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E File 2012 Taxes Late

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E File 2012 Taxes Late

E file 2012 taxes late Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. E file 2012 taxes late Tax-deferred plans. E file 2012 taxes late Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. E file 2012 taxes late Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. E file 2012 taxes late S. E file 2012 taxes late Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. E file 2012 taxes late That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. E file 2012 taxes late Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. E file 2012 taxes late Saving clause. E file 2012 taxes late   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. E file 2012 taxes late S. E file 2012 taxes late citizens) or of the United States to tax its residents or citizens (including U. E file 2012 taxes late S. E file 2012 taxes late citizens who are residents of the foreign country). E file 2012 taxes late This provision is known as the “saving clause. E file 2012 taxes late ”   For example, an individual who is a U. E file 2012 taxes late S. E file 2012 taxes late citizen and a resident of Canada may have dividend income from a U. E file 2012 taxes late S. E file 2012 taxes late corporation. E file 2012 taxes late The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. E file 2012 taxes late Even though a resident of Canada, the individual is a U. E file 2012 taxes late S. E file 2012 taxes late citizen and the saving clause overrides the treaty article that limits the U. E file 2012 taxes late S. E file 2012 taxes late tax to 15%. E file 2012 taxes late    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. E file 2012 taxes late Treaty-based position. E file 2012 taxes late   If you take the position that any U. E file 2012 taxes late S. E file 2012 taxes late tax is overruled or otherwise reduced by a U. E file 2012 taxes late S. E file 2012 taxes late treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. E file 2012 taxes late Personal Services A U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. E file 2012 taxes late Income from employment (Article XV). E file 2012 taxes late   Income U. E file 2012 taxes late S. E file 2012 taxes late residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. E file 2012 taxes late If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. E file 2012 taxes late    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. E file 2012 taxes late Example. E file 2012 taxes late You are a U. E file 2012 taxes late S. E file 2012 taxes late resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. E file 2012 taxes late During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. E file 2012 taxes late Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. E file 2012 taxes late Pay received by a U. E file 2012 taxes late S. E file 2012 taxes late resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. E file 2012 taxes late S. E file 2012 taxes late resident is exempt from Canadian tax. E file 2012 taxes late Income from self-employment (Article VII). E file 2012 taxes late   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. E file 2012 taxes late This income is treated as business profits, and deductions similar to those allowed under U. E file 2012 taxes late S. E file 2012 taxes late law are allowable. E file 2012 taxes late   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. E file 2012 taxes late The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. E file 2012 taxes late   You may be considered to have a permanent establishment if you meet certain conditions. E file 2012 taxes late For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). E file 2012 taxes late Public entertainers (Article XVI). E file 2012 taxes late   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. E file 2012 taxes late However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. E file 2012 taxes late Compensation paid by the U. E file 2012 taxes late S. E file 2012 taxes late Government (Article XIX). E file 2012 taxes late   Wages, salaries, and similar income (other than pensions) paid to a U. E file 2012 taxes late S. E file 2012 taxes late citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. E file 2012 taxes late   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. E file 2012 taxes late Students and apprentices (Article XX). E file 2012 taxes late   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. E file 2012 taxes late The recipient must be or must have been a U. E file 2012 taxes late S. E file 2012 taxes late resident immediately before visiting Canada. E file 2012 taxes late   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. E file 2012 taxes late Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. E file 2012 taxes late S. E file 2012 taxes late residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). E file 2012 taxes late Canadian pensions and annuities paid to U. E file 2012 taxes late S. E file 2012 taxes late residents may be taxed by the United States, but the amount of any pension included in income for U. E file 2012 taxes late S. E file 2012 taxes late tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. E file 2012 taxes late Pensions. E file 2012 taxes late   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. E file 2012 taxes late It includes pensions paid by private employers and the government for services rendered. E file 2012 taxes late   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. E file 2012 taxes late   Pensions do not include social security benefits. E file 2012 taxes late Roth IRAs. E file 2012 taxes late   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. E file 2012 taxes late S. E file 2012 taxes late tax if paid to a U. E file 2012 taxes late S. E file 2012 taxes late resident. E file 2012 taxes late In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. E file 2012 taxes late However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. E file 2012 taxes late Tax-deferred plans. E file 2012 taxes late   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. E file 2012 taxes late S. E file 2012 taxes late tax, even if it is not distributed. E file 2012 taxes late However, a U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident can elect to defer U. E file 2012 taxes late S. E file 2012 taxes late tax on income from the plan until the income is distributed. E file 2012 taxes late Form 8891 is used to make the election. E file 2012 taxes late Annuities. E file 2012 taxes late    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). E file 2012 taxes late Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. E file 2012 taxes late Special rules. E file 2012 taxes late    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. E file 2012 taxes late Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. E file 2012 taxes late Social security benefits. E file 2012 taxes late   U. E file 2012 taxes late S. E file 2012 taxes late social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. E file 2012 taxes late Alimony. E file 2012 taxes late   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. E file 2012 taxes late S. E file 2012 taxes late residents are exempt from Canadian tax. E file 2012 taxes late For purposes of U. E file 2012 taxes late S. E file 2012 taxes late tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. E file 2012 taxes late Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. E file 2012 taxes late Dividends (Article X). E file 2012 taxes late   For Canadian source dividends received by U. E file 2012 taxes late S. E file 2012 taxes late residents, the Canadian income tax generally may not be more than 15%. E file 2012 taxes late   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. E file 2012 taxes late However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. E file 2012 taxes late   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. E file 2012 taxes late Interest (Article XI). E file 2012 taxes late   Generally, Canadian source interest received by U. E file 2012 taxes late S. E file 2012 taxes late residents is exempt from Canadian income tax. E file 2012 taxes late   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. E file 2012 taxes late Gains from the sale of property (Article XIII). E file 2012 taxes late   Generally, gains from the sale of personal property by a U. E file 2012 taxes late S. E file 2012 taxes late resident having no permanent establishment in Canada are exempt from Canadian income tax. E file 2012 taxes late However, the exemption from Canadian tax does not apply to gains realized by U. E file 2012 taxes late S. E file 2012 taxes late residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. E file 2012 taxes late   If the property subject to Canadian tax is a capital asset and was owned by the U. E file 2012 taxes late S. E file 2012 taxes late resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. E file 2012 taxes late Royalties (Article XII). E file 2012 taxes late   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. E file 2012 taxes late   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. E file 2012 taxes late   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. E file 2012 taxes late Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. E file 2012 taxes late Gambling losses. E file 2012 taxes late   Canadian residents may deduct gambling losses in the U. E file 2012 taxes late S. E file 2012 taxes late against gambling winnings in the U. E file 2012 taxes late S. E file 2012 taxes late in the same manner as a U. E file 2012 taxes late S. E file 2012 taxes late resident. E file 2012 taxes late Charitable Contributions United States income tax return. E file 2012 taxes late   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. E file 2012 taxes late Besides being subject to the overall limits applicable to all your charitable contributions under U. E file 2012 taxes late S. E file 2012 taxes late tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. E file 2012 taxes late S. E file 2012 taxes late percentage limits on charitable contributions, applied to your Canadian source income. E file 2012 taxes late If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. E file 2012 taxes late Example. E file 2012 taxes late You are a U. E file 2012 taxes late S. E file 2012 taxes late citizen living in Canada. E file 2012 taxes late You have both U. E file 2012 taxes late S. E file 2012 taxes late and Canadian source income. E file 2012 taxes late During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. E file 2012 taxes late S. E file 2012 taxes late tax law if they were U. E file 2012 taxes late S. E file 2012 taxes late organizations. E file 2012 taxes late To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. E file 2012 taxes late S. E file 2012 taxes late income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. E file 2012 taxes late S. E file 2012 taxes late income tax law. E file 2012 taxes late Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. E file 2012 taxes late S. E file 2012 taxes late income tax law. E file 2012 taxes late The appropriate percentage limit for U. E file 2012 taxes late S. E file 2012 taxes late tax purposes is applied to your total adjusted gross income from all sources. E file 2012 taxes late Qualified charities. E file 2012 taxes late   These Canadian organizations must meet the qualifications that a U. E file 2012 taxes late S. E file 2012 taxes late charitable organization must meet under U. E file 2012 taxes late S. E file 2012 taxes late tax law. E file 2012 taxes late Usually an organization will notify you if it qualifies. E file 2012 taxes late For further information on charitable contributions and the U. E file 2012 taxes late S. E file 2012 taxes late percentage limits, see Publication 526, Charitable Contributions. E file 2012 taxes late Canadian income tax return. E file 2012 taxes late   Under certain conditions, contributions to qualified U. E file 2012 taxes late S. E file 2012 taxes late charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. E file 2012 taxes late Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. E file 2012 taxes late In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. E file 2012 taxes late For detailed discussions of the U. E file 2012 taxes late S. E file 2012 taxes late income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. E file 2012 taxes late See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. E file 2012 taxes late S. E file 2012 taxes late citizens residing in Canada. E file 2012 taxes late Competent Authority Assistance Under Article XXVI, a U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident may request assistance from the U. E file 2012 taxes late S. E file 2012 taxes late competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. E file 2012 taxes late The U. E file 2012 taxes late S. E file 2012 taxes late competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. E file 2012 taxes late If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. E file 2012 taxes late It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. E file 2012 taxes late This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. E file 2012 taxes late For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. E file 2012 taxes late irs. E file 2012 taxes late gov/irb/2006-49_IRB/ar13. E file 2012 taxes late html. E file 2012 taxes late The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. E file 2012 taxes late , NW Routing: MA3-322A Washington, D. E file 2012 taxes late C. E file 2012 taxes late 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. E file 2012 taxes late S. E file 2012 taxes late taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. E file 2012 taxes late This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. E file 2012 taxes late For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. E file 2012 taxes late Attach your protective claim to your request for competent authority assistance. E file 2012 taxes late Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. E file 2012 taxes late How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. E file 2012 taxes late Text of Treaty You can get the text of the U. E file 2012 taxes late S. E file 2012 taxes late —Canada income tax treaty from: Superintendent of Documents U. E file 2012 taxes late S. E file 2012 taxes late Government Printing Office P. E file 2012 taxes late O. E file 2012 taxes late Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. E file 2012 taxes late gov. E file 2012 taxes late U. E file 2012 taxes late S. E file 2012 taxes late Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. E file 2012 taxes late To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. E file 2012 taxes late S. E file 2012 taxes late Embassy or consulate. E file 2012 taxes late Mail. E file 2012 taxes late For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. E file 2012 taxes late You can call the IRS for help at (267) 941-1000 (not a toll-free call). E file 2012 taxes late Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. E file 2012 taxes late The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. E file 2012 taxes late S. E file 2012 taxes late ) or on the Internet at www. E file 2012 taxes late cra-arc. 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The E File 2012 Taxes Late

E file 2012 taxes late 33. E file 2012 taxes late   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). E file 2012 taxes late This chapter explains the following. E file 2012 taxes late Who qualifies for the credit for the elderly or the disabled. E file 2012 taxes late How to claim the credit. E file 2012 taxes late You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. E file 2012 taxes late Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. E file 2012 taxes late You are a qualified individual. E file 2012 taxes late Your income is not more than certain limits. E file 2012 taxes late You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. E file 2012 taxes late Use Figure 33-A first to see if you are a qualified individual. E file 2012 taxes late If you are, go to Table 33-1 to make sure your income is not too high to take the credit. E file 2012 taxes late You can take the credit only if you file Form 1040 or Form 1040A. E file 2012 taxes late You cannot take the credit if you file Form 1040EZ. E file 2012 taxes late Qualified Individual You are a qualified individual for this credit if you are a U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident alien, and either of the following applies. E file 2012 taxes late You were age 65 or older at the end of 2013. E file 2012 taxes late You were under age 65 at the end of 2013 and all three of the following statements are true. E file 2012 taxes late You retired on permanent and total disability (explained later). E file 2012 taxes late You received taxable disability income for 2013. E file 2012 taxes late On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E file 2012 taxes late Age 65. E file 2012 taxes late   You are considered to be age 65 on the day before your 65th birthday. E file 2012 taxes late Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. E file 2012 taxes late U. E file 2012 taxes late S. E file 2012 taxes late Citizen or Resident Alien You must be a U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident alien (or be treated as a resident alien) to take the credit. E file 2012 taxes late Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E file 2012 taxes late Exceptions. E file 2012 taxes late   You may be able to take the credit if you are a nonresident alien who is married to a U. E file 2012 taxes late S. E file 2012 taxes late citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. E file 2012 taxes late S. E file 2012 taxes late resident alien. E file 2012 taxes late If you make that choice, both you and your spouse are taxed on your worldwide incomes. E file 2012 taxes late 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. E file 2012 taxes late S. E file 2012 taxes late citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E file 2012 taxes late S. E file 2012 taxes late resident alien for the entire year. E file 2012 taxes late In that case, you may be allowed to take the credit. E file 2012 taxes late For information on these choices, see chapter 1 of Publication 519, U. E file 2012 taxes late S. E file 2012 taxes late Tax Guide for Aliens. E file 2012 taxes late 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. E file 2012 taxes late 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. E file 2012 taxes late Head of household. E file 2012 taxes late   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. E file 2012 taxes late See Head of Household in chapter 2 for the tests you must meet. E file 2012 taxes late 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 ). E file 2012 taxes late 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. E file 2012 taxes late Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. E file 2012 taxes late 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. E file 2012 taxes late Permanent and total disability. E file 2012 taxes late    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E file 2012 taxes late 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. E file 2012 taxes late See Physician's statement , later. E file 2012 taxes late Substantial gainful activity. E file 2012 taxes late   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. E file 2012 taxes late 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. E file 2012 taxes late   Substantial gainful activity is not work you do to take care of yourself or your home. E file 2012 taxes late It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E file 2012 taxes late However, doing this kind of work may show that you are able to engage in substantial gainful activity. E file 2012 taxes late    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. E file 2012 taxes late Sheltered employment. E file 2012 taxes late   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. E file 2012 taxes late These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. E file 2012 taxes late   Compared to commercial employment, pay is lower for sheltered employment. E file 2012 taxes late Therefore, one usually does not look for sheltered employment if he or she can get other employment. E file 2012 taxes late The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. E file 2012 taxes late Physician's statement. E file 2012 taxes late   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. E file 2012 taxes late You can use the statement in the Instructions for Schedule R. E file 2012 taxes late    Figure 33-A. E file 2012 taxes late Are You a Qualified Individual? This image is too large to be displayed in the current screen. E file 2012 taxes late Please click the link to view the image. E file 2012 taxes late Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. E file 2012 taxes late Veterans. E file 2012 taxes late   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. E file 2012 taxes late VA Form 21-0172 must be signed by a person authorized by the VA to do so. E file 2012 taxes late You can get this form from your local VA regional office. E file 2012 taxes late Physician's statement obtained in earlier year. E file 2012 taxes late   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. E file 2012 taxes late For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. E file 2012 taxes late If you meet the required conditions, check the box on your Schedule R, Part II, line 2. E file 2012 taxes late   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. E file 2012 taxes late Table 33-1. E file 2012 taxes late Income Limits IF your filing status is . E file 2012 taxes late . E file 2012 taxes late . E file 2012 taxes late THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. E file 2012 taxes late . E file 2012 taxes late . E file 2012 taxes late   Your adjusted gross income (AGI)* is equal to or more than. E file 2012 taxes late . E file 2012 taxes late . E file 2012 taxes late     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. E file 2012 taxes late . E file 2012 taxes late . E file 2012 taxes late   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. E file 2012 taxes late Disability income. E file 2012 taxes late   If you are under age 65, you must also have taxable disability income to qualify for the credit. E file 2012 taxes late Disability income must meet both of the following requirements. E file 2012 taxes late It must be paid under your employer's accident or health plan or pension plan. E file 2012 taxes late 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. E file 2012 taxes late Payments that are not disability income. E file 2012 taxes late   Any payment you receive from a plan that does not provide for disability retirement is not disability income. E file 2012 taxes late 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. E file 2012 taxes late   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. E file 2012 taxes late Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. E file 2012 taxes late Income Limits To determine if you can claim the credit, you must consider two income limits. E file 2012 taxes late The first limit is the amount of your adjusted gross income (AGI). E file 2012 taxes late The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. E file 2012 taxes late The limits are shown in Table 33-1. E file 2012 taxes late If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. E file 2012 taxes late See How to Claim the Credit , later. E file 2012 taxes late If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. E file 2012 taxes late How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. E file 2012 taxes late Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). E file 2012 taxes late If you want the IRS to figure your tax, see chapter 30. E file 2012 taxes late Form 1040. E file 2012 taxes late   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. E file 2012 taxes late Form 1040A. E file 2012 taxes late   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. E file 2012 taxes late Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. E file 2012 taxes late Next, fill out Schedule R, Part III. E file 2012 taxes late If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. E file 2012 taxes late 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. E file 2012 taxes late For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. E file 2012 taxes late Limit on credit. E file 2012 taxes late   The amount of the credit you can claim is generally limited to the amount of your tax. E file 2012 taxes late Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. E file 2012 taxes late Prev  Up  Next   Home   More Online Publications