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E File A 1040x

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E File A 1040x

E file a 1040x 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. E file a 1040x Determine Initial Amount Step 2. E file a 1040x Total Certain Nontaxable Pensions and Benefits Step 3. E file a 1040x Determine Excess Adjusted Gross Income Step 4. E file a 1040x Determine the Total of Steps 2 and 3 Step 5. E file a 1040x 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. E file a 1040x You are a qualified individual. E file a 1040x Your income is not more than certain limits. E file a 1040x You can use Figure A and Table 1 as guides to see if you are eligible for the credit. E file a 1040x Use Figure A first to see if you are a qualified individual. E file a 1040x If you are, go to Table 1 to make sure your income is not too high to take the credit. E file a 1040x You can take the credit only if you file Form 1040 or Form 1040A. E file a 1040x You cannot take the credit if you file Form 1040EZ or Form 1040NR. E file a 1040x Qualified Individual You are a qualified individual for this credit if you are a U. E file a 1040x S. E file a 1040x citizen or resident alien, and either of the following applies. E file a 1040x You were age 65 or older at the end of 2013. E file a 1040x You were under age 65 at the end of 2013 and all three of the following statements are true. E file a 1040x You retired on permanent and total disability (explained later). E file a 1040x You received taxable disability income for 2013. E file a 1040x On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E file a 1040x Age 65. E file a 1040x   You are considered to be age 65 on the day before your 65th birthday. E file a 1040x As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. E file a 1040x U. E file a 1040x S. E file a 1040x Citizen or Resident Alien You must be a U. E file a 1040x S. E file a 1040x citizen or resident alien (or be treated as a resident alien) to take the credit. E file a 1040x Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E file a 1040x Exceptions. E file a 1040x   You may be able to take the credit if you are a nonresident alien who is married to a U. E file a 1040x S. E file a 1040x 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 a 1040x S. E file a 1040x resident alien. E file a 1040x If you make that choice, both you and your spouse are taxed on your worldwide incomes. E file a 1040x   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 a 1040x S. E file a 1040x citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E file a 1040x S. E file a 1040x resident alien for the entire year. E file a 1040x In that case, you may be allowed to take the credit. E file a 1040x   For information on these choices, see chapter 1 of Publication 519, U. E file a 1040x S. E file a 1040x Tax Guide for Aliens. E file a 1040x 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 a 1040x 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 a 1040x Head of household. E file a 1040x   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. E file a 1040x You file a separate return. E file a 1040x You paid more than half the cost of keeping up your home during the tax year. E file a 1040x 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. E file a 1040x (See Temporary absences under Head of Household in Publication 501. E file a 1040x ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. E file a 1040x 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. E file a 1040x 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. E file a 1040x For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. E file a 1040x Figure A. E file a 1040x Are You a Qualified Individual? Please click here for the text description of the image. E file a 1040x 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 ). E file a 1040x 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 a 1040x 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 a 1040x 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 a 1040x You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. E file a 1040x Permanent and total disability. E file a 1040x    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E file a 1040x 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 a 1040x See Physician's statement , later. E file a 1040x Substantial gainful activity. E file a 1040x   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 a 1040x 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 a 1040x   Substantial gainful activity is not work you do to take care of yourself or your home. E file a 1040x It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E file a 1040x However, doing this kind of work may show that you are able to engage in substantial gainful activity. E file a 1040x    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 a 1040x   The following examples illustrate the tests of substantial gainful activity. E file a 1040x Example 1. E file a 1040x Trisha, a sales clerk, retired on disability. E file a 1040x She is 53 years old and now works as a full-time babysitter for the minimum wage. E file a 1040x 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. E file a 1040x She cannot take the credit because she is able to engage in substantial gainful activity. E file a 1040x Example 2. E file a 1040x Tom, a bookkeeper, retired on disability. E file a 1040x He is 59 years old and now drives a truck for a charitable organization. E file a 1040x He sets his own hours and is not paid. E file a 1040x Duties of this nature generally are performed for pay or profit. E file a 1040x Some weeks he works 10 hours, and some weeks he works 40 hours. E file a 1040x Over the year he averages 20 hours a week. E file a 1040x The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. E file a 1040x This is true even though Tom is not paid and he sets his own hours. E file a 1040x He cannot take the credit. E file a 1040x Example 3. E file a 1040x John, who retired on disability, took a job with a former employer on a trial basis. E file a 1040x The purpose of the job was to see if John could do the work. E file a 1040x The trial period lasted for 6 months during which John was paid the minimum wage. E file a 1040x Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. E file a 1040x The activity was gainful because John was paid at least the minimum wage. E file a 1040x But the activity was not substantial because his duties were nonproductive. E file a 1040x These facts do not, by themselves, show that John is able to engage in substantial gainful activity. E file a 1040x Example 4. E file a 1040x Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. E file a 1040x Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. E file a 1040x Joan can select the time of day when she feels most fit to work. E file a 1040x 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. E file a 1040x The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. E file a 1040x Sheltered employment. E file a 1040x   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. E file a 1040x These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. E file a 1040x   Compared to commercial employment, pay is lower for sheltered employment. E file a 1040x Therefore, one usually does not look for sheltered employment if he or she can get other employment. E file a 1040x The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. E file a 1040x Physician's statement. E file a 1040x   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 a 1040x You can use the statement in the Instructions for Schedule R. E file a 1040x   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 a 1040x Veterans. E file a 1040x    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 a 1040x VA Form 21-0172 must be signed by a person authorized by the VA to do so. E file a 1040x You can get this form from your local VA regional office. E file a 1040x Physician's statement obtained in earlier year. E file a 1040x   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 a 1040x For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. E file a 1040x If you meet the required conditions, check the box on your Schedule R, Part II, line 2. E file a 1040x   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 a 1040x Disability income. E file a 1040x   If you are under age 65, you must also have taxable disability income to qualify for the credit. E file a 1040x Disability income must meet both of the following requirements. E file a 1040x It must be paid under your employer's accident or health plan or pension plan. E file a 1040x 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 a 1040x Payments that are not disability income. E file a 1040x    Any payment you receive from a plan that does not provide for disability retirement is not disability income. E file a 1040x 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 a 1040x    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 a 1040x 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 a 1040x Income Limits To determine if you can claim the credit, you must consider two income limits. E file a 1040x The first limit is the amount of your adjusted gross income (AGI). E file a 1040x The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. E file a 1040x The limits are shown in Table 1. E file a 1040x 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. E file a 1040x See Figuring the Credit Yourself , later. E file a 1040x Table 1. E file a 1040x 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. E file a 1040x . E file a 1040x . E file a 1040x     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 a 1040x . E file a 1040x . E file a 1040x   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. E file a 1040x 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. E file a 1040x Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. E file a 1040x See Figuring the Credit Yourself , next. E file a 1040x If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. E file a 1040x 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. E file a 1040x If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. E file a 1040x If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. E file a 1040x Attach Schedule R to your return. E file a 1040x Table 2. E file a 1040x Initial Amounts IF your filing status is. E file a 1040x . E file a 1040x . E file a 1040x   THEN enter on line 10 of Schedule R. E file a 1040x . E file a 1040x . E file a 1040x 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. E file a 1040x     2 Amount cannot be more than your combined taxable disability income. E file a 1040x     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. E file a 1040x   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. E file a 1040x Next, fill out Schedule R, Part III. E file a 1040x If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. E file a 1040x 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 a 1040x There are five steps in Part III to determine the amount of your credit. E file a 1040x Determine your initial amount (lines 10–12). E file a 1040x Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). E file a 1040x Determine your excess adjusted gross income (lines 14–17). E file a 1040x Determine the total of steps 2 and 3 (line 18). E file a 1040x Determine your credit (lines 19–22). E file a 1040x These steps are discussed in more detail next. E file a 1040x Step 1. E file a 1040x Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. E file a 1040x See Table 2. E file a 1040x Your initial amount is on line 12. E file a 1040x Initial amounts for persons under age 65. E file a 1040x   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. E file a 1040x Special rules for joint returns. E file a 1040x   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. E file a 1040x   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. E file a 1040x Step 2. E file a 1040x 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. E file a 1040x You must reduce your initial amount by these payments. E file a 1040x Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. E file a 1040x If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. E file a 1040x 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. E file a 1040x Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. E file a 1040x Nontaxable social security payments. E file a 1040x 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. E file a 1040x (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. E file a 1040x ) Nontaxable railroad retirement pension payments treated as social security. E file a 1040x This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. E file a 1040x Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). E file a 1040x (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. E file a 1040x ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. E file a 1040x (Do not include amounts that are a return of your cost of a pension or annuity. E file a 1040x These amounts do not reduce your initial amount. E file a 1040x ) You should be sure to take into account all of the nontaxable amounts you receive. E file a 1040x These amounts are verified by the IRS through information supplied by other government agencies. E file a 1040x Step 3. E file a 1040x Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. E file a 1040x Figure your excess adjusted gross income on lines 14–17. E file a 1040x You figure your excess adjusted gross income as follows. E file a 1040x Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. E file a 1040x $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. E file a 1040x Divide the result of (1) by 2. E file a 1040x Step 4. E file a 1040x 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). E file a 1040x Step 5. E file a 1040x 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% (. E file a 1040x 15). E file a 1040x In certain cases, the amount of your credit may be limited. E file a 1040x See Limit on credit , later. E file a 1040x Example. E file a 1040x You are 66 years old and your spouse is 64. E file a 1040x Your spouse is not disabled. E file a 1040x You file a joint return on Form 1040. E file a 1040x Your adjusted gross income is $14,630. E file a 1040x Together you received $3,200 from social security, which was nontaxable. E file a 1040x You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. E file a 1040x Initial amount (line 12) $5,000 2. E file a 1040x Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. E file a 1040x Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. E file a 1040x Add (2) and (3) (line 18) 5,515 5. E file a 1040x 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. E file a 1040x Limit on credit. E file a 1040x   The amount of credit you can claim is generally limited to the amount of your tax. E file a 1040x Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. E file a 1040x Examples The following examples illustrate the credit for the elderly or the disabled. E file a 1040x The initial amounts are taken from Table 2, earlier. E file a 1040x Example 1. E file a 1040x James Davis is 58 years old, single, and files Form 1040A. E file a 1040x In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. E file a 1040x He got the required physician's statement in 2011 and kept it with his tax records. E file a 1040x His physician signed on line B of the statement. E file a 1040x This year James checks the box in Schedule R, Part II. E file a 1040x He does not need to get another statement for 2013. E file a 1040x 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). E file a 1040x He figures the credit on Schedule R as follows: 1. E file a 1040x Initial amount   $5,000 2. E file a 1040x Taxable disability pension   11,400 3. E file a 1040x Smaller of line 1 or line 2   5,000 4. E file a 1040x Nontaxable social security  benefits $1,500     5. E file a 1040x Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. E file a 1040x Add lines 4 and 5   3,500 7. E file a 1040x Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. E file a 1040x Multiply line 7 by 15% (. E file a 1040x 15)   225 9. E file a 1040x Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. E file a 1040x Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. E file a 1040x The Schedule R for James Davis is not shown. E file a 1040x Example 2. E file a 1040x William White is 53. E file a 1040x His wife Helen is 49. E file a 1040x William had a stroke 3 years ago and retired on permanent and total disability. E file a 1040x He is still permanently and totally disabled because of the stroke. E file a 1040x In November, Helen was injured in an accident at work and retired on permanent and total disability. E file a 1040x William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. E file a 1040x Helen earned $12,500 from her job and received a taxable disability pension of $1,700. E file a 1040x Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). E file a 1040x They do not itemize deductions. E file a 1040x They do not have any amounts that would increase their standard deduction. E file a 1040x Helen's doctor completed the physician's statement in the Instructions for Schedule R. E file a 1040x Helen is not required to include the statement with their return, but she must keep it for her records. E file a 1040x William got a physician's statement for the year he had the stroke. E file a 1040x His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. E file a 1040x William has kept the physician's statement with his records. E file a 1040x He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. E file a 1040x William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. E file a 1040x They attach Schedule R to their Form 1040 and enter $41 on line 53. E file a 1040x They check box c on line 53 and enter “Sch R” on the line next to that box. E file a 1040x See their filled-in Schedule R and Helen's filled-in physician's statement, later. E file a 1040x 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. E file a 1040x A person is permanently and totally disabled if both of the following apply:   1. E file a 1040x He or she cannot engage in any substantial gainful activity because of a physical or mental condition. E file a 1040x   2. E file a 1040x 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. E file a 1040x Physician's Statement     I certify that Helen A. E file a 1040x 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. E file a 1040x If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. E file a 1040x 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. E file a 1040x Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. E file a 1040x Doctor 1900 Green St. E file a 1040x , Hometown, MD 20000         This image is too large to be displayed in the current screen. E file a 1040x Please click the link to view the image. E file a 1040x Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. E file a 1040x Please click the link to view the image. E file a 1040x 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. E file a 1040x 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. E file a 1040x Free help with your tax return. E file a 1040x   Free help in preparing your return is available nationwide from IRS-certified volunteers. E file a 1040x The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. E file a 1040x The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. E file a 1040x 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. E file a 1040x Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. E file a 1040x To find the nearest VITA or TCE site, visit IRS. E file a 1040x gov or call 1-800-906-9887. E file a 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file a 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file a 1040x aarp. E file a 1040x org/money/taxaide or call 1-888-227-7669. E file a 1040x   For more information on these programs, go to IRS. E file a 1040x gov and enter “VITA” in the search box. E file a 1040x Internet. E file a 1040x IRS. E file a 1040x gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. E file a 1040x Apply for an Employer Identification Number (EIN). E file a 1040x Go to IRS. E file a 1040x gov and enter Apply for an EIN in the search box. E file a 1040x Request an Electronic Filing PIN by going to IRS. E file a 1040x gov and entering Electronic Filing PIN in the search box. E file a 1040x Check the status of your 2013 refund with Where's My Refund? Go to IRS. E file a 1040x 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. E file a 1040x 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. E file a 1040x Check the status of your amended return. E file a 1040x Go to IRS. E file a 1040x gov and enter Where's My Amended Return in the search box. E file a 1040x Download forms, instructions, and publications, including some accessible versions. E file a 1040x Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. E file a 1040x gov or IRS2Go. E file a 1040x Tax return and tax account transcripts are generally available for the current year and past three years. E file a 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. E file a 1040x gov. E file a 1040x 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. E file a 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E file a 1040x gov. E file a 1040x Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. E file a 1040x gov or IRS2Go. E file a 1040x Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. E file a 1040x An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. E file a 1040x Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. E file a 1040x If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. E file a 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E file a 1040x Locate the nearest volunteer help site with the VITA Locator Tool on IRS. E file a 1040x gov. E file a 1040x 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. E file a 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. E file a 1040x Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. E file a 1040x AARP offers the Tax-Aide counseling program as part of the TCE program. E file a 1040x Visit AARP's website to find the nearest Tax-Aide location. E file a 1040x Research your tax questions. E file a 1040x Search publications and instructions by topic or keyword. E file a 1040x Read the Internal Revenue Code, regulations, or other official guidance. E file a 1040x Read Internal Revenue Bulletins. E file a 1040x Sign up to receive local and national tax news by email. E file a 1040x Phone. E file a 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E file a 1040x Download the free IRS2Go mobile app from the iTunes app store or from Google Play. E file a 1040x 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. E file a 1040x Call to locate the nearest volunteer help site, 1-800-906-9887. E file a 1040x 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. E file a 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. E file a 1040x Most VITA and TCE sites offer free electronic filing. E file a 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. E file a 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. E file a 1040x Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. E file a 1040x The automated Where's My Refund? information is available 24 hours a day, 7 days a week. E file a 1040x 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. E file a 1040x 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. E file a 1040x Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file a 1040x Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. E file a 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. E file a 1040x 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). E file a 1040x You should receive your order within 10 business days. E file a 1040x Call to order transcripts of your tax returns or tax account, 1-800-908-9946. E file a 1040x Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. E file a 1040x Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. E file a 1040x Call to ask tax questions, 1-800-829-1040. E file a 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. E file a 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. E file a 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. E file a 1040x gsa. E file a 1040x gov/fedrelay. E file a 1040x Walk-in. E file a 1040x You can find a selection of forms, publications and services — in-person, face-to-face. E file a 1040x Products. E file a 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file a 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. E file a 1040x Services. E file a 1040x You can walk in to your local TAC most business days for personal, face-to-face tax help. E file a 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. E file a 1040x 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. E file a 1040x No appointment is necessary—just walk in. E file a 1040x Before visiting, check www. E file a 1040x irs. E file a 1040x gov/localcontacts for hours of operation and services provided. E file a 1040x Mail. E file a 1040x You can send your order for forms, instructions, and publications to the address below. E file a 1040x You should receive a response within 10 business days after your request is received. E file a 1040x  Internal Revenue Service 1201 N. E file a 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. E file a 1040x   The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file a 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. E file a 1040x What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. E file a 1040x 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. E file a 1040x You face (or your business is facing) an immediate threat of adverse action. E file a 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. E file a 1040x   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. E file a 1040x Here's why we can help: TAS is an independent organization within the IRS. E file a 1040x Our advocates know how to work with the IRS. E file a 1040x Our services are free and tailored to meet your needs. E file a 1040x We have offices in every state, the District of Columbia, and Puerto Rico. E file a 1040x 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. E file a 1040x irs. E file a 1040x gov/advocate, or call us toll-free at 1-877-777-4778. E file a 1040x How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. E file a 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. E file a 1040x irs. E file a 1040x gov/sams. E file a 1040x Low Income Taxpayer Clinics. E file a 1040x   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. E file a 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E file a 1040x Visit www. E file a 1040x TaxpayerAdvocate. E file a 1040x irs. E file a 1040x gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. E file a 1040x Prev  Up  Next   Home   More Online Publications
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E file a 1040x Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. E file a 1040x Ordering forms and publications. E file a 1040x Tax questions. E file a 1040x All material in this publication may be reprinted freely. E file a 1040x A citation to Your Federal Income Tax (2013) would be appropriate. E file a 1040x The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. E file a 1040x However, the information given does not cover every situation and is not intended to replace the law or change its meaning. E file a 1040x This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. E file a 1040x Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. E file a 1040x All taxpayers have important rights when working with the IRS. E file a 1040x These rights are described in Your Rights as a Taxpayer in the back of this publication. E file a 1040x What's New This section summarizes important tax changes that took effect in 2013. E file a 1040x Most of these changes are discussed in more detail throughout this publication. E file a 1040x Future developments. E file a 1040x  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. E file a 1040x irs. E file a 1040x gov/pub17. E file a 1040x Additional Medicare Tax. E file a 1040x  Beginning in 2013, a 0. E file a 1040x 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. E file a 1040x See Form 8959 and its instructions. E file a 1040x Net Investment Income Tax. E file a 1040x  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). E file a 1040x The NIIT is 3. E file a 1040x 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. E file a 1040x See Form 8960 and its instructions. E file a 1040x Change in tax rates. E file a 1040x  The highest tax rate is 39. E file a 1040x 6%. E file a 1040x For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. E file a 1040x Tax rate on net capital gain and qualified dividends. E file a 1040x  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. E file a 1040x See chapter 16. E file a 1040x Medical and dental expenses. E file a 1040x  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. E file a 1040x 5% if either you or your spouse is age 65 or older). E file a 1040x See chapter 21. E file a 1040x Personal exemption amount increased for certain taxpayers. E file a 1040x  Your personal exemption is increased to $3,900. E file a 1040x But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. E file a 1040x See chapter 3. E file a 1040x Limit on itemized deductions. E file a 1040x  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. E file a 1040x See chapter 29. E file a 1040x Same-sex marriages. E file a 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. E file a 1040x See chapter 2. E file a 1040x If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. E file a 1040x For details on filing amended returns, see chapter 1. E file a 1040x Health flexible spending arrangements (FSAs). E file a 1040x  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. E file a 1040x See chapter 5. E file a 1040x Expiring credits. E file a 1040x  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. E file a 1040x You cannot claim either one on your 2013 return. E file a 1040x See chapter 37. E file a 1040x Ponzi-type investment schemes. E file a 1040x  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. E file a 1040x See chapter 25. E file a 1040x Home office deduction simplified method. E file a 1040x  If you can take a home office deduction, you may be able to use a simplified method to figure it. E file a 1040x See Publication 587. E file a 1040x Standard mileage rates. E file a 1040x  The 2013 rate for business use of your car is increased to 56½ cents a mile. E file a 1040x See chapter 26. E file a 1040x The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. E file a 1040x See chapter 21. E file a 1040x The 2013 rate for use of your car to move is increased to 24 cents a mile. E file a 1040x See Publication 521, Moving Expenses. E file a 1040x Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. E file a 1040x Many of these items are explained in more detail later in this publication. E file a 1040x Enter your social security number (SSN). E file a 1040x  Enter your SSN in the space provided on your tax form. E file a 1040x If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. E file a 1040x See chapter 1. E file a 1040x Secure your tax records from identity theft. E file a 1040x  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. E file a 1040x An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. E file a 1040x For more information about identity theft and how to reduce your risk from it, see chapter 1. E file a 1040x Taxpayer identification numbers. E file a 1040x  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. E file a 1040x This applies even if the person was born in 2013. E file a 1040x Generally, this number is the person's social security number (SSN). E file a 1040x See chapter 1. E file a 1040x Foreign source income. E file a 1040x  If you are a U. E file a 1040x S. E file a 1040x citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. E file a 1040x S. E file a 1040x law. E file a 1040x This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. E file a 1040x This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). E file a 1040x If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. E file a 1040x For details, see Publication 54, Tax Guide for U. E file a 1040x S. E file a 1040x Citizens and Resident Aliens Abroad. E file a 1040x Foreign financial assets. E file a 1040x  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. E file a 1040x Check www. E file a 1040x IRS. E file a 1040x gov/form8938 for details. E file a 1040x Automatic 6-month extension to file tax return. E file a 1040x  You can use Form 4868, Application for Automatic Extension of Time To File U. E file a 1040x S. E file a 1040x Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. E file a 1040x See chapter 1. E file a 1040x Include your phone number on your return. E file a 1040x  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. E file a 1040x Please enter your daytime telephone number on your tax form next to your signature and occupation. E file a 1040x If you are filing a joint return, you can enter either your or your spouse's daytime phone number. E file a 1040x Payment of taxes. E file a 1040x   You can pay your taxes online, by phone, or by check or money order. E file a 1040x You can make a direct transfer from your bank account or use a credit or debit card. E file a 1040x If you e-file, you can schedule an electronic payment. E file a 1040x See chapter 1. E file a 1040x Faster ways to file your return. E file a 1040x  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. E file a 1040x You can use IRS e-file (electronic filing). E file a 1040x See chapter 1. E file a 1040x Free electronic filing. E file a 1040x  You may be able to file your 2013 taxes online for free. E file a 1040x See chapter 1. E file a 1040x Change of address. E file a 1040x  If you change your address, you should notify the IRS. E file a 1040x See Change of Address in chapter 1. E file a 1040x Refund on a late filed return. E file a 1040x  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. E file a 1040x See chapter 1. E file a 1040x Frivolous tax returns. E file a 1040x  The IRS has published a list of positions that are identified as frivolous. E file a 1040x The penalty for filing a frivolous tax return is $5,000. E file a 1040x See chapter 1. E file a 1040x Filing erroneous claim for refund or credit. E file a 1040x  You may have to pay a penalty if you file an erroneous claim for refund or credit. E file a 1040x See chapter 1. E file a 1040x Privacy Act and paperwork reduction information. E file a 1040x   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. E file a 1040x A complete statement on this subject can be found in your tax form instructions. E file a 1040x Customer service for taxpayers. E file a 1040x  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. E file a 1040x See How To Get Tax Help in the back of this publication. E file a 1040x Preparer e-file mandate. E file a 1040x  Most paid preparers must e-file returns they prepare and file. E file a 1040x Your preparer may make you aware of this requirement and the options available to you. E file a 1040x Treasury Inspector General for Tax Administration. E file a 1040x   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). E file a 1040x You can remain anonymous. E file a 1040x Photographs of missing children. E file a 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file a 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file a 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. E file a 1040x Introduction This publication covers the general rules for filing a federal income tax return. E file a 1040x It supplements the information contained in your tax form instructions. E file a 1040x It explains the tax law to make sure you pay only the tax you owe and no more. E file a 1040x How this publication is arranged. E file a 1040x   This publication closely follows Form 1040, U. E file a 1040x S. E file a 1040x Individual Income Tax Return. E file a 1040x It is divided into six parts which cover different sections of Form 1040. E file a 1040x Each part is further divided into chapters which generally discuss one line of the form. E file a 1040x Do not worry if you file Form 1040A or Form 1040EZ. E file a 1040x Anything included on a line of either of these forms is also included on Form 1040. E file a 1040x   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. E file a 1040x What is in this publication. E file a 1040x   The publication begins with the rules for filing a tax return. E file a 1040x It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. E file a 1040x It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. E file a 1040x The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. E file a 1040x   Throughout the publication are examples showing how the tax law applies in typical situations. E file a 1040x Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. E file a 1040x   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. E file a 1040x References to those other publications are provided for your information. E file a 1040x Icons. E file a 1040x   Small graphic symbols, or icons, are used to draw your attention to special information. E file a 1040x See Table 1 later for an explanation of each icon used in this publication. E file a 1040x What is not covered in this publication. E file a 1040x   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. E file a 1040x This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). E file a 1040x   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. E file a 1040x Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). E file a 1040x Publication 535, Business Expenses. E file a 1040x Publication 587, Business Use of Your Home (Including Use by Daycare Providers). E file a 1040x Help from the IRS. E file a 1040x   There are many ways you can get help from the IRS. E file a 1040x These are explained under How To Get Tax Help in the back of this publication. E file a 1040x Comments and suggestions. E file a 1040x   We welcome your comments about this publication and your suggestions for future editions. E file a 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file a 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file a 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file a 1040x   You can send your comments from www. E file a 1040x irs. E file a 1040x gov/formspubs/. E file a 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications”. E file a 1040x   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. E file a 1040x Ordering forms and publications. E file a 1040x   Visit www. E file a 1040x irs. E file a 1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. E file a 1040x Internal Revenue Service 1201 N. E file a 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file a 1040x   If you have a tax question, check the information available on IRS. E file a 1040x gov or call 1-800-829-1040. E file a 1040x We cannot answer tax questions sent to either of the above addresses. E file a 1040x IRS mission. E file a 1040x   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. E file a 1040x Table 1. E file a 1040x Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. E file a 1040x An Internet site or an email address. E file a 1040x An address you may need. E file a 1040x Items you should keep in your personal records. E file a 1040x Items you may need to figure or a worksheet you may need to complete and keep for your records. E file a 1040x An important phone number. E file a 1040x Helpful information you may need. E file a 1040x Prev  Up  Next   Home   More Online Publications