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Free 2012 Taxes

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Free 2012 Taxes

Free 2012 taxes Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Free 2012 taxes The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. Free 2012 taxes If you are requesting relief for more than three tax years, you must file an additional Form 8857. Free 2012 taxes The IRS will review your Form 8857 and let you know if you qualify. Free 2012 taxes A completed Form 8857 is shown later. Free 2012 taxes When to file Form 8857. Free 2012 taxes   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. Free 2012 taxes The following are some of the ways you may become aware of such a liability. Free 2012 taxes The IRS is examining your tax return and proposing to increase your tax liability. Free 2012 taxes The IRS sends you a notice. Free 2012 taxes   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. Free 2012 taxes (But see the exceptions below for different filing deadlines that apply. Free 2012 taxes ) For this reason, do not delay filing because you do not have all the documentation. Free 2012 taxes   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. Free 2012 taxes The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. Free 2012 taxes This includes the filing of a proof of claim in a bankruptcy proceeding. Free 2012 taxes The filing of a suit by the United States against you to collect the joint liability. Free 2012 taxes The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. Free 2012 taxes The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Free 2012 taxes Exception for equitable relief. Free 2012 taxes   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Free 2012 taxes irs. Free 2012 taxes gov/irb/2011-32_IRB/ar11. Free 2012 taxes html) expanding the amount of time to request equitable relief. Free 2012 taxes The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. Free 2012 taxes Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Free 2012 taxes In certain cases, the 10-year period is suspended. Free 2012 taxes The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Free 2012 taxes See Pub. Free 2012 taxes 594, The IRS Collection Process, for details. Free 2012 taxes Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Free 2012 taxes But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. Free 2012 taxes See Pub. Free 2012 taxes 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Free 2012 taxes Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. Free 2012 taxes Exception for relief based on community property laws. Free 2012 taxes   If you are requesting relief based on community property laws, a different filing deadline applies. Free 2012 taxes See Relief from liability arising from community property law discussed later under Community Property Laws . Free 2012 taxes Form 8857 filed by or on behalf of a decedent. Free 2012 taxes   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Free 2012 taxes An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Free 2012 taxes For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. Free 2012 taxes Situations in which you are not entitled to relief. Free 2012 taxes   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Free 2012 taxes In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. Free 2012 taxes In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. Free 2012 taxes You entered into an offer in compromise with the IRS. Free 2012 taxes You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Free 2012 taxes Exception for agreements relating to TEFRA partnership proceedings. Free 2012 taxes   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. Free 2012 taxes (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Free 2012 taxes ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). Free 2012 taxes Transferee liability not affected by innocent spouse relief provisions. Free 2012 taxes   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Free 2012 taxes Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. Free 2012 taxes Example. Free 2012 taxes Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Free 2012 taxes Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Free 2012 taxes In August 2010, the IRS assessed a deficiency for the 2008 return. Free 2012 taxes The items causing the deficiency belong to Herb. Free 2012 taxes Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Free 2012 taxes However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Free 2012 taxes The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Free 2012 taxes There are no exceptions, even for victims of spousal abuse or domestic violence. Free 2012 taxes We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Free 2012 taxes If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. Free 2012 taxes However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. Free 2012 taxes If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Free 2012 taxes Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. Free 2012 taxes The IRS sends you a final determination letter regarding your request for relief. Free 2012 taxes You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Free 2012 taxes If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. Free 2012 taxes The United States Tax Court is an independent judicial body and is not part of the IRS. Free 2012 taxes You must file a petition with the United States Tax Court in order for it to review your request for relief. Free 2012 taxes You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Free 2012 taxes If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Free 2012 taxes You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. Free 2012 taxes ustaxcourt. Free 2012 taxes gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. Free 2012 taxes Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free 2012 taxes However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free 2012 taxes Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. Free 2012 taxes Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. Free 2012 taxes You did not file a joint return for the tax year. Free 2012 taxes You did not include the item of community income in gross income. Free 2012 taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Free 2012 taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Free 2012 taxes Your spouse's (or former spouse's) distributive share of partnership income. Free 2012 taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Free 2012 taxes Use the appropriate community property law to determine what is separate property. Free 2012 taxes Any other income that belongs to your spouse (or former spouse) under community property law. Free 2012 taxes You establish that you did not know of, and had no reason to know of, that community income. Free 2012 taxes See  Actual Knowledge or Reason To Know , below. Free 2012 taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Free 2012 taxes See Indications of unfairness for liability arising from community property law, later. Free 2012 taxes Actual knowledge or reason to know. Free 2012 taxes   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. Free 2012 taxes Amount of community income unknown. Free 2012 taxes   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. Free 2012 taxes Not knowing the specific amount is not a basis for relief. Free 2012 taxes Reason to know. Free 2012 taxes   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Free 2012 taxes The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Free 2012 taxes The financial situation of you and your spouse (or former spouse). Free 2012 taxes Your educational background and business experience. Free 2012 taxes Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Free 2012 taxes Indications of unfairness for liability arising from community property law. Free 2012 taxes   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. Free 2012 taxes   The following are examples of factors the IRS will consider. Free 2012 taxes Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Free 2012 taxes Whether your spouse (or former spouse) deserted you. Free 2012 taxes Whether you and your spouse have been divorced or separated. Free 2012 taxes  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Free 2012 taxes Benefit from omitted item of community income. Free 2012 taxes   A benefit includes normal support, but does not include de minimis (small) amounts. Free 2012 taxes Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. Free 2012 taxes   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. Free 2012 taxes Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). Free 2012 taxes How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Free 2012 taxes Fill in Form 8857 according to the instructions. Free 2012 taxes For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. Free 2012 taxes However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. Free 2012 taxes The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. Free 2012 taxes Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Free 2012 taxes Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Free 2012 taxes However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Free 2012 taxes The IRS can collect these amounts from either you or your spouse (or former spouse). Free 2012 taxes You must meet all of the following conditions to qualify for innocent spouse relief. Free 2012 taxes You filed a joint return. Free 2012 taxes There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Free 2012 taxes You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). Free 2012 taxes See Actual Knowledge or Reason To Know, later. Free 2012 taxes Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free 2012 taxes See Indications of Unfairness for Innocent Spouse Relief , later. Free 2012 taxes Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. Free 2012 taxes A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Free 2012 taxes Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. Free 2012 taxes Erroneous Items Erroneous items are either of the following. Free 2012 taxes Unreported income. Free 2012 taxes This is any gross income item received by your spouse (or former spouse) that is not reported. Free 2012 taxes Incorrect deduction, credit, or basis. Free 2012 taxes This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Free 2012 taxes The following are examples of erroneous items. Free 2012 taxes The expense for which the deduction is taken was never paid or incurred. Free 2012 taxes For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. Free 2012 taxes The expense does not qualify as a deductible expense. Free 2012 taxes For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Free 2012 taxes Fines are not deductible. Free 2012 taxes No factual argument can be made to support the deductibility of the expense. Free 2012 taxes For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. Free 2012 taxes Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. Free 2012 taxes Actual knowledge. Free 2012 taxes   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Free 2012 taxes You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Free 2012 taxes For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Free 2012 taxes Reason to know. Free 2012 taxes   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Free 2012 taxes You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Free 2012 taxes   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. Free 2012 taxes The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. Free 2012 taxes The financial situation of you and your spouse (or former spouse). Free 2012 taxes Your educational background and business experience. Free 2012 taxes The extent of your participation in the activity that resulted in the erroneous item. Free 2012 taxes Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. Free 2012 taxes Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Free 2012 taxes Partial relief when a portion of erroneous item is unknown. Free 2012 taxes   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. Free 2012 taxes You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. Free 2012 taxes Example. Free 2012 taxes At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Free 2012 taxes The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. Free 2012 taxes You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. Free 2012 taxes The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Free 2012 taxes The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. Free 2012 taxes Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. Free 2012 taxes The following are examples of factors the IRS will consider. Free 2012 taxes Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. Free 2012 taxes Whether your spouse (or former spouse) deserted you. Free 2012 taxes Whether you and your spouse have been divorced or separated. Free 2012 taxes Whether you received a benefit on the return from the understated tax. Free 2012 taxes For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. Free 2012 taxes Significant benefit. Free 2012 taxes   A significant benefit is any benefit in excess of normal support. Free 2012 taxes Normal support depends on your particular circumstances. Free 2012 taxes Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. Free 2012 taxes Example. Free 2012 taxes You receive money from your spouse that is beyond normal support. Free 2012 taxes The money can be traced to your spouse's lottery winnings that were not reported on your joint return. Free 2012 taxes You will be considered to have received a significant benefit from that income. Free 2012 taxes This is true even if your spouse gives you the money several years after he or she received it. Free 2012 taxes Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). Free 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free 2012 taxes This type of relief is available only for unpaid liabilities resulting from the understated tax. Free 2012 taxes Refunds are not allowed. Free 2012 taxes To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free 2012 taxes You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free 2012 taxes (Under this rule, you are no longer married if you are widowed. Free 2012 taxes ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. Free 2012 taxes Members of the same household. Free 2012 taxes   You and your spouse are not members of the same household if you are living apart and are estranged. Free 2012 taxes However, you and your spouse are considered members of the same household if any of the following conditions are met. Free 2012 taxes You and your spouse reside in the same dwelling. Free 2012 taxes You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. Free 2012 taxes Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Free 2012 taxes Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. Free 2012 taxes Burden of proof. Free 2012 taxes   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). Free 2012 taxes You must also establish the basis for allocating the erroneous items. Free 2012 taxes Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. Free 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free 2012 taxes A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Free 2012 taxes The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). Free 2012 taxes For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. Free 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free 2012 taxes See Transfers of Property To Avoid Tax , later. Free 2012 taxes Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. Free 2012 taxes You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. Free 2012 taxes If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. Free 2012 taxes You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. Free 2012 taxes (This rule applies whether or not there was a receipt of cash. Free 2012 taxes ) You knew of the facts that made an incorrect deduction or credit unallowable. Free 2012 taxes For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. Free 2012 taxes Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. Free 2012 taxes Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. Free 2012 taxes Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. Free 2012 taxes Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. Free 2012 taxes Neither is your actual knowledge of how the erroneous item was treated on the tax return. Free 2012 taxes For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. Free 2012 taxes Example. Free 2012 taxes Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. Free 2012 taxes The IRS audited their return and found that Bill did not report $20,000 of self-employment income. Free 2012 taxes The additional income resulted in a $6,000 understated tax, plus interest and penalties. Free 2012 taxes After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. Free 2012 taxes The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Free 2012 taxes Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Free 2012 taxes Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. Free 2012 taxes The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. Free 2012 taxes Factors supporting actual knowledge. Free 2012 taxes   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. Free 2012 taxes The following are examples of factors the IRS may use. Free 2012 taxes Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. Free 2012 taxes Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Free 2012 taxes Exception for spousal abuse or domestic violence. Free 2012 taxes   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. Free 2012 taxes   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. Free 2012 taxes However, you may be required to file a separate return for that tax year. Free 2012 taxes For more information about duress, see the instructions for Form 8857. Free 2012 taxes Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. Free 2012 taxes The increase may not be more than the entire amount of the liability. Free 2012 taxes A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. Free 2012 taxes This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. Free 2012 taxes If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. Free 2012 taxes Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. Free 2012 taxes Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. Free 2012 taxes An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Free 2012 taxes For example, your joint 2009 return shows that you and your spouse owed $5,000. Free 2012 taxes You paid $2,000 with the return. Free 2012 taxes You have an underpaid tax of $3,000. Free 2012 taxes Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Free 2012 taxes You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free 2012 taxes You have an understated tax or an underpaid tax. Free 2012 taxes You did not pay the tax. Free 2012 taxes However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Free 2012 taxes You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. Free 2012 taxes See Factors for Determining Whether To Grant Equitable Relief, later. Free 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free 2012 taxes A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Free 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free 2012 taxes See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Free 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free 2012 taxes The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. Free 2012 taxes If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Free 2012 taxes If the item is titled in your name, the item is presumed to be attributable to you. Free 2012 taxes However, you can rebut this presumption based on the facts and circumstances. Free 2012 taxes You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. Free 2012 taxes If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). Free 2012 taxes You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. Free 2012 taxes If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. Free 2012 taxes Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. Free 2012 taxes The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Free 2012 taxes The IRS will consider all factors and weigh them appropriately. Free 2012 taxes Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Free 2012 taxes Whether you are separated (whether legally or not) or divorced from your spouse. Free 2012 taxes A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Free 2012 taxes A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Free 2012 taxes Whether you would suffer a significant economic hardship if relief is not granted. Free 2012 taxes (In other words, you would not be able to pay your reasonable basic living expenses. Free 2012 taxes ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Free 2012 taxes This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. Free 2012 taxes Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Free 2012 taxes (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Free 2012 taxes ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. Free 2012 taxes Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. Free 2012 taxes Knowledge or reason to know. Free 2012 taxes   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. Free 2012 taxes   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. Free 2012 taxes Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Free 2012 taxes Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Free 2012 taxes This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Free 2012 taxes Reason to know. Free 2012 taxes   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. Free 2012 taxes Example. Free 2012 taxes You and your spouse filed a joint 2009 return. Free 2012 taxes That return showed you owed $10,000. Free 2012 taxes You had $5,000 of your own money and you took out a loan to pay the other $5,000. Free 2012 taxes You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Free 2012 taxes Without telling you, your spouse took the $5,000 loan and spent it on himself. Free 2012 taxes You and your spouse were divorced in 2010. Free 2012 taxes In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Free 2012 taxes These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Free 2012 taxes The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. Free 2012 taxes Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. Free 2012 taxes Whether your spouse (or former spouse) abused you. Free 2012 taxes Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Free 2012 taxes Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Free 2012 taxes Not permitted under separation of liability relief. Free 2012 taxes Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Free 2012 taxes Proof Required The IRS will only refund payments you made with your own money. Free 2012 taxes However, you must provide proof that you made the payments with your own money. Free 2012 taxes Examples of proof are a copy of your bank statement or a canceled check. Free 2012 taxes No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. Free 2012 taxes Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Free 2012 taxes Underpaid tax. Free 2012 taxes   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. Free 2012 taxes However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. Free 2012 taxes For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Free 2012 taxes   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Free 2012 taxes Understated tax. Free 2012 taxes   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. Free 2012 taxes You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. Free 2012 taxes Only installment payments made after the date you filed Form 8857 are eligible for a refund. Free 2012 taxes   The amount of the refund is subject to the limit discussed next. Free 2012 taxes Limit on Amount of Refund The amount of your refund is limited. Free 2012 taxes Read the following chart to find out the limit. Free 2012 taxes IF you file Form 8857. Free 2012 taxes . Free 2012 taxes . Free 2012 taxes THEN the refund cannot be more than. Free 2012 taxes . Free 2012 taxes . Free 2012 taxes Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. Free 2012 taxes After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. Free 2012 taxes Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Free 2012 taxes Janie and Joe Boulder filed a joint tax return for 2007. Free 2012 taxes They claimed one dependency exemption for their son Michael. Free 2012 taxes Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Free 2012 taxes Janie did not know about the award when the return was filed. Free 2012 taxes They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Free 2012 taxes Janie and Joe were divorced on May 13, 2009. Free 2012 taxes In February 2010, Janie filed her 2009 federal income tax return as head of household. Free 2012 taxes She expected a refund of $1,203. Free 2012 taxes In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. Free 2012 taxes Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Free 2012 taxes Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Free 2012 taxes Janie believes she meets the third condition. Free 2012 taxes She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. Free 2012 taxes Janie believes she meets the fourth condition. Free 2012 taxes She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Free 2012 taxes Joe spent it on personal items for his use only. Free 2012 taxes Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. Free 2012 taxes In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Free 2012 taxes Part I Line 1. Free 2012 taxes   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Free 2012 taxes Line 2. Free 2012 taxes   She checks the box because she wants a refund. Free 2012 taxes Note. Free 2012 taxes Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. Free 2012 taxes Line 3. Free 2012 taxes   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Free 2012 taxes Line 4. Free 2012 taxes   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Free 2012 taxes Line 5. Free 2012 taxes   She skips this line because she checked the “Yes” box on line 4. Free 2012 taxes Part II Line 6. Free 2012 taxes   She enters her name, address, social security number, county, and best daytime phone number. Free 2012 taxes Part III Line 7. Free 2012 taxes   She enters Joe's name, address, social security number, and best daytime phone number. Free 2012 taxes Line 8. Free 2012 taxes   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Free 2012 taxes ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Free 2012 taxes Line 9. Free 2012 taxes   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. Free 2012 taxes Line 10. Free 2012 taxes   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Free 2012 taxes Line 11. Free 2012 taxes   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Free 2012 taxes Line 12. Free 2012 taxes   She checks the “Yes” box because she signed the 2007 joint tax return. Free 2012 taxes Line 13. Free 2012 taxes   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. Free 2012 taxes Part IV Line 14. Free 2012 taxes   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Free 2012 taxes ” Line 15. Free 2012 taxes   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. Free 2012 taxes She explains this in the space provided. Free 2012 taxes Line 16. Free 2012 taxes   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Free 2012 taxes She also lists Joe's income. Free 2012 taxes Under “Type of Income” she enters “wages. Free 2012 taxes ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Free 2012 taxes ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Free 2012 taxes ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Free 2012 taxes Line 17. Free 2012 taxes   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Free 2012 taxes Line 18. Free 2012 taxes   She checks the “No” box because, when the return was signed, she was not having financial problems. Free 2012 taxes Line 19. Free 2012 taxes   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Free 2012 taxes She provides additional information in the space provided. Free 2012 taxes Line 20. Free 2012 taxes   She checks the “No” box because Joe has never transferred money or property to her. Free 2012 taxes Part V Line 21. Free 2012 taxes   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. Free 2012 taxes Line 22. Free 2012 taxes   She enters her average monthly income for her entire household. Free 2012 taxes Line 23. Free 2012 taxes   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. Free 2012 taxes Signing and mailing Form 8857. Free 2012 taxes    Janie signs and dates the form. Free 2012 taxes She attaches the copy of her divorce decree (not illustrated) required by line 8. Free 2012 taxes Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Free 2012 taxes This image is too large to be displayed in the current screen. Free 2012 taxes Please click the link to view the image. Free 2012 taxes Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Free 2012 taxes Please click the link to view the image. Free 2012 taxes Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Free 2012 taxes Please click the link to view the image. Free 2012 taxes Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Free 2012 taxes Please click the link to view the image. Free 2012 taxes Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Free 2012 taxes But do not rely on these flowcharts alone. Free 2012 taxes Also read the earlier discussions. Free 2012 taxes Figure A. Free 2012 taxes Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Free 2012 taxes "Do You Qualify for Innocent Spouse Relief?" Figure B. Free 2012 taxes Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Free 2012 taxes "Do You Qualify for Separation of Liability Relief?" Figure C. Free 2012 taxes Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Free 2012 taxes Please click the link to view the image. Free 2012 taxes "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
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Identity Protection Tips

Top tips every taxpayer should know about identity theft

Identity theft often starts outside of the tax administration system when someone's personal information is stolen or lost. Identity thieves may then use a taxpayer's identity to fraudulently file a tax return and claim a refund. In other cases, the identity thief uses the taxpayer's personal information in order to get a job. The legitimate taxpayer may be unaware that anything has happened until they file their return later in the filing season and discover two returns have been filed using the same Social Security number.

These are the IRS' top tips to help you avoid becoming the victim of an identity thief.

  1. The IRS does not initiate contact with taxpayers by email or social media tools to request personal or financial information. The IRS does not send emails stating you are being electronically audited or that you are getting a refund. This includes any type of electronic communication, such as text messages and social media channels.

  2. If you receive a scam email claiming to be from the IRS, forward it to the IRS at phishing@irs.gov.

  3. Identity thieves access your personal information by many different means, including:
    • Stealing your wallet or purse
    • Posing as someone who needs information about you through a phone call or email
    • Looking through your trash for personal information
    • Accessing information you provide to an unsecured Internet site.

  4. If you discover a website that claims to be the IRS but does not begin with 'www.irs.gov', forward that link to the IRS at phishing@irs.gov.

  5. To learn how to identify a secure website, visit the Federal Trade Commission's website.

  6. If your SSN is stolen, another individual may use it to get a job. That person's employer may report income earned by them to the IRS using your SSN, thus making it appear you did not report all of your income on your tax return.

    When this occurs, you should contact the IRS to show the income is not yours. After the IRS authenticates who you are, your tax record will be updated to reflect only your information. The IRS will use this information to minimize future occurrences.

  7. Your identity may have been stolen if a letter from the IRS indicates more than one tax return was filed for you or the letter states you received wages from an employer you don't know. If you receive such a letter from the IRS, leading you to believe your identity has been stolen, respond immediately to the name, address or phone number on the IRS notice. If you believe the notice is not from the IRS, contact the IRS to determine if the letter is a legitimate IRS notice.

  8. If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost wallet, questionable credit card activity, or credit report, you need to provide the IRS with proof of your identity. You should submit a copy of your valid government-issued identification, such as a Social Security card, driver's license or passport, along with a copy of a police report and/or a completed IRS Form 14039, Identity Theft Affidavit, which should be faxed to the IRS at 1-855-807-5720. Please be sure to write clearly.

    As an option, you can also contact the IRS Identity Protection Specialized Unit, toll-free at 1-800-908-4490. IPSU hours of Operation: Monday - Friday, 7:00 a.m. - 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

    You should also follow FTC's guidance for reporting identity theft

  9. Show your Social Security card to your employer when you start a job or to your financial institution for tax reporting purposes. Do not routinely carry your card or other documents that display your SSN.

  10. For more information about identity theft, including information about how to report identity theft, phishing and related fraudulent activity, visit the IRS Identity Theft Protection page, which you can find by searching identity theft on the IRS.gov home page.

  11. IRS impersonation schemes flourish during tax season and can take the form of email, websites, even tweets. Scammers may also use a phone or fax to reach their victims. If you receive a paper letter or notice via mail claiming to be the IRS but you suspect it is a scam, check the IRS phishing page at IRS.gov/phishing to determine if it is a legitimate IRS notice or letter. If it is a legitimate IRS notice or letter, reply if needed. If the caller or party that sent the paper letter is not legitimate, contact the Treasury Inspector General for Tax Administration at 1-800-366-4484. You may also fax the notice/letter you received plus any related or supporting information to TIGTA. Note: This is not a toll-free FAX number 1-202-927-7018.

  12. While preparing your tax return for electronic filing, make sure to use a strong password to protect the data file. Once your return has been e-filed, save the file to a CD or flash drive and then delete the personal return information from your hard drive. Store the CD or flash drive in a safe place, such as a lock box or safe. If working with an accountant, you should query them on what measures they take to protect your information.

  13. If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center. The IC3 gives victims of cyber crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

 


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Page Last Reviewed or Updated: 06-Dec-2013

The Free 2012 Taxes

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