federal tax amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 federal tax amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 federal tax amendment Call to ask tax questions, 1-800-829-1040. 2012 federal tax amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 federal tax amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 federal tax amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 federal tax amendment gsa. 2012 federal tax amendment gov/fedrelay. 2012 federal tax amendment Walk-in. 2012 federal tax amendment You can find a selection of forms, publications and services — in-person, face-to-face. 2012 federal tax amendment Products. 2012 federal tax amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 federal tax amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 federal tax amendment Services. 2012 federal tax amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 federal tax amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 federal tax amendment 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. 2012 federal tax amendment No appointment is necessary—just walk in. 2012 federal tax amendment Before visiting, check www. 2012 federal tax amendment irs. 2012 federal tax amendment gov/localcontacts for hours of operation and services provided. 2012 federal tax amendment Mail. 2012 federal tax amendment You can send your order for forms, instructions, and publications to the address below. 2012 federal tax amendment You should receive a response within 10 business days after your request is received. 2012 federal tax amendment  Internal Revenue Service 1201 N. 2012 federal tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 federal tax amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 federal tax amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 federal tax amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 federal tax amendment 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. 2012 federal tax amendment You face (or your business is facing) an immediate threat of adverse action. 2012 federal tax amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 federal tax amendment   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. 2012 federal tax amendment Here's why we can help: TAS is an independent organization within the IRS. 2012 federal tax amendment Our advocates know how to work with the IRS. 2012 federal tax amendment Our services are free and tailored to meet your needs. 2012 federal tax amendment We have offices in every state, the District of Columbia, and Puerto Rico. 2012 federal tax amendment 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. 2012 federal tax amendment irs. 2012 federal tax amendment gov/advocate, or call us toll-free at 1-877-777-4778. 2012 federal tax amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 federal tax amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 federal tax amendment irs. 2012 federal tax amendment gov/sams. 2012 federal tax amendment Low Income Taxpayer Clinics. 2012 federal tax amendment   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. 2012 federal tax amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 federal tax amendment Visit www. 2012 federal tax amendment TaxpayerAdvocate. 2012 federal tax amendment irs. 2012 federal tax amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 federal tax amendment Prev  Up  Next   Home   More Online Publications