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E-file tax extension free 33. E-file tax extension free   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 tax extension free This chapter explains the following. E-file tax extension free Who qualifies for the credit for the elderly or the disabled. E-file tax extension free How to claim the credit. E-file tax extension free 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 tax extension free 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 tax extension free You are a qualified individual. E-file tax extension free Your income is not more than certain limits. E-file tax extension free You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. E-file tax extension free Use Figure 33-A first to see if you are a qualified individual. E-file tax extension free If you are, go to Table 33-1 to make sure your income is not too high to take the credit. E-file tax extension free You can take the credit only if you file Form 1040 or Form 1040A. E-file tax extension free You cannot take the credit if you file Form 1040EZ. E-file tax extension free Qualified Individual You are a qualified individual for this credit if you are a U. E-file tax extension free S. E-file tax extension free citizen or resident alien, and either of the following applies. E-file tax extension free You were age 65 or older at the end of 2013. E-file tax extension free You were under age 65 at the end of 2013 and all three of the following statements are true. E-file tax extension free You retired on permanent and total disability (explained later). E-file tax extension free You received taxable disability income for 2013. E-file tax extension free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E-file tax extension free Age 65. E-file tax extension free   You are considered to be age 65 on the day before your 65th birthday. E-file tax extension free Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. E-file tax extension free U. E-file tax extension free S. E-file tax extension free Citizen or Resident Alien You must be a U. E-file tax extension free S. E-file tax extension free citizen or resident alien (or be treated as a resident alien) to take the credit. E-file tax extension free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E-file tax extension free Exceptions. E-file tax extension free   You may be able to take the credit if you are a nonresident alien who is married to a U. E-file tax extension free S. E-file tax extension free 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 tax extension free S. E-file tax extension free resident alien. E-file tax extension free If you make that choice, both you and your spouse are taxed on your worldwide incomes. E-file tax extension free 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 tax extension free S. E-file tax extension free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E-file tax extension free S. E-file tax extension free resident alien for the entire year. E-file tax extension free In that case, you may be allowed to take the credit. E-file tax extension free For information on these choices, see chapter 1 of Publication 519, U. E-file tax extension free S. E-file tax extension free Tax Guide for Aliens. E-file tax extension free 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 tax extension free 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 tax extension free Head of household. E-file tax extension free   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 tax extension free See Head of Household in chapter 2 for the tests you must meet. E-file tax extension free 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 tax extension free 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 tax extension free 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 tax extension free 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 tax extension free Permanent and total disability. E-file tax extension free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E-file tax extension free 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 tax extension free See Physician's statement , later. E-file tax extension free Substantial gainful activity. E-file tax extension free   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 tax extension free 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 tax extension free   Substantial gainful activity is not work you do to take care of yourself or your home. E-file tax extension free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E-file tax extension free However, doing this kind of work may show that you are able to engage in substantial gainful activity. E-file tax extension free    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 tax extension free Sheltered employment. E-file tax extension free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. E-file tax extension free These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. E-file tax extension free   Compared to commercial employment, pay is lower for sheltered employment. E-file tax extension free Therefore, one usually does not look for sheltered employment if he or she can get other employment. E-file tax extension free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. E-file tax extension free Physician's statement. E-file tax extension free   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 tax extension free You can use the statement in the Instructions for Schedule R. E-file tax extension free    Figure 33-A. E-file tax extension free Are You a Qualified Individual? This image is too large to be displayed in the current screen. E-file tax extension free Please click the link to view the image. E-file tax extension free 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 tax extension free Veterans. E-file tax extension free   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 tax extension free VA Form 21-0172 must be signed by a person authorized by the VA to do so. E-file tax extension free You can get this form from your local VA regional office. E-file tax extension free Physician's statement obtained in earlier year. E-file tax extension free   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 tax extension free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. E-file tax extension free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. E-file tax extension free   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 tax extension free Table 33-1. E-file tax extension free Income Limits IF your filing status is . E-file tax extension free . E-file tax extension free . E-file tax extension free THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. E-file tax extension free . E-file tax extension free . E-file tax extension free   Your adjusted gross income (AGI)* is equal to or more than. E-file tax extension free . E-file tax extension free . E-file tax extension free     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 tax extension free . E-file tax extension free . E-file tax extension free   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 tax extension free Disability income. E-file tax extension free   If you are under age 65, you must also have taxable disability income to qualify for the credit. E-file tax extension free Disability income must meet both of the following requirements. E-file tax extension free It must be paid under your employer's accident or health plan or pension plan. E-file tax extension free 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 tax extension free Payments that are not disability income. E-file tax extension free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. E-file tax extension free 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 tax extension free   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 tax extension free 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 tax extension free Income Limits To determine if you can claim the credit, you must consider two income limits. E-file tax extension free The first limit is the amount of your adjusted gross income (AGI). E-file tax extension free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. E-file tax extension free The limits are shown in Table 33-1. E-file tax extension free 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 tax extension free See How to Claim the Credit , later. E-file tax extension free 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 tax extension free How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. E-file tax extension free 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 tax extension free If you want the IRS to figure your tax, see chapter 30. E-file tax extension free Form 1040. E-file tax extension free   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. E-file tax extension free Form 1040A. E-file tax extension free   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. E-file tax extension free Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. E-file tax extension free Next, fill out Schedule R, Part III. E-file tax extension free If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. E-file tax extension free 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 tax extension free For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. E-file tax extension free Limit on credit. E-file tax extension free   The amount of the credit you can claim is generally limited to the amount of your tax. E-file tax extension free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. E-file tax extension free Prev  Up  Next   Home   More Online Publications
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E-file tax extension free Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. E-file tax extension free Tax questions. E-file tax extension free Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. E-file tax extension free irs. E-file tax extension free gov/pub531. E-file tax extension free What's New Additional Medicare Tax. E-file tax extension free  Beginning in 2013, a 0. E-file tax extension free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (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 tax extension free An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. E-file tax extension free An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. E-file tax extension free Additional Medicare Tax is only imposed on the employee. E-file tax extension free There is no employer share of Additional Medicare Tax. E-file tax extension free All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. E-file tax extension free Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. E-file tax extension free Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. E-file tax extension free For more information on Additional Medicare Tax, go to www. E-file tax extension free irs. E-file tax extension free gov and enter “Additional Medicare Tax” in the search box. E-file tax extension free Reminder Photographs of missing children. E-file tax extension free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E-file tax extension free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E-file tax extension free 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 tax extension free Introduction This publication is for employees who receive tips. E-file tax extension free All tips you receive are income and are subject to federal income tax. E-file tax extension free You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. E-file tax extension free The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. E-file tax extension free Reporting your tip income correctly is not difficult. E-file tax extension free You must do three things. E-file tax extension free Keep a daily tip record. E-file tax extension free Report tips to your employer. E-file tax extension free Report all your tips on your income tax return. E-file tax extension free  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. E-file tax extension free This publication will also show you how to treat allocated tips. E-file tax extension free Comments and suggestions. E-file tax extension free   We welcome your comments about this publication and your suggestions for future editions. E-file tax extension free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E-file tax extension free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E-file tax extension free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E-file tax extension free   You can send your comments from www. E-file tax extension free irs. E-file tax extension free gov/formspubs/. E-file tax extension free Click on “More Information” and then on “Comment on Tax Forms and Publications”. E-file tax extension free   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 tax extension free Ordering forms and publications. E-file tax extension free   Visit www. E-file tax extension free irs. E-file tax extension free 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 tax extension free Internal Revenue Service 1201 N. E-file tax extension free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E-file tax extension free   If you have a tax question, check the information available on IRS. E-file tax extension free gov or call 1-800-829-1040. E-file tax extension free We cannot answer tax questions sent to either of the above addresses. E-file tax extension free Prev  Up  Next   Home   More Online Publications