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Filing back tax Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications
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Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined

Updated 7/15/2013 to reflect that the IRS will issue monthly updates. 

IR-2013-62, June 24, 2013

WASHINGTON ― Internal Revenue Service Principal Deputy Commissioner Danny Werfel today issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

The three-part report covers a wide range of areas Werfel and his leadership team examined during the past month. The report cites actions to hold management accountable and identifies immediate steps to help put the process for approving tax-exempt applications back on track. Werfel also outlines actions needed to protect and improve wider IRS operations, ranging from compliance areas to taxpayer service.

“It is critical that the IRS takes steps to ensure accountability, address the problems uncovered in recent weeks and improve the operations of the IRS to continue to carry out our critical mission on behalf of the public,” Werfel said. “We have made a number of changes already, more are in the works and even more will develop as we move forward.”

Importantly, the initial IRS review shows no signs of intentional wrongdoing by IRS personnel or involvement by parties outside the IRS in the activities described in the recent TIGTA  report.  However, the report notes that investigations are ongoing, and that the IRS is committed to a full fact-finding effort to provide the public answers to these and other important questions.

“The IRS is committed to correcting its mistakes, holding people accountable, and establishing control elements that will help us mitigate the risks we face,” Werfel said. “This report is a critical first step in the process of restoring trust in this critical institution. We have more work in front of us, but we believe we are on the right track to move forward.”

Werfel’s report, titled “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action,” covers three primary areas:

Accountability. This covers the steps being taken to ensure accountability for the mismanagement described in last month’s Treasury Inspector General for Tax Administration (TIGTA) report:

  • The report finds that significant management and judgment failures occurred, as outlined in the TIGTA report. These contributed to the inappropriate treatment of taxpayers applying for tax- exempt status. 
  • To address this, new leadership has been installed across all five executive management levels involved in the chain of command connected to these matters. In addition, the IRS has empaneled an Accountability Review Board to provide recommendations within 60 days (and later as needed) on any additional personnel actions that should be taken.

Fixing the Problems with the Review of Applications for Tax-Exempt Status. This part covers several process improvements underway to ensure that taxpayers are treated appropriately and effectively in the review of applications for tax-exempt status:  

  • The report outlines a new voluntary process to help certain applicants gain fast-track approval to operate as a 501(c)(4) tax-exempt entity if they are being reviewed for advocacy questions and  have been in our application backlog for more than 120 days. This self-certification process allows them a streamlined path to tax-exempt status if they certify they will operate within specified limits and thresholds of political and social welfare activities. In addition, the IRS has added new technical and program staff to assist with reviewing 501(c)(4) applications.
  • The IRS also suspended the use of any “be-on-the-lookout,” or BOLO lists in the application process for tax-exempt status.

Review of IRS Operations and Risks. The report identifies a series of actions to ensure taxpayers that selection criteria across the IRS are appropriate and that taxpayers are aware of how they can seek assistance if they have concerns about the IRS. The report further outlines steps underway to ensure that critical program or operational risks within the IRS are identified early, raised to the right decision-makers and shared timely with key stakeholders:

  • The report calls for establishing an Enterprise Risk Management Program to provide a common framework for capturing, reporting and addressing risk areas across the IRS.  This will improve timeliness in bringing information to the attention of the IRS Commissioner and other IRS leaders as well as key stakeholders to help prevent future instances of inappropriate treatment or mismanagement.
  • Although there is no current evidence that selection criteria in other IRS organizations is inappropriate, the nature of the problems identified in the tax-exempt application process warrants a review of certain process controls within the IRS.  The IRS will initiate a comprehensive, agency-wide review of compliance selection criteria.  Results will be shared with the Department of the Treasury, the IRS Oversight Board, and the Chairpersons of the House Ways and Means Committee and the Senate Finance Committee.
  • The IRS will initiate additional internal and external education and outreach about the role of the National Taxpayer Advocate in assisting taxpayers in resolving problems they encounter with the IRS. 

In addition to posting the report on IRS.gov, the IRS will provide monthly updates to the progress made on the TIGTA report’s recommendations and provide other developments related to this effort.

Related Items:

  • Recommended Actions — Status of recommended actions from the Treasury Inspector General for Tax Administration (TIGTA) on IRS's Exempt Organizations (EO) Division (updated as appropriate) and other information
  • FS-2013-7, Highlights from the IRS Report
  • FS-2013-8, IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog

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Page Last Reviewed or Updated: 04-Sep-2013

The Filing Back Tax

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