Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free State Tax Extension

2010 Tax Forms IrsHow To File 2009 Taxes In 2013Download State Tax FormsFiling An Amended Tax Return For 2013How Much Does It Cost To Do State Taxes On TurbotaxTurbotax AmendTaxes For FreeHow To File An Amended Tax Return For 20121040 EasyHr Block Free TaxesMilitary Tax Deductions 20111040x Tax Form 2011I Want To File My 2012 TaxesFree Income Tax Service2011 Tax FormCan I Still File 2012 TaxesFree File State Tax ReturnFile 2012 Tax Return OnlineTax Planning Us State Income Taxes1040x 20111040ez Tax FormsNeed To File 2011 Tax Return H And R BlockFile 2011 California State Taxes1040ez Free FileIrs Tax Forms 1040ezTax Table For 1040ez FormTurbo Tax 1040ez1040z Tax FormHow To Amend A ReturnMilitary Free Turbo TaxE File 1040xFree 1040nrCan I File My 2012 Taxes In 2014Free File State Return OnlyIrs Efile 2011Turbotax Amended Return 2011Can I Still File 2012 Tax Return2012 Form 1040xFree Efile Tax Return 20132010 Federal Tax Forms

Free State Tax Extension

Free state tax extension 9. Free state tax extension   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. Free state tax extension The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. Free state tax extension A registration-required obligation is any obligation other than one that meets any of the following conditions. Free state tax extension It is issued by a natural person. Free state tax extension It is not of a type offered to the public. Free state tax extension It has a maturity (at issue) of not more than 1 year. Free state tax extension It can only be issued to a foreign person. Free state tax extension For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. Free state tax extension Also, the obligation must state on its face that any U. Free state tax extension S. Free state tax extension person who holds it shall be subject to limits under the U. Free state tax extension S. Free state tax extension income tax laws. Free state tax extension Prev  Up  Next   Home   More Online Publications
Español

Administration for Children and Families (ACF)

The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.

The Free State Tax Extension

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