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Free Online State Income Tax Filing

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Free Online State Income Tax Filing

Free online state income tax filing Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Free online state income tax filing Tax questions. Free online state income tax filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Free online state income tax filing irs. Free online state income tax filing gov/pub555. Free online state income tax filing What's New Same-sex marriages. Free online state income tax filing  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free online state income tax filing The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free online state income tax filing However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Free online state income tax filing The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Free online state income tax filing S. Free online state income tax filing territories and possessions. Free online state income tax filing It means any domestic jurisdiction that has the legal authority to sanction marriages. Free online state income tax filing The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Free online state income tax filing If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Free online state income tax filing However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Free online state income tax filing For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free online state income tax filing Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Free online state income tax filing gov. Free online state income tax filing Important Reminder Photographs of missing children. Free online state income tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online state income tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online state income tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online state income tax filing Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Free online state income tax filing This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Free online state income tax filing Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Free online state income tax filing If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Free online state income tax filing However, sometimes it can be to your advantage to file separate returns. Free online state income tax filing If you and your spouse file separate returns, you have to determine your community income and your separate income. Free online state income tax filing Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Free online state income tax filing See Death of spouse , later. Free online state income tax filing Registered domestic partners. Free online state income tax filing    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Free online state income tax filing Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Free online state income tax filing   Registered domestic partners are not married for federal tax purposes. Free online state income tax filing They can use the single filing status, or if they qualify, the head of household filing status. Free online state income tax filing    You can find answers to frequently asked questions by going to www. Free online state income tax filing irs. Free online state income tax filing gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Free online state income tax filing Comments and suggestions. Free online state income tax filing    We welcome your comments about this publication and your suggestions for future editions. Free online state income tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online state income tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online state income tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online state income tax filing   You can send your comments from www. Free online state income tax filing irs. Free online state income tax filing gov/formspubs. Free online state income tax filing Click on “More Information” and then on “Give us feedback on forms and publications. Free online state income tax filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online state income tax filing Ordering forms and publications. Free online state income tax filing    Visit www. Free online state income tax filing irs. Free online state income tax filing gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online state income tax filing Internal Revenue Service 1201 N. Free online state income tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online state income tax filing    If you have a tax question, check the information available on IRS. Free online state income tax filing gov or call 1-800-829-1040. Free online state income tax filing We cannot answer tax questions sent to either of the above addresses. Free online state income tax filing Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free online state income tax filing Prev  Up  Next   Home   More Online Publications
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The Free Online State Income Tax Filing

Free online state income tax filing Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Free online state income tax filing Determine Initial Amount Step 2. Free online state income tax filing Total Certain Nontaxable Pensions and Benefits Step 3. Free online state income tax filing Determine Excess Adjusted Gross Income Step 4. Free online state income tax filing Determine the Total of Steps 2 and 3 Step 5. Free online state income tax filing Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Free online state income tax filing You are a qualified individual. Free online state income tax filing Your income is not more than certain limits. Free online state income tax filing You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Free online state income tax filing Use Figure A first to see if you are a qualified individual. Free online state income tax filing If you are, go to Table 1 to make sure your income is not too high to take the credit. Free online state income tax filing You can take the credit only if you file Form 1040 or Form 1040A. Free online state income tax filing You cannot take the credit if you file Form 1040EZ or Form 1040NR. Free online state income tax filing Qualified Individual You are a qualified individual for this credit if you are a U. Free online state income tax filing S. Free online state income tax filing citizen or resident alien, and either of the following applies. Free online state income tax filing You were age 65 or older at the end of 2013. Free online state income tax filing You were under age 65 at the end of 2013 and all three of the following statements are true. Free online state income tax filing You retired on permanent and total disability (explained later). Free online state income tax filing You received taxable disability income for 2013. Free online state income tax filing On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free online state income tax filing Age 65. Free online state income tax filing   You are considered to be age 65 on the day before your 65th birthday. Free online state income tax filing As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free online state income tax filing U. Free online state income tax filing S. Free online state income tax filing Citizen or Resident Alien You must be a U. Free online state income tax filing S. Free online state income tax filing citizen or resident alien (or be treated as a resident alien) to take the credit. Free online state income tax filing Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free online state income tax filing Exceptions. Free online state income tax filing   You may be able to take the credit if you are a nonresident alien who is married to a U. Free online state income tax filing S. Free online state income tax filing citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free online state income tax filing S. Free online state income tax filing resident alien. Free online state income tax filing If you make that choice, both you and your spouse are taxed on your worldwide incomes. Free online state income tax filing   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Free online state income tax filing S. Free online state income tax filing citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free online state income tax filing S. Free online state income tax filing resident alien for the entire year. Free online state income tax filing In that case, you may be allowed to take the credit. Free online state income tax filing   For information on these choices, see chapter 1 of Publication 519, U. Free online state income tax filing S. Free online state income tax filing Tax Guide for Aliens. Free online state income tax filing Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Free online state income tax filing However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Free online state income tax filing Head of household. Free online state income tax filing   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Free online state income tax filing You file a separate return. Free online state income tax filing You paid more than half the cost of keeping up your home during the tax year. Free online state income tax filing Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Free online state income tax filing (See Temporary absences under Head of Household in Publication 501. Free online state income tax filing ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Free online state income tax filing An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Free online state income tax filing You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Free online state income tax filing For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free online state income tax filing Figure A. Free online state income tax filing Are You a Qualified Individual? Please click here for the text description of the image. Free online state income tax filing figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Free online state income tax filing You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Free online state income tax filing Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free online state income tax filing If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Free online state income tax filing You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Free online state income tax filing Permanent and total disability. Free online state income tax filing    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free online state income tax filing A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Free online state income tax filing See Physician's statement , later. Free online state income tax filing Substantial gainful activity. Free online state income tax filing   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Free online state income tax filing Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Free online state income tax filing   Substantial gainful activity is not work you do to take care of yourself or your home. Free online state income tax filing It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free online state income tax filing However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free online state income tax filing    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Free online state income tax filing   The following examples illustrate the tests of substantial gainful activity. Free online state income tax filing Example 1. Free online state income tax filing Trisha, a sales clerk, retired on disability. Free online state income tax filing She is 53 years old and now works as a full-time babysitter for the minimum wage. Free online state income tax filing Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Free online state income tax filing She cannot take the credit because she is able to engage in substantial gainful activity. Free online state income tax filing Example 2. Free online state income tax filing Tom, a bookkeeper, retired on disability. Free online state income tax filing He is 59 years old and now drives a truck for a charitable organization. Free online state income tax filing He sets his own hours and is not paid. Free online state income tax filing Duties of this nature generally are performed for pay or profit. Free online state income tax filing Some weeks he works 10 hours, and some weeks he works 40 hours. Free online state income tax filing Over the year he averages 20 hours a week. Free online state income tax filing The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Free online state income tax filing This is true even though Tom is not paid and he sets his own hours. Free online state income tax filing He cannot take the credit. Free online state income tax filing Example 3. Free online state income tax filing John, who retired on disability, took a job with a former employer on a trial basis. Free online state income tax filing The purpose of the job was to see if John could do the work. Free online state income tax filing The trial period lasted for 6 months during which John was paid the minimum wage. Free online state income tax filing Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Free online state income tax filing The activity was gainful because John was paid at least the minimum wage. Free online state income tax filing But the activity was not substantial because his duties were nonproductive. Free online state income tax filing These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Free online state income tax filing Example 4. Free online state income tax filing Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Free online state income tax filing Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Free online state income tax filing Joan can select the time of day when she feels most fit to work. Free online state income tax filing Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Free online state income tax filing The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Free online state income tax filing Sheltered employment. Free online state income tax filing   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Free online state income tax filing These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Free online state income tax filing   Compared to commercial employment, pay is lower for sheltered employment. Free online state income tax filing Therefore, one usually does not look for sheltered employment if he or she can get other employment. Free online state income tax filing The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Free online state income tax filing Physician's statement. Free online state income tax filing   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Free online state income tax filing You can use the statement in the Instructions for Schedule R. Free online state income tax filing   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Free online state income tax filing Veterans. Free online state income tax filing    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Free online state income tax filing VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free online state income tax filing You can get this form from your local VA regional office. Free online state income tax filing Physician's statement obtained in earlier year. Free online state income tax filing   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Free online state income tax filing For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Free online state income tax filing If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Free online state income tax filing   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Free online state income tax filing Disability income. Free online state income tax filing   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free online state income tax filing Disability income must meet both of the following requirements. Free online state income tax filing It must be paid under your employer's accident or health plan or pension plan. Free online state income tax filing It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Free online state income tax filing Payments that are not disability income. Free online state income tax filing    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free online state income tax filing Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Free online state income tax filing    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Free online state income tax filing Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Free online state income tax filing Income Limits To determine if you can claim the credit, you must consider two income limits. Free online state income tax filing The first limit is the amount of your adjusted gross income (AGI). Free online state income tax filing The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Free online state income tax filing The limits are shown in Table 1. Free online state income tax filing If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Free online state income tax filing See Figuring the Credit Yourself , later. Free online state income tax filing Table 1. Free online state income tax filing Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Free online state income tax filing . Free online state income tax filing . Free online state income tax filing     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free online state income tax filing . Free online state income tax filing . Free online state income tax filing   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Free online state income tax filing If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Free online state income tax filing Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Free online state income tax filing See Figuring the Credit Yourself , next. Free online state income tax filing If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Free online state income tax filing Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Free online state income tax filing If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Free online state income tax filing If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Free online state income tax filing Attach Schedule R to your return. Free online state income tax filing Table 2. Free online state income tax filing Initial Amounts IF your filing status is. Free online state income tax filing . Free online state income tax filing . Free online state income tax filing   THEN enter on line 10 of Schedule R. Free online state income tax filing . Free online state income tax filing . Free online state income tax filing single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Free online state income tax filing     2 Amount cannot be more than your combined taxable disability income. Free online state income tax filing     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Free online state income tax filing   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Free online state income tax filing Next, fill out Schedule R, Part III. Free online state income tax filing If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Free online state income tax filing If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Free online state income tax filing There are five steps in Part III to determine the amount of your credit. Free online state income tax filing Determine your initial amount (lines 10–12). Free online state income tax filing Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Free online state income tax filing Determine your excess adjusted gross income (lines 14–17). Free online state income tax filing Determine the total of steps 2 and 3 (line 18). Free online state income tax filing Determine your credit (lines 19–22). Free online state income tax filing These steps are discussed in more detail next. Free online state income tax filing Step 1. Free online state income tax filing Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Free online state income tax filing See Table 2. Free online state income tax filing Your initial amount is on line 12. Free online state income tax filing Initial amounts for persons under age 65. Free online state income tax filing   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Free online state income tax filing Special rules for joint returns. Free online state income tax filing   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Free online state income tax filing   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Free online state income tax filing Step 2. Free online state income tax filing Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Free online state income tax filing You must reduce your initial amount by these payments. Free online state income tax filing Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Free online state income tax filing If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Free online state income tax filing Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Free online state income tax filing Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Free online state income tax filing Nontaxable social security payments. Free online state income tax filing This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Free online state income tax filing (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Free online state income tax filing ) Nontaxable railroad retirement pension payments treated as social security. Free online state income tax filing This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Free online state income tax filing Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Free online state income tax filing (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Free online state income tax filing ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Free online state income tax filing (Do not include amounts that are a return of your cost of a pension or annuity. Free online state income tax filing These amounts do not reduce your initial amount. Free online state income tax filing ) You should be sure to take into account all of the nontaxable amounts you receive. Free online state income tax filing These amounts are verified by the IRS through information supplied by other government agencies. Free online state income tax filing Step 3. Free online state income tax filing Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Free online state income tax filing Figure your excess adjusted gross income on lines 14–17. Free online state income tax filing You figure your excess adjusted gross income as follows. Free online state income tax filing Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Free online state income tax filing $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Free online state income tax filing Divide the result of (1) by 2. Free online state income tax filing Step 4. Free online state income tax filing Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Free online state income tax filing Step 5. Free online state income tax filing Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Free online state income tax filing 15). Free online state income tax filing In certain cases, the amount of your credit may be limited. Free online state income tax filing See Limit on credit , later. Free online state income tax filing Example. Free online state income tax filing You are 66 years old and your spouse is 64. Free online state income tax filing Your spouse is not disabled. Free online state income tax filing You file a joint return on Form 1040. Free online state income tax filing Your adjusted gross income is $14,630. Free online state income tax filing Together you received $3,200 from social security, which was nontaxable. Free online state income tax filing You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Free online state income tax filing Initial amount (line 12) $5,000 2. Free online state income tax filing Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Free online state income tax filing Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Free online state income tax filing Add (2) and (3) (line 18) 5,515 5. Free online state income tax filing Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Free online state income tax filing Limit on credit. Free online state income tax filing   The amount of credit you can claim is generally limited to the amount of your tax. Free online state income tax filing Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Free online state income tax filing Examples The following examples illustrate the credit for the elderly or the disabled. Free online state income tax filing The initial amounts are taken from Table 2, earlier. Free online state income tax filing Example 1. Free online state income tax filing James Davis is 58 years old, single, and files Form 1040A. Free online state income tax filing In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Free online state income tax filing He got the required physician's statement in 2011 and kept it with his tax records. Free online state income tax filing His physician signed on line B of the statement. Free online state income tax filing This year James checks the box in Schedule R, Part II. Free online state income tax filing He does not need to get another statement for 2013. Free online state income tax filing He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Free online state income tax filing He figures the credit on Schedule R as follows: 1. Free online state income tax filing Initial amount   $5,000 2. Free online state income tax filing Taxable disability pension   11,400 3. Free online state income tax filing Smaller of line 1 or line 2   5,000 4. Free online state income tax filing Nontaxable social security  benefits $1,500     5. Free online state income tax filing Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Free online state income tax filing Add lines 4 and 5   3,500 7. Free online state income tax filing Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Free online state income tax filing Multiply line 7 by 15% (. Free online state income tax filing 15)   225 9. Free online state income tax filing Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Free online state income tax filing Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Free online state income tax filing The Schedule R for James Davis is not shown. Free online state income tax filing Example 2. Free online state income tax filing William White is 53. Free online state income tax filing His wife Helen is 49. Free online state income tax filing William had a stroke 3 years ago and retired on permanent and total disability. Free online state income tax filing He is still permanently and totally disabled because of the stroke. Free online state income tax filing In November, Helen was injured in an accident at work and retired on permanent and total disability. Free online state income tax filing William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Free online state income tax filing Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Free online state income tax filing Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Free online state income tax filing They do not itemize deductions. Free online state income tax filing They do not have any amounts that would increase their standard deduction. Free online state income tax filing Helen's doctor completed the physician's statement in the Instructions for Schedule R. Free online state income tax filing Helen is not required to include the statement with their return, but she must keep it for her records. Free online state income tax filing William got a physician's statement for the year he had the stroke. Free online state income tax filing His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Free online state income tax filing William has kept the physician's statement with his records. Free online state income tax filing He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Free online state income tax filing William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Free online state income tax filing They attach Schedule R to their Form 1040 and enter $41 on line 53. Free online state income tax filing They check box c on line 53 and enter “Sch R” on the line next to that box. Free online state income tax filing See their filled-in Schedule R and Helen's filled-in physician's statement, later. Free online state income tax filing Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Free online state income tax filing A person is permanently and totally disabled if both of the following apply:   1. Free online state income tax filing He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Free online state income tax filing   2. Free online state income tax filing A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Free online state income tax filing Physician's Statement     I certify that Helen A. Free online state income tax filing White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Free online state income tax filing If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Free online state income tax filing AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Free online state income tax filing Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Free online state income tax filing Doctor 1900 Green St. Free online state income tax filing , Hometown, MD 20000         This image is too large to be displayed in the current screen. Free online state income tax filing Please click the link to view the image. Free online state income tax filing Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Free online state income tax filing Please click the link to view the image. Free online state income tax filing Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free online state income tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free online state income tax filing Free help with your tax return. Free online state income tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free online state income tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free online state income tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free online state income tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free online state income tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free online state income tax filing To find the nearest VITA or TCE site, visit IRS. Free online state income tax filing gov or call 1-800-906-9887. Free online state income tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online state income tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free online state income tax filing aarp. Free online state income tax filing org/money/taxaide or call 1-888-227-7669. Free online state income tax filing   For more information on these programs, go to IRS. Free online state income tax filing gov and enter “VITA” in the search box. Free online state income tax filing Internet. Free online state income tax filing IRS. Free online state income tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free online state income tax filing Apply for an Employer Identification Number (EIN). Free online state income tax filing Go to IRS. Free online state income tax filing gov and enter Apply for an EIN in the search box. Free online state income tax filing Request an Electronic Filing PIN by going to IRS. Free online state income tax filing gov and entering Electronic Filing PIN in the search box. Free online state income tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free online state income tax filing 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 online state income tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free online state income tax filing Check the status of your amended return. Free online state income tax filing Go to IRS. Free online state income tax filing gov and enter Where's My Amended Return in the search box. Free online state income tax filing Download forms, instructions, and publications, including some accessible versions. Free online state income tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free online state income tax filing gov or IRS2Go. Free online state income tax filing Tax return and tax account transcripts are generally available for the current year and past three years. Free online state income tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free online state income tax filing gov. Free online state income tax filing 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 online state income tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free online state income tax filing gov. Free online state income tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free online state income tax filing gov or IRS2Go. Free online state income tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free online state income tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free online state income tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free online state income tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free online state income tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free online state income tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free online state income tax filing gov. Free online state income tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free online state income tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free online state income tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free online state income tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. Free online state income tax filing Visit AARP's website to find the nearest Tax-Aide location. Free online state income tax filing Research your tax questions. Free online state income tax filing Search publications and instructions by topic or keyword. Free online state income tax filing Read the Internal Revenue Code, regulations, or other official guidance. Free online state income tax filing Read Internal Revenue Bulletins. Free online state income tax filing Sign up to receive local and national tax news by email. Free online state income tax filing Phone. Free online state income tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free online state income tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free online state income tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free online state income tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. Free online state income tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free online state income tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free online state income tax filing Most VITA and TCE sites offer free electronic filing. Free online state income tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free online state income tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free online state income tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free online state income tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free online state income tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free online state income tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online state income tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online state income tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free online state income tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free online state income tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free online state income tax filing You should receive your order within 10 business days. Free online state income tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free online state income tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free online state income tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free online state income tax filing Call to ask tax questions, 1-800-829-1040. Free online state income tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free online state income tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free online state income tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free online state income tax filing gsa. Free online state income tax filing gov/fedrelay. Free online state income tax filing Walk-in. Free online state income tax filing You can find a selection of forms, publications and services — in-person, face-to-face. Free online state income tax filing Products. Free online state income tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online state income tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free online state income tax filing Services. Free online state income tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. Free online state income tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free online state income tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free online state income tax filing No appointment is necessary—just walk in. Free online state income tax filing Before visiting, check www. Free online state income tax filing irs. Free online state income tax filing gov/localcontacts for hours of operation and services provided. Free online state income tax filing Mail. Free online state income tax filing You can send your order for forms, instructions, and publications to the address below. Free online state income tax filing You should receive a response within 10 business days after your request is received. Free online state income tax filing  Internal Revenue Service 1201 N. Free online state income tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free online state income tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online state income tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free online state income tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free online state income tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free online state income tax filing You face (or your business is facing) an immediate threat of adverse action. Free online state income tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free online state income tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free online state income tax filing Here's why we can help: TAS is an independent organization within the IRS. Free online state income tax filing Our advocates know how to work with the IRS. Free online state income tax filing Our services are free and tailored to meet your needs. Free online state income tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Free online state income tax filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free online state income tax filing irs. Free online state income tax filing gov/advocate, or call us toll-free at 1-877-777-4778. Free online state income tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free online state income tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free online state income tax filing irs. Free online state income tax filing gov/sams. Free online state income tax filing Low Income Taxpayer Clinics. Free online state income tax filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free online state income tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free online state income tax filing Visit www. Free online state income tax filing TaxpayerAdvocate. Free online state income tax filing irs. Free online state income tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free online state income tax filing Prev  Up  Next   Home   More Online Publications