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How To Refile Taxes

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How To Refile Taxes

How to refile taxes Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. How to refile taxes Determine Initial Amount Step 2. How to refile taxes Total Certain Nontaxable Pensions and Benefits Step 3. How to refile taxes Determine Excess Adjusted Gross Income Step 4. How to refile taxes Determine the Total of Steps 2 and 3 Step 5. How to refile taxes Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to refile taxes You are a qualified individual. How to refile taxes Your income is not more than certain limits. How to refile taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. How to refile taxes Use Figure A first to see if you are a qualified individual. How to refile taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. How to refile taxes You can take the credit only if you file Form 1040 or Form 1040A. How to refile taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. How to refile taxes Qualified Individual You are a qualified individual for this credit if you are a U. How to refile taxes S. How to refile taxes citizen or resident alien, and either of the following applies. How to refile taxes You were age 65 or older at the end of 2013. How to refile taxes You were under age 65 at the end of 2013 and all three of the following statements are true. How to refile taxes You retired on permanent and total disability (explained later). How to refile taxes You received taxable disability income for 2013. How to refile taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to refile taxes Age 65. How to refile taxes   You are considered to be age 65 on the day before your 65th birthday. How to refile taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to refile taxes U. How to refile taxes S. How to refile taxes Citizen or Resident Alien You must be a U. How to refile taxes S. How to refile taxes citizen or resident alien (or be treated as a resident alien) to take the credit. How to refile taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to refile taxes Exceptions. How to refile taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. How to refile taxes S. How to refile taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to refile taxes S. How to refile taxes resident alien. How to refile taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. How to refile taxes   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to refile taxes S. How to refile taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to refile taxes S. How to refile taxes resident alien for the entire year. How to refile taxes In that case, you may be allowed to take the credit. How to refile taxes   For information on these choices, see chapter 1 of Publication 519, U. How to refile taxes S. How to refile taxes Tax Guide for Aliens. How to refile taxes Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to refile taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to refile taxes Head of household. How to refile taxes   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. How to refile taxes You file a separate return. How to refile taxes You paid more than half the cost of keeping up your home during the tax year. How to refile taxes Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. How to refile taxes (See Temporary absences under Head of Household in Publication 501. How to refile taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. How to refile taxes An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to refile taxes You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. How to refile taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to refile taxes Figure A. How to refile taxes Are You a Qualified Individual? Please click here for the text description of the image. How to refile taxes figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). How to refile taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. How to refile taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to refile taxes If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to refile taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How to refile taxes Permanent and total disability. How to refile taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to refile taxes A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to refile taxes See Physician's statement , later. How to refile taxes Substantial gainful activity. How to refile taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to refile taxes Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to refile taxes   Substantial gainful activity is not work you do to take care of yourself or your home. How to refile taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to refile taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to refile taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to refile taxes   The following examples illustrate the tests of substantial gainful activity. How to refile taxes Example 1. How to refile taxes Trisha, a sales clerk, retired on disability. How to refile taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. How to refile taxes Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. How to refile taxes She cannot take the credit because she is able to engage in substantial gainful activity. How to refile taxes Example 2. How to refile taxes Tom, a bookkeeper, retired on disability. How to refile taxes He is 59 years old and now drives a truck for a charitable organization. How to refile taxes He sets his own hours and is not paid. How to refile taxes Duties of this nature generally are performed for pay or profit. How to refile taxes Some weeks he works 10 hours, and some weeks he works 40 hours. How to refile taxes Over the year he averages 20 hours a week. How to refile taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. How to refile taxes This is true even though Tom is not paid and he sets his own hours. How to refile taxes He cannot take the credit. How to refile taxes Example 3. How to refile taxes John, who retired on disability, took a job with a former employer on a trial basis. How to refile taxes The purpose of the job was to see if John could do the work. How to refile taxes The trial period lasted for 6 months during which John was paid the minimum wage. How to refile taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. How to refile taxes The activity was gainful because John was paid at least the minimum wage. How to refile taxes But the activity was not substantial because his duties were nonproductive. How to refile taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. How to refile taxes Example 4. How to refile taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. How to refile taxes Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. How to refile taxes Joan can select the time of day when she feels most fit to work. How to refile taxes Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. How to refile taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. How to refile taxes Sheltered employment. How to refile taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. How to refile taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. How to refile taxes   Compared to commercial employment, pay is lower for sheltered employment. How to refile taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. How to refile taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. How to refile taxes Physician's statement. How to refile taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to refile taxes You can use the statement in the Instructions for Schedule R. How to refile taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. How to refile taxes Veterans. How to refile taxes    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to refile taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to refile taxes You can get this form from your local VA regional office. How to refile taxes Physician's statement obtained in earlier year. How to refile taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to refile taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. How to refile taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. How to refile taxes   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. How to refile taxes Disability income. How to refile taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to refile taxes Disability income must meet both of the following requirements. How to refile taxes It must be paid under your employer's accident or health plan or pension plan. How to refile taxes It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. How to refile taxes Payments that are not disability income. How to refile taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to refile taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to refile taxes    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to refile taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. How to refile taxes Income Limits To determine if you can claim the credit, you must consider two income limits. How to refile taxes The first limit is the amount of your adjusted gross income (AGI). How to refile taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. How to refile taxes The limits are shown in Table 1. How to refile taxes If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. How to refile taxes See Figuring the Credit Yourself , later. How to refile taxes Table 1. How to refile taxes Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. How to refile taxes . How to refile taxes . How to refile taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to refile taxes . How to refile taxes . How to refile taxes   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. How to refile taxes If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. How to refile taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. How to refile taxes See Figuring the Credit Yourself , next. How to refile taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. How to refile taxes Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. How to refile taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. How to refile taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. How to refile taxes Attach Schedule R to your return. How to refile taxes Table 2. How to refile taxes Initial Amounts IF your filing status is. How to refile taxes . How to refile taxes . How to refile taxes   THEN enter on line 10 of Schedule R. How to refile taxes . How to refile taxes . How to refile taxes single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. How to refile taxes     2 Amount cannot be more than your combined taxable disability income. How to refile taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. How to refile taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. How to refile taxes Next, fill out Schedule R, Part III. How to refile taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. How to refile taxes If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. How to refile taxes There are five steps in Part III to determine the amount of your credit. How to refile taxes Determine your initial amount (lines 10–12). How to refile taxes Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). How to refile taxes Determine your excess adjusted gross income (lines 14–17). How to refile taxes Determine the total of steps 2 and 3 (line 18). How to refile taxes Determine your credit (lines 19–22). How to refile taxes These steps are discussed in more detail next. How to refile taxes Step 1. How to refile taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. How to refile taxes See Table 2. How to refile taxes Your initial amount is on line 12. How to refile taxes Initial amounts for persons under age 65. How to refile taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. How to refile taxes Special rules for joint returns. How to refile taxes   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. How to refile taxes   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. How to refile taxes Step 2. How to refile taxes Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. How to refile taxes You must reduce your initial amount by these payments. How to refile taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. How to refile taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. How to refile taxes Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. How to refile taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. How to refile taxes Nontaxable social security payments. How to refile taxes This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. How to refile taxes (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. How to refile taxes ) Nontaxable railroad retirement pension payments treated as social security. How to refile taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. How to refile taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). How to refile taxes (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. How to refile taxes ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. How to refile taxes (Do not include amounts that are a return of your cost of a pension or annuity. How to refile taxes These amounts do not reduce your initial amount. How to refile taxes ) You should be sure to take into account all of the nontaxable amounts you receive. How to refile taxes These amounts are verified by the IRS through information supplied by other government agencies. How to refile taxes Step 3. How to refile taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. How to refile taxes Figure your excess adjusted gross income on lines 14–17. How to refile taxes You figure your excess adjusted gross income as follows. How to refile taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. How to refile taxes $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. How to refile taxes Divide the result of (1) by 2. How to refile taxes Step 4. How to refile taxes Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). How to refile taxes Step 5. How to refile taxes Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. How to refile taxes 15). How to refile taxes In certain cases, the amount of your credit may be limited. How to refile taxes See Limit on credit , later. How to refile taxes Example. How to refile taxes You are 66 years old and your spouse is 64. How to refile taxes Your spouse is not disabled. How to refile taxes You file a joint return on Form 1040. How to refile taxes Your adjusted gross income is $14,630. How to refile taxes Together you received $3,200 from social security, which was nontaxable. How to refile taxes You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. How to refile taxes Initial amount (line 12) $5,000 2. How to refile taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. How to refile taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. How to refile taxes Add (2) and (3) (line 18) 5,515 5. How to refile taxes Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. How to refile taxes Limit on credit. How to refile taxes   The amount of credit you can claim is generally limited to the amount of your tax. How to refile taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. How to refile taxes Examples The following examples illustrate the credit for the elderly or the disabled. How to refile taxes The initial amounts are taken from Table 2, earlier. How to refile taxes Example 1. How to refile taxes James Davis is 58 years old, single, and files Form 1040A. How to refile taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. How to refile taxes He got the required physician's statement in 2011 and kept it with his tax records. How to refile taxes His physician signed on line B of the statement. How to refile taxes This year James checks the box in Schedule R, Part II. How to refile taxes He does not need to get another statement for 2013. How to refile taxes He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). How to refile taxes He figures the credit on Schedule R as follows: 1. How to refile taxes Initial amount   $5,000 2. How to refile taxes Taxable disability pension   11,400 3. How to refile taxes Smaller of line 1 or line 2   5,000 4. How to refile taxes Nontaxable social security  benefits $1,500     5. How to refile taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. How to refile taxes Add lines 4 and 5   3,500 7. How to refile taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. How to refile taxes Multiply line 7 by 15% (. How to refile taxes 15)   225 9. How to refile taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. How to refile taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. How to refile taxes The Schedule R for James Davis is not shown. How to refile taxes Example 2. How to refile taxes William White is 53. How to refile taxes His wife Helen is 49. How to refile taxes William had a stroke 3 years ago and retired on permanent and total disability. How to refile taxes He is still permanently and totally disabled because of the stroke. How to refile taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. How to refile taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. How to refile taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. How to refile taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). How to refile taxes They do not itemize deductions. How to refile taxes They do not have any amounts that would increase their standard deduction. How to refile taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. How to refile taxes Helen is not required to include the statement with their return, but she must keep it for her records. How to refile taxes William got a physician's statement for the year he had the stroke. How to refile taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. How to refile taxes William has kept the physician's statement with his records. How to refile taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. How to refile taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. How to refile taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. How to refile taxes They check box c on line 53 and enter “Sch R” on the line next to that box. How to refile taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. How to refile taxes Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. How to refile taxes A person is permanently and totally disabled if both of the following apply:   1. How to refile taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How to refile taxes   2. How to refile taxes A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. How to refile taxes Physician's Statement     I certify that Helen A. How to refile taxes White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. How to refile taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. How to refile taxes AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. How to refile taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. How to refile taxes Doctor 1900 Green St. How to refile taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How to refile taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to refile taxes Free help with your tax return. How to refile taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to refile taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to refile taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to refile taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to refile taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to refile taxes To find the nearest VITA or TCE site, visit IRS. How to refile taxes gov or call 1-800-906-9887. How to refile taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to refile taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to refile taxes aarp. How to refile taxes org/money/taxaide or call 1-888-227-7669. How to refile taxes   For more information on these programs, go to IRS. How to refile taxes gov and enter “VITA” in the search box. How to refile taxes Internet. How to refile taxes IRS. How to refile taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to refile taxes Apply for an Employer Identification Number (EIN). How to refile taxes Go to IRS. How to refile taxes gov and enter Apply for an EIN in the search box. How to refile taxes Request an Electronic Filing PIN by going to IRS. How to refile taxes gov and entering Electronic Filing PIN in the search box. How to refile taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to refile taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to refile taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to refile taxes Check the status of your amended return. How to refile taxes Go to IRS. How to refile taxes gov and enter Where's My Amended Return in the search box. How to refile taxes Download forms, instructions, and publications, including some accessible versions. How to refile taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to refile taxes gov or IRS2Go. How to refile taxes Tax return and tax account transcripts are generally available for the current year and past three years. How to refile taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to refile taxes gov. How to refile taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to refile taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to refile taxes gov. How to refile taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to refile taxes gov or IRS2Go. How to refile taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to refile taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to refile taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to refile taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to refile taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to refile taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to refile taxes gov. How to refile taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to refile taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to refile taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to refile taxes AARP offers the Tax-Aide counseling program as part of the TCE program. How to refile taxes Visit AARP's website to find the nearest Tax-Aide location. How to refile taxes Research your tax questions. How to refile taxes Search publications and instructions by topic or keyword. How to refile taxes Read the Internal Revenue Code, regulations, or other official guidance. How to refile taxes Read Internal Revenue Bulletins. How to refile taxes Sign up to receive local and national tax news by email. How to refile taxes Phone. How to refile taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to refile taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to refile taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to refile taxes Call to locate the nearest volunteer help site, 1-800-906-9887. How to refile taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to refile taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to refile taxes Most VITA and TCE sites offer free electronic filing. How to refile taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to refile taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to refile taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to refile taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to refile taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to refile taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to refile taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to refile taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to refile taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to refile taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to refile taxes You should receive your order within 10 business days. How to refile taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to refile taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to refile taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to refile taxes Call to ask tax questions, 1-800-829-1040. How to refile taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to refile taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to refile taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to refile taxes gsa. How to refile taxes gov/fedrelay. How to refile taxes Walk-in. How to refile taxes You can find a selection of forms, publications and services — in-person, face-to-face. How to refile taxes Products. How to refile taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to refile taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to refile taxes Services. How to refile taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. How to refile taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to refile taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to refile taxes No appointment is necessary—just walk in. How to refile taxes Before visiting, check www. How to refile taxes irs. How to refile taxes gov/localcontacts for hours of operation and services provided. How to refile taxes Mail. How to refile taxes You can send your order for forms, instructions, and publications to the address below. How to refile taxes You should receive a response within 10 business days after your request is received. How to refile taxes  Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to refile taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to refile taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to refile taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to refile taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to refile taxes You face (or your business is facing) an immediate threat of adverse action. How to refile taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to refile taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to refile taxes Here's why we can help: TAS is an independent organization within the IRS. How to refile taxes Our advocates know how to work with the IRS. How to refile taxes Our services are free and tailored to meet your needs. How to refile taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to refile taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to refile taxes irs. How to refile taxes gov/advocate, or call us toll-free at 1-877-777-4778. How to refile taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to refile taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to refile taxes irs. How to refile taxes gov/sams. How to refile taxes Low Income Taxpayer Clinics. How to refile taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to refile taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to refile taxes Visit www. How to refile taxes TaxpayerAdvocate. How to refile taxes irs. How to refile taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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Understanding Your CP291 Notice

We're revoking your Electing Small Business Trust (ESBT) election.


What you need to do

  • Timely file Form 1041
  • Keep this notice in your permanent records.

You may want to

  • Keep this notice in your permanent records.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP291, Page 1

 

Page Last Reviewed or Updated: 16-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To Refile Taxes

How to refile taxes Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to refile taxes Tax questions. How to refile taxes Useful Items - You may want to see: What's New Who must file. How to refile taxes   In some cases, the amount of income you can receive before you must file a tax return has increased. How to refile taxes Table 1 shows the filing requirements for most taxpayers. How to refile taxes Exemption amount. How to refile taxes  The amount you can deduct for each exemption has increased. How to refile taxes It was $3,800 for 2012. How to refile taxes It is $3,900 for 2013. How to refile taxes Exemption phaseout. How to refile taxes  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. How to refile taxes For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. How to refile taxes See Phaseout of Exemptions , later. How to refile taxes Standard deduction increased. How to refile taxes   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. How to refile taxes The amount depends on your filing status. How to refile taxes You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. How to refile taxes Same-sex marriages. How to refile taxes . How to refile taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How to refile taxes See Same-sex marriage under Marital Status, later. How to refile taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. How to refile taxes For details on filing amended returns, see Joint Return After Separate Returns . How to refile taxes Reminders Future developments. How to refile taxes  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. How to refile taxes irs. How to refile taxes gov/pub501. How to refile taxes Taxpayer identification number for aliens. How to refile taxes   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). How to refile taxes Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. How to refile taxes See Form W-7, Application for IRS Individual Taxpayer Identification Number. How to refile taxes Also, see Social Security Numbers for Dependents , later. How to refile taxes Photographs of missing children. How to refile taxes   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to refile taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to refile taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to refile taxes Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. How to refile taxes It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. How to refile taxes Who Must File explains who must file an income tax return. How to refile taxes If you have little or no gross income, reading this section will help you decide if you have to file a return. How to refile taxes Who Should File helps you decide if you should file a return, even if you are not required to do so. How to refile taxes Filing Status helps you determine which filing status to use. How to refile taxes Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. How to refile taxes It also helps determine your standard deduction and tax rate. How to refile taxes Exemptions, which reduce your taxable income, are discussed in Exemptions . How to refile taxes Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. How to refile taxes Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. How to refile taxes Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. How to refile taxes Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. How to refile taxes This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. How to refile taxes In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. How to refile taxes How To Get Tax Help explains how to get tax help from the IRS. How to refile taxes This publication is for U. How to refile taxes S. How to refile taxes citizens and resident aliens only. How to refile taxes If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. How to refile taxes S. How to refile taxes citizens. How to refile taxes The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. How to refile taxes S. How to refile taxes Tax Guide for Aliens. How to refile taxes Nonresident aliens. How to refile taxes    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. How to refile taxes S. How to refile taxes citizens. How to refile taxes See Publication 519. How to refile taxes Comments and suggestions. How to refile taxes    We welcome your comments about this publication and your suggestions for future editions. How to refile taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to refile taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to refile taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to refile taxes   You can send your comments from www. How to refile taxes irs. How to refile taxes gov/formspubs. How to refile taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. How to refile taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to refile taxes Ordering forms and publications. How to refile taxes    Visit www. How to refile taxes irs. How to refile taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to refile taxes Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to refile taxes    If you have a tax question, check the information available on IRS. How to refile taxes gov or call 1-800-829-1040. How to refile taxes We cannot answer tax questions sent to either of the above addresses. How to refile taxes Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. How to refile taxes S. How to refile taxes Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications