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Blank Printable 1040ez Form

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Blank printable 1040ez form 31. Blank printable 1040ez form   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Blank printable 1040ez form Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Blank printable 1040ez form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Blank printable 1040ez form Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. Blank printable 1040ez form . Blank printable 1040ez form  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). Blank printable 1040ez form NIIT is a 3. Blank printable 1040ez form 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. Blank printable 1040ez form Use Form 8960, Net Investment Income Tax, to figure this tax. Blank printable 1040ez form For more information on NIIT, go to www. Blank printable 1040ez form irs. Blank printable 1040ez form gov and enter “Net Investment Income Tax” in the search box. Blank printable 1040ez form Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. Blank printable 1040ez form If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Blank printable 1040ez form (See Parent's Election To Report Child's Interest and Dividends , later. Blank printable 1040ez form ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Blank printable 1040ez form (See Tax for Certain Children Who Have Unearned Income , later. Blank printable 1040ez form ) For these rules, the term “child” includes a legally adopted child and a stepchild. Blank printable 1040ez form These rules apply whether or not the child is a dependent. Blank printable 1040ez form Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Blank printable 1040ez form The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Blank printable 1040ez form Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Blank printable 1040ez form Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Blank printable 1040ez form Parents are married. Blank printable 1040ez form   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Blank printable 1040ez form Parents not living together. Blank printable 1040ez form   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Blank printable 1040ez form If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Blank printable 1040ez form   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. Blank printable 1040ez form Parents are divorced. Blank printable 1040ez form   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Blank printable 1040ez form Custodial parent remarried. Blank printable 1040ez form   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Blank printable 1040ez form Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Blank printable 1040ez form Do not use the return of the noncustodial parent. Blank printable 1040ez form   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Blank printable 1040ez form If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Blank printable 1040ez form Parents never married. Blank printable 1040ez form   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Blank printable 1040ez form If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Blank printable 1040ez form Widowed parent remarried. Blank printable 1040ez form   If a widow or widower remarries, the new spouse is treated as the child's other parent. Blank printable 1040ez form The rules explained earlier under Custodial parent remarried apply. Blank printable 1040ez form Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Blank printable 1040ez form If you do, your child will not have to file a return. Blank printable 1040ez form You can make this election only if all the following conditions are met. Blank printable 1040ez form Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Blank printable 1040ez form Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Blank printable 1040ez form The child's gross income was less than $10,000. Blank printable 1040ez form The child is required to file a return unless you make this election. Blank printable 1040ez form The child does not file a joint return for the year. Blank printable 1040ez form No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Blank printable 1040ez form No federal income tax was taken out of your child's income under the backup withholding rules. Blank printable 1040ez form You are the parent whose return must be used when applying the special tax rules for children. Blank printable 1040ez form (See Which Parent's Return To Use , earlier. Blank printable 1040ez form ) These conditions are also shown in Figure 31-A. Blank printable 1040ez form Certain January 1 birthdays. Blank printable 1040ez form   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Blank printable 1040ez form You cannot make this election for such a child unless the child was a full-time student. Blank printable 1040ez form   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Blank printable 1040ez form You cannot make this election for such a child. Blank printable 1040ez form Full-time student. Blank printable 1040ez form   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. Blank printable 1040ez form A school includes a technical, trade, or mechanical school. Blank printable 1040ez form It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Blank printable 1040ez form How to make the election. Blank printable 1040ez form   Make the election by attaching Form 8814 to your Form 1040. Blank printable 1040ez form (If you make this election, you cannot file Form 1040A or Form 1040EZ. Blank printable 1040ez form ) Attach a separate Form 8814 for each child for whom you make the election. Blank printable 1040ez form You can make the election for one or more children and not for others. Blank printable 1040ez form Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Blank printable 1040ez form Rate may be higher. Blank printable 1040ez form   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Blank printable 1040ez form This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Blank printable 1040ez form However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Blank printable 1040ez form Deductions you cannot take. Blank printable 1040ez form   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Blank printable 1040ez form The additional standard deduction if the child is blind. Blank printable 1040ez form The deduction for a penalty on an early withdrawal of your child's savings. Blank printable 1040ez form Itemized deductions (such as your child's investment expenses or charitable contributions). Blank printable 1040ez form Reduced deductions or credits. Blank printable 1040ez form   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. Blank printable 1040ez form Deduction for contributions to a traditional individual retirement arrangement (IRA). Blank printable 1040ez form Deduction for student loan interest. Blank printable 1040ez form Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Blank printable 1040ez form Credit for child and dependent care expenses. Blank printable 1040ez form Child tax credit. Blank printable 1040ez form Education tax credits. Blank printable 1040ez form Earned income credit. Blank printable 1040ez form Penalty for underpayment of estimated tax. Blank printable 1040ez form   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Blank printable 1040ez form If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Blank printable 1040ez form See chapter 4 for more information. Blank printable 1040ez form Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Blank printable 1040ez form Only the amount over $2,000 is added to your income. Blank printable 1040ez form The amount over $2,000 is shown on Form 8814, line 6. Blank printable 1040ez form Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Blank printable 1040ez form Include the amount from Form 8814, line 12, on Form 1040, line 21. Blank printable 1040ez form Enter “Form 8814” on the dotted line next to line 21. Blank printable 1040ez form If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. Blank printable 1040ez form Capital gain distributions and qualified dividends. Blank printable 1040ez form   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. Blank printable 1040ez form If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. Blank printable 1040ez form Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Blank printable 1040ez form This tax is added to the tax figured on your income. Blank printable 1040ez form This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. Blank printable 1040ez form Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. Blank printable 1040ez form Check box a on Form 1040, line 44. Blank printable 1040ez form Figure 31-A. Blank printable 1040ez form Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Blank printable 1040ez form Figure 31–A. Blank printable 1040ez form Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Blank printable 1040ez form If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Blank printable 1040ez form Attach the completed form to the child's Form 1040 or Form 1040A. Blank printable 1040ez form When Form 8615 must be filed. Blank printable 1040ez form   Form 8615 must be filed for a child if all of the following statements are true. Blank printable 1040ez form The child's investment income was more than $2,000. Blank printable 1040ez form The child is required to file a return for 2013. Blank printable 1040ez form The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Blank printable 1040ez form At least one of the child's parents was alive at the end of 2013. Blank printable 1040ez form The child does not file a joint return for 2013. Blank printable 1040ez form These conditions are also shown in  Figure 31-B. Blank printable 1040ez form Earned income. Blank printable 1040ez form   Earned income includes salaries, wages, tips, and other payments received for personal services performed. Blank printable 1040ez form It does not include unearned income as defined later in this chapter. Blank printable 1040ez form Support. Blank printable 1040ez form   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Blank printable 1040ez form To figure your child's support, count support provided by you, your child, and others. Blank printable 1040ez form However, a scholarship received by your child is not considered support if your child is a full-time student. Blank printable 1040ez form See chapter 3 for details about support. Blank printable 1040ez form Certain January 1 birthdays. Blank printable 1040ez form   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Blank printable 1040ez form Figure 31-B. Blank printable 1040ez form Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Blank printable 1040ez form Figure 31-B. Blank printable 1040ez form Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. Blank printable 1040ez form . Blank printable 1040ez form . Blank printable 1040ez form THEN, at the end of 2013, the child is considered to be. Blank printable 1040ez form . Blank printable 1040ez form . Blank printable 1040ez form January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Blank printable 1040ez form The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Blank printable 1040ez form  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Blank printable 1040ez form  ***Do not use Form 8615 for this child. Blank printable 1040ez form Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Blank printable 1040ez form (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Blank printable 1040ez form ) On line C, check the box for the parent's filing status. Blank printable 1040ez form See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. Blank printable 1040ez form Parent with different tax year. Blank printable 1040ez form   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Blank printable 1040ez form Parent's return information not known timely. Blank printable 1040ez form   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Blank printable 1040ez form   You can use any reasonable estimate. Blank printable 1040ez form This includes using information from last year's return. Blank printable 1040ez form If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Blank printable 1040ez form    When you get the correct information, file an amended return on Form 1040X, Amended U. Blank printable 1040ez form S. Blank printable 1040ez form Individual Income Tax Return. Blank printable 1040ez form   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Blank printable 1040ez form S. Blank printable 1040ez form Individual Income Tax Return. Blank printable 1040ez form Extensions are discussed in chapter 1. Blank printable 1040ez form Step 1. Blank printable 1040ez form Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Blank printable 1040ez form To do that, use Form 8615, Part I. Blank printable 1040ez form Line 1 (unearned income). Blank printable 1040ez form   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Blank printable 1040ez form Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. Blank printable 1040ez form Form 1040EZ cannot be used if Form 8615 must be filed. Blank printable 1040ez form   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Blank printable 1040ez form   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. Blank printable 1040ez form Unearned income defined. Blank printable 1040ez form   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. Blank printable 1040ez form It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. Blank printable 1040ez form Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Blank printable 1040ez form Nontaxable income. Blank printable 1040ez form   For this purpose, unearned income includes only amounts the child must include in total income. Blank printable 1040ez form Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Blank printable 1040ez form Income from property received as a gift. Blank printable 1040ez form   A child's unearned income includes all income produced by property belonging to the child. Blank printable 1040ez form This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Blank printable 1040ez form   A child's unearned income includes income produced by property given as a gift to the child. Blank printable 1040ez form This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Blank printable 1040ez form Example. Blank printable 1040ez form Amanda Black, age 13, received the following income. Blank printable 1040ez form Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. Blank printable 1040ez form Amanda's unearned income is $2,100. Blank printable 1040ez form This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). Blank printable 1040ez form Her wages are earned (not unearned) income because they are received for work actually done. Blank printable 1040ez form Her tax-exempt interest is not included because it is nontaxable. Blank printable 1040ez form Trust income. Blank printable 1040ez form   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Blank printable 1040ez form   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. Blank printable 1040ez form Line 2 (deductions). Blank printable 1040ez form   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. Blank printable 1040ez form   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. Blank printable 1040ez form Directly connected. Blank printable 1040ez form   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Blank printable 1040ez form These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Blank printable 1040ez form   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Blank printable 1040ez form Only the amount greater than 2% of the child's adjusted gross income can be deducted. Blank printable 1040ez form See chapter 28 for more information. Blank printable 1040ez form Example 1. Blank printable 1040ez form Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. Blank printable 1040ez form His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Blank printable 1040ez form Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. Blank printable 1040ez form Example 2. Blank printable 1040ez form Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Blank printable 1040ez form She has no other income. Blank printable 1040ez form She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. Blank printable 1040ez form Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Blank printable 1040ez form The amount on line 2 is $2,050. Blank printable 1040ez form This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Blank printable 1040ez form Line 3. Blank printable 1040ez form   Subtract line 2 from line 1 and enter the result on this line. Blank printable 1040ez form If zero or less, do not complete the rest of the form. Blank printable 1040ez form However, you must still attach Form 8615 to the child's tax return. Blank printable 1040ez form Figure the tax on the child's taxable income in the normal manner. Blank printable 1040ez form Line 4 (child's taxable income). Blank printable 1040ez form   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. Blank printable 1040ez form   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. Blank printable 1040ez form 929. Blank printable 1040ez form Line 5 (net unearned income). Blank printable 1040ez form   A child's net unearned income cannot be more than his or her taxable income. Blank printable 1040ez form Enter on Form 8615, line 5, the smaller of line 3 or line 4. Blank printable 1040ez form This is the child's net unearned income. Blank printable 1040ez form   If zero or less, do not complete the rest of the form. Blank printable 1040ez form However, you must still attach Form 8615 to the child's tax return. Blank printable 1040ez form Figure the tax on the child's taxable income in the normal manner. Blank printable 1040ez form Step 2. Blank printable 1040ez form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Blank printable 1040ez form The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Blank printable 1040ez form When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Blank printable 1040ez form For example, do not refigure the medical expense deduction. Blank printable 1040ez form Figure the tentative tax on Form 8615, lines 6 through 13. Blank printable 1040ez form Note. Blank printable 1040ez form If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. Blank printable 1040ez form Line 6 (parent's taxable income). Blank printable 1040ez form   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. Blank printable 1040ez form   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. Blank printable 1040ez form Line 7 (net unearned income of other children). Blank printable 1040ez form   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Blank printable 1040ez form Do not include the amount from line 5 of the Form 8615 being completed. Blank printable 1040ez form Example. Blank printable 1040ez form Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Blank printable 1040ez form The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Blank printable 1040ez form Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Blank printable 1040ez form Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Blank printable 1040ez form Other children's information not available. Blank printable 1040ez form   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Blank printable 1040ez form See Parent's return information not known timely , earlier. Blank printable 1040ez form Line 11 (tentative tax). Blank printable 1040ez form   Subtract line 10 from line 9 and enter the result on this line. Blank printable 1040ez form This is the tentative tax. Blank printable 1040ez form   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Blank printable 1040ez form Also skip the discussion for lines 12a and 12b that follows. Blank printable 1040ez form Lines 12a and 12b (dividing the tentative tax). Blank printable 1040ez form   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. Blank printable 1040ez form This is done on lines 12a, 12b, and 13. Blank printable 1040ez form Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Blank printable 1040ez form Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Blank printable 1040ez form Example. Blank printable 1040ez form In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. Blank printable 1040ez form The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). Blank printable 1040ez form The decimal on line 12b is  . Blank printable 1040ez form 333, figured as follows and rounded to three places. Blank printable 1040ez form   $800 = . Blank printable 1040ez form 333     $2,400   Step 3. Blank printable 1040ez form Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. Blank printable 1040ez form This is the child's tax. Blank printable 1040ez form It is figured on Form 8615, lines 14 through 18. Blank printable 1040ez form Alternative minimum tax. Blank printable 1040ez form   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. Blank printable 1040ez form See Alternative Minimum Tax (AMT) in chapter 30. Blank printable 1040ez form    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. Blank printable 1040ez form For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. Blank printable 1040ez form Prev  Up  Next   Home   More Online Publications
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The Blank Printable 1040ez Form

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