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Amendment Taxes

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Amendment Taxes

Amendment taxes 9. Amendment taxes   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Amendment taxes Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Amendment taxes The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Amendment taxes After completing the worksheets, you should maintain them with your 403(b) records for that year. Amendment taxes Do not attach them to your tax return. Amendment taxes At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Amendment taxes If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Amendment taxes If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Amendment taxes When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Amendment taxes Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Amendment taxes By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Amendment taxes Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Amendment taxes At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Amendment taxes This means refiguring your limit based on your actual compensation figures for the year. Amendment taxes This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Amendment taxes Available Worksheets The following worksheets have been provided to help you figure your MAC. Amendment taxes Worksheet A. Amendment taxes Cost of Incidental Life Insurance. Amendment taxes Worksheet B. Amendment taxes Includible Compensation for Your Most Recent Year of Service Worksheet C. Amendment taxes Limit on Catch-Up Contributions. Amendment taxes ??? Worksheet 1. Amendment taxes Maximum Amount Contributable (MAC). Amendment taxes Worksheet A. Amendment taxes Cost of Incidental Life Insurance Note. Amendment taxes Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Amendment taxes This amount will be used to figure includible compensation for your most recent year of service. Amendment taxes 1. Amendment taxes Enter the value of the contract (amount payable upon your death) 1. Amendment taxes   2. Amendment taxes Enter the cash value in the contract at the end of the year 2. Amendment taxes   3. Amendment taxes Subtract line 2 from line 1. Amendment taxes This is the value of your current life insurance protection 3. Amendment taxes   4. Amendment taxes Enter your age on your birthday nearest the beginning of the policy year 4. Amendment taxes   5. Amendment taxes Enter the 1-year term premium for $1,000 of life insurance based on your age. Amendment taxes (From Figure 3-1) 5. Amendment taxes   6. Amendment taxes Divide line 3 by $1,000 6. Amendment taxes   7. Amendment taxes Multiply line 6 by line 5. Amendment taxes This is the cost of your incidental life insurance 7. Amendment taxes   Worksheet B. Amendment taxes Includible Compensation for Your Most Recent Year of Service1 Note. Amendment taxes Use this worksheet to figure includible compensation for your most recent year of service. Amendment taxes 1. Amendment taxes Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Amendment taxes   2. Amendment taxes Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Amendment taxes   3. Amendment taxes Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Amendment taxes   4. Amendment taxes Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Amendment taxes   5. Amendment taxes Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Amendment taxes   6. Amendment taxes Enter your foreign earned income exclusion for your most recent year of service 6. Amendment taxes   7. Amendment taxes Add lines 1, 2, 3, 4, 5, and 6 7. Amendment taxes   8. Amendment taxes Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Amendment taxes   9. Amendment taxes Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Amendment taxes   10. Amendment taxes Add lines 8 and 9 10. Amendment taxes   11. Amendment taxes Subtract line 10 from line 7. Amendment taxes This is your includible compensation for your most recent year of service 11. Amendment taxes   1Use estimated amounts if figuring includible compensation before the end of the year. Amendment taxes  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Amendment taxes Worksheet C. Amendment taxes Limit on Catch-Up Contributions Note. Amendment taxes If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Amendment taxes 1. Amendment taxes Maximum catch-up contributions 1. Amendment taxes $5,500 2. Amendment taxes Enter your includible compensation for your most recent year of service 2. Amendment taxes   3. Amendment taxes Enter your elective deferrals 3. Amendment taxes   4. Amendment taxes Subtract line 3 from line 2 4. Amendment taxes   5. Amendment taxes Enter the lesser of line 1 or line 4. Amendment taxes This is your limit on catch-up contributions 5. Amendment taxes   Worksheet 1. Amendment taxes Maximum Amount Contributable (MAC) Note. Amendment taxes Use this worksheet to figure your MAC. Amendment taxes Part I. Amendment taxes Limit on Annual Additions     1. Amendment taxes Enter your includible compensation for your most recent year of service 1. Amendment taxes   2. Amendment taxes Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Amendment taxes   3. Amendment taxes Enter the lesser of line 1 or line 2. Amendment taxes This is your limit on annual additions 3. Amendment taxes     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Amendment taxes     Part II. Amendment taxes Limit on Elective Deferrals     4. Amendment taxes Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Amendment taxes     Note. Amendment taxes If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Amendment taxes If not, enter zero (-0-) on line 16 and go to line 17. Amendment taxes     5. Amendment taxes Amount per year of service 5. Amendment taxes $ 5,000 6. Amendment taxes Enter your years of service 6. Amendment taxes   7. Amendment taxes Multiply line 5 by line 6 7. Amendment taxes   8. Amendment taxes Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Amendment taxes   9. Amendment taxes Subtract line 8 from line 7. Amendment taxes If zero or less, enter zero (-0-) 9. Amendment taxes   10. Amendment taxes Maximum increase in limit for long service 10. Amendment taxes $15,000 11. Amendment taxes Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Amendment taxes   12. Amendment taxes Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Amendment taxes   13. Amendment taxes Add line 11 and line 12 13. Amendment taxes   14. Amendment taxes Subtract line 13 from line 10 14. Amendment taxes   15. Amendment taxes Maximum additional contributions 15. Amendment taxes $ 3,000 16. Amendment taxes Enter the least of lines 9, 14, or 15. Amendment taxes This is your increase in the limit for long service 16. Amendment taxes   17. Amendment taxes Add lines 4 and 16. Amendment taxes This is your limit on elective deferrals 17. Amendment taxes     Part III. Amendment taxes Maximum Amount Contributable     18. Amendment taxes If you had only nonelective contributions, enter the amount from line 3. Amendment taxes This is your MAC. Amendment taxes    If you had only elective deferrals, enter the lesser of lines 3 or 17. Amendment taxes This is your MAC. Amendment taxes    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Amendment taxes This is your MAC. Amendment taxes (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Amendment taxes ) 18. Amendment taxes   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Amendment taxes You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Amendment taxes Prev  Up  Next   Home   More Online Publications
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The Amendment Taxes

Amendment taxes Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Amendment taxes The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Amendment taxes Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Amendment taxes Exclusion or deduction. Amendment taxes   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Amendment taxes Your employer can tell you whether your benefit plan qualifies. Amendment taxes To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Amendment taxes You cannot use Form 1040EZ. Amendment taxes   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Amendment taxes Therefore, you would not get an exclusion from wages. Amendment taxes Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Amendment taxes To claim the deduction, you must use Form 2441. Amendment taxes   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Amendment taxes Statement for employee. Amendment taxes   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Amendment taxes Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Amendment taxes Qualifying person(s). Amendment taxes   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Amendment taxes If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Amendment taxes Your disabled spouse who is not physically or mentally able to care for himself or herself. Amendment taxes Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Amendment taxes Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Amendment taxes For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Amendment taxes Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Amendment taxes Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Amendment taxes   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Amendment taxes   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Amendment taxes Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Amendment taxes Supplemental security income (SSI) payments. Amendment taxes   Social security benefits do not include SSI payments, which are not taxable. Amendment taxes Do not include these payments in your income. Amendment taxes Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Amendment taxes You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Amendment taxes Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Amendment taxes You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Amendment taxes For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Amendment taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Amendment taxes Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amendment taxes For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Amendment taxes Retirement and profit-sharing plans. Amendment taxes   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Amendment taxes The payments must be reported as a pension or annuity. Amendment taxes Accrued leave payment. Amendment taxes   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Amendment taxes The payment is not a disability payment. Amendment taxes Include it in your income in the tax year you receive it. Amendment taxes See Publication 525, Taxable and Nontaxable Income, for more information. Amendment taxes Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Amendment taxes For information about military and government disability pensions, see Publication 525. Amendment taxes VA disability benefits. Amendment taxes   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Amendment taxes If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Amendment taxes   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Amendment taxes These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Amendment taxes Other Payments You may receive other payments that are related to your disability. Amendment taxes The following payments are not taxable. Amendment taxes Benefit payments from a public welfare fund, such as payments due to blindness. Amendment taxes Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Amendment taxes Compensatory (but not punitive) damages for physical injury or physical sickness. Amendment taxes Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Amendment taxes Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Amendment taxes Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Amendment taxes Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Amendment taxes More detailed information can be found in Publication 525. Amendment taxes Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Amendment taxes Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Amendment taxes These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Amendment taxes This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Amendment taxes For more information, see Publication 525. Amendment taxes Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Amendment taxes You must use Schedule A (Form 1040) to itemize your deductions. Amendment taxes See your form instructions for information on the standard deduction and the deductions you can itemize. Amendment taxes The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Amendment taxes Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Amendment taxes Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Amendment taxes They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Amendment taxes You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Amendment taxes 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Amendment taxes The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Amendment taxes For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Amendment taxes Artificial limbs, contact lenses, eyeglasses, and hearing aids. Amendment taxes The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Amendment taxes Cost and repair of special telephone equipment for hearing-impaired persons. Amendment taxes Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Amendment taxes ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Amendment taxes Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Amendment taxes This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Amendment taxes Premiums for qualified long-term care insurance, up to certain amounts. Amendment taxes Improvements to a home that do not increase its value if the main purpose is medical care. Amendment taxes An example is constructing entrance or exit ramps. Amendment taxes Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Amendment taxes See Publication 502 for more information. Amendment taxes Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Amendment taxes If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Amendment taxes 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Amendment taxes You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amendment taxes Impairment-related expenses defined. Amendment taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amendment taxes Publication 502 contains more detailed information. Amendment taxes Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Amendment taxes Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Amendment taxes To qualify, you must pay these expenses so you can work or look for work. Amendment taxes The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Amendment taxes You can claim the credit on Form 1040 or 1040A. Amendment taxes You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Amendment taxes You figure the credit on Form 2441. Amendment taxes For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Amendment taxes Publication 503, Child and Dependent Care Expenses, contains more detailed information. Amendment taxes Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Amendment taxes S. Amendment taxes citizen or a resident alien and either of the following apply. Amendment taxes You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Amendment taxes You can claim the credit on Form 1040 or 1040A. Amendment taxes You figure the credit on Schedule R. Amendment taxes For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Amendment taxes Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Amendment taxes Earned Income Credit This credit is based on the amount of your earned income. Amendment taxes You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Amendment taxes To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Amendment taxes If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Amendment taxes You cannot use Form 1040EZ if you have a qualifying child. Amendment taxes Qualifying child. Amendment taxes   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Amendment taxes Earned income. Amendment taxes   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Amendment taxes However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amendment taxes More information. Amendment taxes   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Amendment taxes Publication 596, Earned Income Credit (EIC), contains more detailed information. Amendment taxes Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Amendment taxes A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Amendment taxes This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Amendment taxes In this case you do not have to pay employment taxes on the amount you pay. Amendment taxes But if you control what work is done and how it is done, the worker is your employee. Amendment taxes If you possess the right to discharge a worker, that worker is generally considered to be your employee. Amendment taxes If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Amendment taxes To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Amendment taxes Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Amendment taxes Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Amendment taxes For more information, see chapter 7 of Publication 535, Business Expenses. Amendment taxes Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Amendment taxes The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Amendment taxes See Form 8826, Disabled Access Credit, for more information. Amendment taxes Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Amendment taxes One targeted group consists of vocational rehabilitation referrals. Amendment taxes These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Amendment taxes See Form 5884, Work Opportunity Credit. Amendment taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amendment taxes 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. Amendment taxes Free help with your tax return. Amendment taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amendment taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amendment taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amendment taxes 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. Amendment taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amendment taxes To find the nearest VITA or TCE site, visit IRS. Amendment taxes gov or call 1-800-906-9887. Amendment taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amendment taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amendment taxes aarp. Amendment taxes org/money/taxaide or call 1-888-227-7669. Amendment taxes   For more information on these programs, go to IRS. Amendment taxes gov and enter “VITA” in the search box. Amendment taxes Internet. Amendment taxes IRS. Amendment taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amendment taxes Apply for an Employer Identification Number (EIN). Amendment taxes Go to IRS. Amendment taxes gov and enter Apply for an EIN in the search box. Amendment taxes Request an Electronic Filing PIN by going to IRS. Amendment taxes gov and entering Electronic Filing PIN in the search box. Amendment taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amendment taxes 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. Amendment taxes 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. Amendment taxes Check the status of your amended return. Amendment taxes Go to IRS. Amendment taxes gov and enter Where's My Amended Return in the search box. Amendment taxes Download forms, instructions, and publications, including some accessible versions. Amendment taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amendment taxes gov or IRS2Go. Amendment taxes Tax return and tax account transcripts are generally available for the current year and past three years. Amendment taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amendment taxes gov. Amendment taxes 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. Amendment taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amendment taxes gov. Amendment taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amendment taxes gov or IRS2Go. Amendment taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amendment taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amendment taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amendment taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amendment taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amendment taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amendment taxes gov. Amendment taxes 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. Amendment taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amendment taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Amendment taxes Visit AARP's website to find the nearest Tax-Aide location. Amendment taxes Research your tax questions. Amendment taxes Search publications and instructions by topic or keyword. Amendment taxes Read the Internal Revenue Code, regulations, or other official guidance. Amendment taxes Read Internal Revenue Bulletins. Amendment taxes Sign up to receive local and national tax news by email. Amendment taxes Phone. Amendment taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amendment taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amendment taxes 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. Amendment taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Amendment taxes 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. Amendment taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment taxes Most VITA and TCE sites offer free electronic filing. Amendment taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amendment taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amendment taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amendment taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amendment taxes 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. Amendment taxes 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. Amendment taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amendment taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amendment taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amendment taxes 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). Amendment taxes You should receive your order within 10 business days. Amendment taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amendment taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amendment taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amendment taxes Call to ask tax questions, 1-800-829-1040. Amendment taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amendment taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amendment taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amendment taxes gsa. Amendment taxes gov/fedrelay. Amendment taxes Walk-in. Amendment taxes You can find a selection of forms, publications and services — in-person, face-to-face. Amendment taxes Products. Amendment taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amendment taxes Services. Amendment taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Amendment taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment taxes 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. Amendment taxes No appointment is necessary—just walk in. Amendment taxes Before visiting, check www. Amendment taxes irs. Amendment taxes gov/localcontacts for hours of operation and services provided. Amendment taxes Mail. Amendment taxes You can send your order for forms, instructions, and publications to the address below. Amendment taxes You should receive a response within 10 business days after your request is received. Amendment taxes  Internal Revenue Service 1201 N. Amendment taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amendment taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amendment taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amendment taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amendment taxes 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. Amendment taxes You face (or your business is facing) an immediate threat of adverse action. Amendment taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amendment taxes   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. Amendment taxes Here's why we can help: TAS is an independent organization within the IRS. Amendment taxes Our advocates know how to work with the IRS. Amendment taxes Our services are free and tailored to meet your needs. Amendment taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amendment taxes 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. Amendment taxes irs. Amendment taxes gov/advocate, or call us toll-free at 1-877-777-4778. Amendment taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amendment taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amendment taxes irs. Amendment taxes gov/sams. Amendment taxes Low Income Taxpayer Clinics. Amendment taxes   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. Amendment taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amendment taxes Visit www. Amendment taxes TaxpayerAdvocate. Amendment taxes irs. Amendment taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amendment taxes Prev  Up  Next   Home   More Online Publications