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Free 1040ez Tax Filing

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Free 1040ez Tax Filing

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The Free 1040ez Tax Filing

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