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E File Tax Return 2011

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E File Tax Return 2011

E file tax return 2011 4. E file tax return 2011   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. E file tax return 2011 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. E file tax return 2011 If you have a choice, you should use the method that gives you the lower tax. E file tax return 2011 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. E file tax return 2011 Generally, the standard deduction amounts are adjusted each year for inflation. E file tax return 2011 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. E file tax return 2011 Persons not eligible for the standard deduction. E file tax return 2011   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. E file tax return 2011 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. E file tax return 2011   If you are a nonresident alien who is married to a U. E file tax return 2011 S. E file tax return 2011 citizen or resident alien at the end of the year, you can choose to be treated as a U. E file tax return 2011 S. E file tax return 2011 resident. E file tax return 2011 See Publication 519, U. E file tax return 2011 S. E file tax return 2011 Tax Guide for Aliens. E file tax return 2011 If you make this choice, you can take the standard deduction. E file tax return 2011 Decedent's final return. E file tax return 2011   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. E file tax return 2011 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. E file tax return 2011 Higher standard deduction for age (65 or older). E file tax return 2011   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. E file tax return 2011 You are considered age 65 on the day before your 65th birthday. E file tax return 2011 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. E file tax return 2011 Higher standard deduction for blindness. E file tax return 2011   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. E file tax return 2011 You qualify for this benefit if you are totally or partly blind. E file tax return 2011 Not totally blind. E file tax return 2011   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. E file tax return 2011   If your eye condition will never improve beyond these limits, the statement should include this fact. E file tax return 2011 You must keep the statement in your records. E file tax return 2011   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. E file tax return 2011 Spouse 65 or older or blind. E file tax return 2011   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. E file tax return 2011    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. E file tax return 2011 Example. E file tax return 2011 This example illustrates how to determine your standard deduction using Worksheet 4-1. E file tax return 2011 Bill and Lisa are filing a joint return for 2013. E file tax return 2011 Both are over age 65. E file tax return 2011 Neither is blind, and neither can be claimed as a dependent. E file tax return 2011 They do not itemize deductions, so they use Worksheet 4-1. E file tax return 2011 Because they are married filing jointly, they enter $12,200 on line 1. E file tax return 2011 They check the “No” box on line 2, so they also enter $12,200 on line 4. E file tax return 2011 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. E file tax return 2011 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. E file tax return 2011 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). E file tax return 2011 However, the standard deduction may be higher if the individual is 65 or older or blind. E file tax return 2011 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. E file tax return 2011 Worksheet 4-1. E file tax return 2011 2013 Standard Deduction Worksheet Caution. E file tax return 2011 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. E file tax return 2011 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. E file tax return 2011 Put the total number of boxes checked in box c and go to line 1. E file tax return 2011 a. E file tax return 2011 You   Born before  January 2, 1949     Blind b. E file tax return 2011 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. E file tax return 2011 Total boxes checked             1. E file tax return 2011 Enter the amount shown below for your filing status. E file tax return 2011               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. E file tax return 2011           2. E file tax return 2011 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. E file tax return 2011 Skip line 3; enter the amount from line 1 on line 4. E file tax return 2011   Yes. E file tax return 2011 Go to line 3. E file tax return 2011         3. E file tax return 2011 Is your earned income* more than $650?               Yes. E file tax return 2011 Add $350 to your earned income. E file tax return 2011 Enter the total   3. E file tax return 2011         No. E file tax return 2011 Enter $1,000 4. E file tax return 2011 Enter the smaller of line 1 or line 3 4. E file tax return 2011   5. E file tax return 2011 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). E file tax return 2011 Enter the result here. E file tax return 2011 Otherwise, enter -0- 5. E file tax return 2011   6. E file tax return 2011 Add lines 4 and 5. E file tax return 2011 This is your standard deduction for 2013. E file tax return 2011 6. E file tax return 2011   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. E file tax return 2011 It also includes any amount received as a scholarship that you must include in your income. E file tax return 2011 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). E file tax return 2011 Itemized Deductions Some individuals should itemize their deductions because it will save them money. E file tax return 2011 Others should itemize because they do not qualify for the standard deduction. E file tax return 2011 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. E file tax return 2011 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. E file tax return 2011 For more information, see Overall limitation, later. E file tax return 2011 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). E file tax return 2011 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. E file tax return 2011 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. E file tax return 2011 See the Schedule A (Form 1040) instructions for more information. E file tax return 2011 Overall limitation. E file tax return 2011   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 married filing jointly or qualifying widow(er). E file tax return 2011  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. E file tax return 2011 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). E file tax return 2011 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. E file tax return 2011 For more information, see the following discussions of selected items, which are presented in alphabetical order. E file tax return 2011 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. E file tax return 2011 Table 4-1. E file tax return 2011 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. E file tax return 2011 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. E file tax return 2011 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. E file tax return 2011 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. E file tax return 2011 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. E file tax return 2011 5% of your adjusted gross income if you or your spouse is age 65 or older). E file tax return 2011 What to include. E file tax return 2011   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. E file tax return 2011 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. E file tax return 2011 If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. E file tax return 2011 You can include medical expenses you charge to your credit card in the year the charge is made. E file tax return 2011 It does not matter when you actually pay the amount charged. E file tax return 2011 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. E file tax return 2011 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. E file tax return 2011 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. E file tax return 2011 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. E file tax return 2011 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. E file tax return 2011 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. E file tax return 2011 This is a personal expense that is not deductible. E file tax return 2011 However, you may be able to include certain expenses paid to a person providing nursing-type services. E file tax return 2011 For more information, see Nursing Services , later. E file tax return 2011 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. E file tax return 2011 For more information, see Qualified long-term care services under Long-Term Care, later. E file tax return 2011 Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. E file tax return 2011 This includes amounts paid for meals and lodging. E file tax return 2011 Also, see Meals and Lodging , later. E file tax return 2011 Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. E file tax return 2011 Qualified long-term care services. E file tax return 2011   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. E file tax return 2011 Chronically ill individual. E file tax return 2011    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. E file tax return 2011 He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. E file tax return 2011 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. E file tax return 2011 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. E file tax return 2011 Maintenance and personal care services. E file tax return 2011    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). E file tax return 2011 Qualified long-term care insurance contracts. E file tax return 2011   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. E file tax return 2011 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. E file tax return 2011   The amount of qualified long-term care premiums you can include is limited. E file tax return 2011 You can include the following as medical expenses on Schedule A (Form 1040). E file tax return 2011 Qualified long-term care premiums up to the following amounts. E file tax return 2011 Age 40 or under – $360. E file tax return 2011 Age 41 to 50 – $680. E file tax return 2011 Age 51 to 60 – $1,360. E file tax return 2011 Age 61 to 70 – $3,640. E file tax return 2011 Age 71 or over – $4,550. E file tax return 2011 Unreimbursed expenses for qualified long-term care services. E file tax return 2011 Note. E file tax return 2011 The limit on premiums is for each person. E file tax return 2011 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. E file tax return 2011 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. E file tax return 2011 You can include the cost of such lodging while away from home if all of the following requirements are met. E file tax return 2011 The lodging is primarily for, and essential to, medical care. E file tax return 2011 The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. E file tax return 2011 The lodging is not lavish or extravagant under the circumstances. E file tax return 2011 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. E file tax return 2011 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. E file tax return 2011 You can include lodging for a person traveling with the person receiving the medical care. E file tax return 2011 For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. E file tax return 2011 (Meals are not included. E file tax return 2011 ) Nursing home. E file tax return 2011   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). E file tax return 2011 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. E file tax return 2011   Do not include the cost of meals and lodging if the reason for being in the home is personal. E file tax return 2011 However, you can include in medical expenses the part of the cost that is for medical or nursing care. E file tax return 2011 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. E file tax return 2011 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). E file tax return 2011 If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. E file tax return 2011 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. E file tax return 2011 Medicare Part A. E file tax return 2011   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. E file tax return 2011 The payroll tax paid for Medicare Part A is not a medical expense. E file tax return 2011 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. E file tax return 2011 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. E file tax return 2011 Medicare Part B. E file tax return 2011   Medicare Part B is a supplemental medical insurance. E file tax return 2011 Premiums you pay for Medicare Part B are a medical expense. E file tax return 2011 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. E file tax return 2011 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. E file tax return 2011 SSA. E file tax return 2011 gov, to find out your premium. E file tax return 2011 Medicare Part D. E file tax return 2011   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. E file tax return 2011 You can include as a medical expense premiums you pay for Medicare Part D. E file tax return 2011 Prepaid insurance premiums. E file tax return 2011   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). E file tax return 2011 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. E file tax return 2011 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. E file tax return 2011 You can also include amounts you pay for insulin. E file tax return 2011 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. E file tax return 2011 Imported medicines and drugs. E file tax return 2011   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. E file tax return 2011 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. E file tax return 2011 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. E file tax return 2011 This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. E file tax return 2011 These services can be provided in your home or another care facility. E file tax return 2011 Generally, only the amount spent for nursing services is a medical expense. E file tax return 2011 If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. E file tax return 2011 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. E file tax return 2011 See Maintenance and personal care services under Qualified long-term care services, earlier. E file tax return 2011 Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. E file tax return 2011 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. E file tax return 2011 You can also include in medical expenses part of the amount you pay for that attendant's meals. E file tax return 2011 Divide the food expense among the household members to find the cost of the attendant's food. E file tax return 2011 Then divide that cost in the same manner as in the preceding paragraph. E file tax return 2011 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. E file tax return 2011 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. E file tax return 2011 Employment taxes. E file tax return 2011   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. E file tax return 2011 If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. E file tax return 2011 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. E file tax return 2011 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. E file tax return 2011 Car expenses. E file tax return 2011    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. E file tax return 2011 You cannot include depreciation, insurance, general repair, or maintenance expenses. E file tax return 2011   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. E file tax return 2011   You can also include parking fees and tolls. E file tax return 2011 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. E file tax return 2011 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. E file tax return 2011 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. E file tax return 2011 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in North Carolina

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours Of Service Telephone*
Asheville 151 Patton Ave.
Asheville, NC 28801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(828) 271-4764 
Charlotte  Five Resource Square, 
10715 David Taylor Drive
Charlotte, NC 28262 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(704) 548-4100 
Durham  3308 Chapel Hill Blvd.
Durham, NC 27707 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(919) 401-0300 
Fayetteville  225 Green St.
Fayetteville, NC 28301 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 223-3580 
Greensboro  4905 Koger Boulevard
Greensboro, NC 27407 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(336) 574-6024 
Greenville  2835 South Charles Blvd.
Greenville, NC 27858

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(252) 561-4040 
Hickory  115 Fifth Ave. NW
Hickory, NC 28601 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon -1:00 p.m.)

 

Services Provided

(828) 267-7655 
Raleigh  4405 Bland Rd.
Raleigh, NC 27609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(919) 850-1100 
Wilmington 3340 Jaeckle Dr.
Wilmington, NC 28403 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 254-5198 
Winston-Salem  1677 Westbrook Plaza
Suite 160
Winston-Salem, NC 27103 

Monday-Friday - 8:30 a.m.-4:30 p.m.   
(Closed for lunch 12:00 noon -1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(336) 659-2740 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (336) 574-6119 in Greensboro or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service 
6635 Executive Circle 
Suite 180 
Charlotte, NC 28212

Internal Revenue Service
4905 Koger Blvd.
Greensboro, NC 27407

Internal Revenue Service
4405 Bland Road
Raleigh, NC 27609

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The E File Tax Return 2011

E file tax return 2011 4. E file tax return 2011   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. E file tax return 2011 Adjusted gross income. E file tax return 2011 Distributions received by spouse. E file tax return 2011 Testing period. E file tax return 2011 What's New Modified AGI limit for retirement savings contributions credit increased. E file tax return 2011  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). E file tax return 2011 Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). E file tax return 2011 You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). E file tax return 2011 This credit could reduce the federal income tax you pay dollar for dollar. E file tax return 2011    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. E file tax return 2011 You were born before January 2, 1996. E file tax return 2011 You are not a full-time student (explained next). E file tax return 2011 No one else, such as your parent(s), claims an exemption for you on their tax return. E file tax return 2011 Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). E file tax return 2011 Full-time student. E file tax return 2011   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. E file tax return 2011 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. E file tax return 2011 Adjusted gross income. E file tax return 2011   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. E file tax return 2011 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. E file tax return 2011 Eligible contributions. E file tax return 2011   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. E file tax return 2011 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. E file tax return 2011 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. E file tax return 2011 Reducing eligible contributions. E file tax return 2011   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. E file tax return 2011 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. E file tax return 2011   Do not reduce your eligible contributions by any of the following. E file tax return 2011 The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. E file tax return 2011 Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. E file tax return 2011 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. E file tax return 2011 Loans from a qualified employer plan treated as a distribution. E file tax return 2011 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). E file tax return 2011 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). E file tax return 2011 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. E file tax return 2011 Distributions from a military retirement plan. E file tax return 2011 Distributions from an inherited IRA by a nonspousal beneficiary. E file tax return 2011 Distributions received by spouse. E file tax return 2011   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. E file tax return 2011 Testing period. E file tax return 2011   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. E file tax return 2011 Example. E file tax return 2011 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. E file tax return 2011 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. E file tax return 2011 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. E file tax return 2011 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. E file tax return 2011 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. E file tax return 2011 Maximum eligible contributions. E file tax return 2011   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. E file tax return 2011 Effect on other credits. E file tax return 2011   The amount of this credit will not change the amount of your refundable tax credits. E file tax return 2011 A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. E file tax return 2011 Maximum credit. E file tax return 2011   This is a nonrefundable credit. E file tax return 2011 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. E file tax return 2011 If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. E file tax return 2011 How to figure and report the credit. E file tax return 2011   The amount of the credit you can get is based on the contributions you make and your credit rate. E file tax return 2011 Your credit rate can be as low as 10% or as high as 50%. E file tax return 2011 Your credit rate depends on your income and your filing status. E file tax return 2011 See Form 8880 to determine your credit rate. E file tax return 2011   The maximum contribution taken into account is $2,000 per person. E file tax return 2011 On a joint return, up to $2,000 is taken into account for each spouse. E file tax return 2011   Figure the credit on Form 8880. E file tax return 2011 Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. E file tax return 2011 Prev  Up  Next   Home   More Online Publications