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Form 1040x 2012

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Form 1040x 2012

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e-file for Large Business and International (LB&I)

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A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


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Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The Form 1040x 2012

Form 1040x 2012 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. Form 1040x 2012 Determine Initial Amount Step 2. Form 1040x 2012 Total Certain Nontaxable Pensions and Benefits Step 3. Form 1040x 2012 Determine Excess Adjusted Gross Income Step 4. Form 1040x 2012 Determine the Total of Steps 2 and 3 Step 5. Form 1040x 2012 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. Form 1040x 2012 You are a qualified individual. Form 1040x 2012 Your income is not more than certain limits. Form 1040x 2012 You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Form 1040x 2012 Use Figure A first to see if you are a qualified individual. Form 1040x 2012 If you are, go to Table 1 to make sure your income is not too high to take the credit. Form 1040x 2012 You can take the credit only if you file Form 1040 or Form 1040A. Form 1040x 2012 You cannot take the credit if you file Form 1040EZ or Form 1040NR. Form 1040x 2012 Qualified Individual You are a qualified individual for this credit if you are a U. Form 1040x 2012 S. Form 1040x 2012 citizen or resident alien, and either of the following applies. Form 1040x 2012 You were age 65 or older at the end of 2013. Form 1040x 2012 You were under age 65 at the end of 2013 and all three of the following statements are true. Form 1040x 2012 You retired on permanent and total disability (explained later). Form 1040x 2012 You received taxable disability income for 2013. Form 1040x 2012 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form 1040x 2012 Age 65. Form 1040x 2012   You are considered to be age 65 on the day before your 65th birthday. Form 1040x 2012 As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form 1040x 2012 U. Form 1040x 2012 S. Form 1040x 2012 Citizen or Resident Alien You must be a U. Form 1040x 2012 S. Form 1040x 2012 citizen or resident alien (or be treated as a resident alien) to take the credit. Form 1040x 2012 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form 1040x 2012 Exceptions. Form 1040x 2012   You may be able to take the credit if you are a nonresident alien who is married to a U. Form 1040x 2012 S. Form 1040x 2012 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form 1040x 2012 S. Form 1040x 2012 resident alien. Form 1040x 2012 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Form 1040x 2012   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. Form 1040x 2012 S. Form 1040x 2012 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form 1040x 2012 S. Form 1040x 2012 resident alien for the entire year. Form 1040x 2012 In that case, you may be allowed to take the credit. Form 1040x 2012   For information on these choices, see chapter 1 of Publication 519, U. Form 1040x 2012 S. Form 1040x 2012 Tax Guide for Aliens. Form 1040x 2012 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. Form 1040x 2012 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. Form 1040x 2012 Head of household. Form 1040x 2012   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. Form 1040x 2012 You file a separate return. Form 1040x 2012 You paid more than half the cost of keeping up your home during the tax year. Form 1040x 2012 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. Form 1040x 2012 (See Temporary absences under Head of Household in Publication 501. Form 1040x 2012 ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Form 1040x 2012 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. Form 1040x 2012 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. Form 1040x 2012 For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Form 1040x 2012 Figure A. Form 1040x 2012 Are You a Qualified Individual? Please click here for the text description of the image. Form 1040x 2012 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 ). Form 1040x 2012 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. Form 1040x 2012 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form 1040x 2012 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. Form 1040x 2012 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Form 1040x 2012 Permanent and total disability. Form 1040x 2012    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form 1040x 2012 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. Form 1040x 2012 See Physician's statement , later. Form 1040x 2012 Substantial gainful activity. Form 1040x 2012   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. Form 1040x 2012 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. Form 1040x 2012   Substantial gainful activity is not work you do to take care of yourself or your home. Form 1040x 2012 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form 1040x 2012 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form 1040x 2012    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form 1040x 2012   The following examples illustrate the tests of substantial gainful activity. Form 1040x 2012 Example 1. Form 1040x 2012 Trisha, a sales clerk, retired on disability. Form 1040x 2012 She is 53 years old and now works as a full-time babysitter for the minimum wage. Form 1040x 2012 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. Form 1040x 2012 She cannot take the credit because she is able to engage in substantial gainful activity. Form 1040x 2012 Example 2. Form 1040x 2012 Tom, a bookkeeper, retired on disability. Form 1040x 2012 He is 59 years old and now drives a truck for a charitable organization. Form 1040x 2012 He sets his own hours and is not paid. Form 1040x 2012 Duties of this nature generally are performed for pay or profit. Form 1040x 2012 Some weeks he works 10 hours, and some weeks he works 40 hours. Form 1040x 2012 Over the year he averages 20 hours a week. Form 1040x 2012 The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Form 1040x 2012 This is true even though Tom is not paid and he sets his own hours. Form 1040x 2012 He cannot take the credit. Form 1040x 2012 Example 3. Form 1040x 2012 John, who retired on disability, took a job with a former employer on a trial basis. Form 1040x 2012 The purpose of the job was to see if John could do the work. Form 1040x 2012 The trial period lasted for 6 months during which John was paid the minimum wage. Form 1040x 2012 Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Form 1040x 2012 The activity was gainful because John was paid at least the minimum wage. Form 1040x 2012 But the activity was not substantial because his duties were nonproductive. Form 1040x 2012 These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Form 1040x 2012 Example 4. Form 1040x 2012 Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Form 1040x 2012 Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Form 1040x 2012 Joan can select the time of day when she feels most fit to work. Form 1040x 2012 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. Form 1040x 2012 The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Form 1040x 2012 Sheltered employment. Form 1040x 2012   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Form 1040x 2012 These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Form 1040x 2012   Compared to commercial employment, pay is lower for sheltered employment. Form 1040x 2012 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Form 1040x 2012 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Form 1040x 2012 Physician's statement. Form 1040x 2012   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. Form 1040x 2012 You can use the statement in the Instructions for Schedule R. Form 1040x 2012   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Form 1040x 2012 Veterans. Form 1040x 2012    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. Form 1040x 2012 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form 1040x 2012 You can get this form from your local VA regional office. Form 1040x 2012 Physician's statement obtained in earlier year. Form 1040x 2012   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. Form 1040x 2012 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Form 1040x 2012 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Form 1040x 2012   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. Form 1040x 2012 Disability income. Form 1040x 2012   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form 1040x 2012 Disability income must meet both of the following requirements. Form 1040x 2012 It must be paid under your employer's accident or health plan or pension plan. Form 1040x 2012 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. Form 1040x 2012 Payments that are not disability income. Form 1040x 2012    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form 1040x 2012 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. Form 1040x 2012    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. Form 1040x 2012 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Form 1040x 2012 Income Limits To determine if you can claim the credit, you must consider two income limits. Form 1040x 2012 The first limit is the amount of your adjusted gross income (AGI). Form 1040x 2012 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Form 1040x 2012 The limits are shown in Table 1. Form 1040x 2012 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. Form 1040x 2012 See Figuring the Credit Yourself , later. Form 1040x 2012 Table 1. Form 1040x 2012 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. Form 1040x 2012 . Form 1040x 2012 . Form 1040x 2012     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form 1040x 2012 . Form 1040x 2012 . Form 1040x 2012   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. Form 1040x 2012 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. Form 1040x 2012 Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Form 1040x 2012 See Figuring the Credit Yourself , next. Form 1040x 2012 If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Form 1040x 2012 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. Form 1040x 2012 If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Form 1040x 2012 If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Form 1040x 2012 Attach Schedule R to your return. Form 1040x 2012 Table 2. Form 1040x 2012 Initial Amounts IF your filing status is. Form 1040x 2012 . Form 1040x 2012 . Form 1040x 2012   THEN enter on line 10 of Schedule R. Form 1040x 2012 . Form 1040x 2012 . Form 1040x 2012 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. Form 1040x 2012     2 Amount cannot be more than your combined taxable disability income. Form 1040x 2012     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Form 1040x 2012   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Form 1040x 2012 Next, fill out Schedule R, Part III. Form 1040x 2012 If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Form 1040x 2012 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. Form 1040x 2012 There are five steps in Part III to determine the amount of your credit. Form 1040x 2012 Determine your initial amount (lines 10–12). Form 1040x 2012 Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Form 1040x 2012 Determine your excess adjusted gross income (lines 14–17). Form 1040x 2012 Determine the total of steps 2 and 3 (line 18). Form 1040x 2012 Determine your credit (lines 19–22). Form 1040x 2012 These steps are discussed in more detail next. Form 1040x 2012 Step 1. Form 1040x 2012 Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Form 1040x 2012 See Table 2. Form 1040x 2012 Your initial amount is on line 12. Form 1040x 2012 Initial amounts for persons under age 65. Form 1040x 2012   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Form 1040x 2012 Special rules for joint returns. Form 1040x 2012   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. Form 1040x 2012   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. Form 1040x 2012 Step 2. Form 1040x 2012 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. Form 1040x 2012 You must reduce your initial amount by these payments. Form 1040x 2012 Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Form 1040x 2012 If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Form 1040x 2012 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. Form 1040x 2012 Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Form 1040x 2012 Nontaxable social security payments. Form 1040x 2012 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. Form 1040x 2012 (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. Form 1040x 2012 ) Nontaxable railroad retirement pension payments treated as social security. Form 1040x 2012 This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Form 1040x 2012 Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Form 1040x 2012 (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. Form 1040x 2012 ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Form 1040x 2012 (Do not include amounts that are a return of your cost of a pension or annuity. Form 1040x 2012 These amounts do not reduce your initial amount. Form 1040x 2012 ) You should be sure to take into account all of the nontaxable amounts you receive. Form 1040x 2012 These amounts are verified by the IRS through information supplied by other government agencies. Form 1040x 2012 Step 3. Form 1040x 2012 Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Form 1040x 2012 Figure your excess adjusted gross income on lines 14–17. Form 1040x 2012 You figure your excess adjusted gross income as follows. Form 1040x 2012 Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Form 1040x 2012 $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. Form 1040x 2012 Divide the result of (1) by 2. Form 1040x 2012 Step 4. Form 1040x 2012 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). Form 1040x 2012 Step 5. Form 1040x 2012 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% (. Form 1040x 2012 15). Form 1040x 2012 In certain cases, the amount of your credit may be limited. Form 1040x 2012 See Limit on credit , later. Form 1040x 2012 Example. Form 1040x 2012 You are 66 years old and your spouse is 64. Form 1040x 2012 Your spouse is not disabled. Form 1040x 2012 You file a joint return on Form 1040. Form 1040x 2012 Your adjusted gross income is $14,630. Form 1040x 2012 Together you received $3,200 from social security, which was nontaxable. Form 1040x 2012 You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Form 1040x 2012 Initial amount (line 12) $5,000 2. Form 1040x 2012 Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Form 1040x 2012 Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Form 1040x 2012 Add (2) and (3) (line 18) 5,515 5. Form 1040x 2012 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. Form 1040x 2012 Limit on credit. Form 1040x 2012   The amount of credit you can claim is generally limited to the amount of your tax. Form 1040x 2012 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Form 1040x 2012 Examples The following examples illustrate the credit for the elderly or the disabled. Form 1040x 2012 The initial amounts are taken from Table 2, earlier. Form 1040x 2012 Example 1. Form 1040x 2012 James Davis is 58 years old, single, and files Form 1040A. Form 1040x 2012 In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Form 1040x 2012 He got the required physician's statement in 2011 and kept it with his tax records. Form 1040x 2012 His physician signed on line B of the statement. Form 1040x 2012 This year James checks the box in Schedule R, Part II. Form 1040x 2012 He does not need to get another statement for 2013. Form 1040x 2012 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). Form 1040x 2012 He figures the credit on Schedule R as follows: 1. Form 1040x 2012 Initial amount   $5,000 2. Form 1040x 2012 Taxable disability pension   11,400 3. Form 1040x 2012 Smaller of line 1 or line 2   5,000 4. Form 1040x 2012 Nontaxable social security  benefits $1,500     5. Form 1040x 2012 Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Form 1040x 2012 Add lines 4 and 5   3,500 7. Form 1040x 2012 Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Form 1040x 2012 Multiply line 7 by 15% (. Form 1040x 2012 15)   225 9. Form 1040x 2012 Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Form 1040x 2012 Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Form 1040x 2012 The Schedule R for James Davis is not shown. Form 1040x 2012 Example 2. Form 1040x 2012 William White is 53. Form 1040x 2012 His wife Helen is 49. Form 1040x 2012 William had a stroke 3 years ago and retired on permanent and total disability. Form 1040x 2012 He is still permanently and totally disabled because of the stroke. Form 1040x 2012 In November, Helen was injured in an accident at work and retired on permanent and total disability. Form 1040x 2012 William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Form 1040x 2012 Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Form 1040x 2012 Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Form 1040x 2012 They do not itemize deductions. Form 1040x 2012 They do not have any amounts that would increase their standard deduction. Form 1040x 2012 Helen's doctor completed the physician's statement in the Instructions for Schedule R. Form 1040x 2012 Helen is not required to include the statement with their return, but she must keep it for her records. Form 1040x 2012 William got a physician's statement for the year he had the stroke. Form 1040x 2012 His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Form 1040x 2012 William has kept the physician's statement with his records. Form 1040x 2012 He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Form 1040x 2012 William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Form 1040x 2012 They attach Schedule R to their Form 1040 and enter $41 on line 53. Form 1040x 2012 They check box c on line 53 and enter “Sch R” on the line next to that box. Form 1040x 2012 See their filled-in Schedule R and Helen's filled-in physician's statement, later. Form 1040x 2012 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. Form 1040x 2012 A person is permanently and totally disabled if both of the following apply:   1. Form 1040x 2012 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Form 1040x 2012   2. Form 1040x 2012 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. Form 1040x 2012 Physician's Statement     I certify that Helen A. Form 1040x 2012 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. Form 1040x 2012 If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Form 1040x 2012 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. Form 1040x 2012 Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Form 1040x 2012 Doctor 1900 Green St. Form 1040x 2012 , Hometown, MD 20000         This image is too large to be displayed in the current screen. Form 1040x 2012 Please click the link to view the image. Form 1040x 2012 Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Form 1040x 2012 Please click the link to view the image. Form 1040x 2012 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. Form 1040x 2012 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. Form 1040x 2012 Free help with your tax return. Form 1040x 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 1040x 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Form 1040x 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040x 2012 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. Form 1040x 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Form 1040x 2012 To find the nearest VITA or TCE site, visit IRS. Form 1040x 2012 gov or call 1-800-906-9887. Form 1040x 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040x 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040x 2012 aarp. Form 1040x 2012 org/money/taxaide or call 1-888-227-7669. Form 1040x 2012   For more information on these programs, go to IRS. Form 1040x 2012 gov and enter “VITA” in the search box. Form 1040x 2012 Internet. Form 1040x 2012 IRS. Form 1040x 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Form 1040x 2012 Apply for an Employer Identification Number (EIN). Form 1040x 2012 Go to IRS. Form 1040x 2012 gov and enter Apply for an EIN in the search box. Form 1040x 2012 Request an Electronic Filing PIN by going to IRS. Form 1040x 2012 gov and entering Electronic Filing PIN in the search box. Form 1040x 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Form 1040x 2012 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. Form 1040x 2012 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. Form 1040x 2012 Check the status of your amended return. Form 1040x 2012 Go to IRS. Form 1040x 2012 gov and enter Where's My Amended Return in the search box. Form 1040x 2012 Download forms, instructions, and publications, including some accessible versions. Form 1040x 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Form 1040x 2012 gov or IRS2Go. Form 1040x 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Form 1040x 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040x 2012 gov. Form 1040x 2012 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. Form 1040x 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040x 2012 gov. Form 1040x 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Form 1040x 2012 gov or IRS2Go. Form 1040x 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Form 1040x 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Form 1040x 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Form 1040x 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Form 1040x 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040x 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Form 1040x 2012 gov. Form 1040x 2012 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. Form 1040x 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 1040x 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Form 1040x 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Form 1040x 2012 Visit AARP's website to find the nearest Tax-Aide location. Form 1040x 2012 Research your tax questions. Form 1040x 2012 Search publications and instructions by topic or keyword. Form 1040x 2012 Read the Internal Revenue Code, regulations, or other official guidance. Form 1040x 2012 Read Internal Revenue Bulletins. Form 1040x 2012 Sign up to receive local and national tax news by email. Form 1040x 2012 Phone. Form 1040x 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040x 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Form 1040x 2012 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. Form 1040x 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Form 1040x 2012 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. Form 1040x 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 1040x 2012 Most VITA and TCE sites offer free electronic filing. Form 1040x 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040x 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040x 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Form 1040x 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Form 1040x 2012 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. Form 1040x 2012 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. Form 1040x 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040x 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Form 1040x 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040x 2012 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). Form 1040x 2012 You should receive your order within 10 business days. Form 1040x 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Form 1040x 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Form 1040x 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Form 1040x 2012 Call to ask tax questions, 1-800-829-1040. Form 1040x 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040x 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040x 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Form 1040x 2012 gsa. Form 1040x 2012 gov/fedrelay. Form 1040x 2012 Walk-in. Form 1040x 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Form 1040x 2012 Products. Form 1040x 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040x 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040x 2012 Services. Form 1040x 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Form 1040x 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040x 2012 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. Form 1040x 2012 No appointment is necessary—just walk in. Form 1040x 2012 Before visiting, check www. Form 1040x 2012 irs. Form 1040x 2012 gov/localcontacts for hours of operation and services provided. Form 1040x 2012 Mail. Form 1040x 2012 You can send your order for forms, instructions, and publications to the address below. Form 1040x 2012 You should receive a response within 10 business days after your request is received. Form 1040x 2012  Internal Revenue Service 1201 N. Form 1040x 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Form 1040x 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040x 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040x 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Form 1040x 2012 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. Form 1040x 2012 You face (or your business is facing) an immediate threat of adverse action. Form 1040x 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040x 2012   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. Form 1040x 2012 Here's why we can help: TAS is an independent organization within the IRS. Form 1040x 2012 Our advocates know how to work with the IRS. Form 1040x 2012 Our services are free and tailored to meet your needs. Form 1040x 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040x 2012 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. Form 1040x 2012 irs. Form 1040x 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Form 1040x 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040x 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 1040x 2012 irs. Form 1040x 2012 gov/sams. Form 1040x 2012 Low Income Taxpayer Clinics. Form 1040x 2012   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. Form 1040x 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040x 2012 Visit www. Form 1040x 2012 TaxpayerAdvocate. Form 1040x 2012 irs. Form 1040x 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040x 2012 Prev  Up  Next   Home   More Online Publications