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Free State Tax Filing Only State Returns

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Free State Tax Filing Only State Returns

Free state tax filing only state returns Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Free state tax filing only state returns October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Free state tax filing only state returns I Internet: Per diem rates, Per diem rates on the Internet. Free state tax filing only state returns Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Free state tax filing only state returns High-low method, High-low method. Free state tax filing only state returns Internet, Per diem rates on the Internet. Free state tax filing only state returns Regular federal method, Regular federal per diem rate method. Free state tax filing only state returns Standard rate for unlisted localities, High-low method. Free state tax filing only state returns , Regular federal per diem rate method. Free state tax filing only state returns Transition rules, High-low method. Free state tax filing only state returns , Federal per diem rate method. Free state tax filing only state returns Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Free state tax filing only state returns Transition rules, Federal per diem rate method. Free state tax filing only state returns T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free state tax filing only state returns Transition rules:, Transition Rules Example: High-low method, High-low method. Free state tax filing only state returns Regular federal method, Federal per diem rate method. Free state tax filing only state returns High-low method, High-low method. Free state tax filing only state returns Regular federal method, Federal per diem rate method. Free state tax filing only state returns TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Free State Tax Filing Only State Returns

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