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Irs Instructions

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Irs Instructions

Irs instructions 4. Irs instructions   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Irs instructions General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Irs instructions This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Irs instructions A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Irs instructions You can enter into more than one salary reduction agreement during a year. Irs instructions More than one 403(b) account. Irs instructions If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Irs instructions 403(b) plan and another retirement plan. Irs instructions If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Irs instructions The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Irs instructions Roth contribution program. Irs instructions   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Irs instructions Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Irs instructions   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Irs instructions For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Irs instructions Excess elective deferrals. Irs instructions   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Irs instructions General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Irs instructions This limit applies without regard to community property laws. Irs instructions 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Irs instructions If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Irs instructions To determine whether you have 15 years of service with your employer, see Years of Service , next. Irs instructions Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Irs instructions How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Irs instructions You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Irs instructions If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Irs instructions Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Irs instructions Figuring Your Years of Service Take the following rules into account when figuring your years of service. Irs instructions Status of employer. Irs instructions   Your years of service include only periods during which your employer was a qualified employer. Irs instructions Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Irs instructions Service with one employer. Irs instructions   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Irs instructions Church employee. Irs instructions   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Irs instructions For more information about church employees, see chapter 5. Irs instructions Self-employed ministers. Irs instructions   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Irs instructions Total years of service. Irs instructions   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Irs instructions Example. Irs instructions The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs instructions Marsha began working with ABC schools in September 2009. Irs instructions She has always worked full-time for each annual work period. Irs instructions At the end of 2013, Marsha had 4. Irs instructions 5 years of service with ABC Public Schools, as shown in Table 4-1. Irs instructions Table 4-1. Irs instructions Marsha's Years of Service Note. Irs instructions This table shows how Marsha figures her years of service, as explained in the previous example. Irs instructions Year Period Worked Portion of Work Period Years of Service 2009 Sept. Irs instructions –Dec. Irs instructions . Irs instructions 5 year . Irs instructions 5 year 2010 Feb. Irs instructions –May . Irs instructions 5 year 1 year Sept. Irs instructions –Dec. Irs instructions . Irs instructions 5 year 2011 Feb. Irs instructions –May . Irs instructions 5 year 1 year Sept. Irs instructions –Dec. Irs instructions . Irs instructions 5 year 2012 Feb. Irs instructions –May . Irs instructions 5 year 1 year Sept. Irs instructions –Dec. Irs instructions . Irs instructions 5 year 2013 Feb. Irs instructions –May . Irs instructions 5 year 1 year Sept. Irs instructions –Dec. Irs instructions . Irs instructions 5 year Total years of service 4. Irs instructions 5 years Full-time or part-time. Irs instructions   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Irs instructions When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Irs instructions Employer's annual work period. Irs instructions   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Irs instructions Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Irs instructions Note. Irs instructions You cannot accumulate more than 1 year of service in a 12-month period. Irs instructions Example. Irs instructions All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Irs instructions Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs instructions Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Irs instructions Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Irs instructions In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Irs instructions How to compare. Irs instructions   You can use any method that reasonably and accurately reflects the amount of work required. Irs instructions For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Irs instructions   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Irs instructions Example. Irs instructions An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Irs instructions   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Irs instructions Full year of service. Irs instructions   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Irs instructions Example. Irs instructions If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Irs instructions Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Irs instructions Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Irs instructions Full-time for part of the year. Irs instructions   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs instructions The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs instructions Example. Irs instructions Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Irs instructions The annual work period for the college is 8 months (February through May and July through October). Irs instructions Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Irs instructions Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Irs instructions   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Irs instructions The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs instructions Example. Irs instructions Vance teaches one course at a local medical school. Irs instructions He teaches 3 hours per week for two semesters. Irs instructions Other faculty members at the same school teach 9 hours per week for two semesters. Irs instructions The annual work period of the medical school is two semesters. Irs instructions An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Irs instructions Given these facts, Vance has worked part-time for a full annual work period. Irs instructions Vance has completed 1/3 of a year of service, figured as shown below. Irs instructions Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Irs instructions   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Irs instructions   Figure the first fraction as though you had worked full-time for part of the annual work period. Irs instructions The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs instructions The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs instructions   Figure the second fraction as though you had worked part-time for the entire annual work period. Irs instructions The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Irs instructions The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs instructions   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Irs instructions Example. Irs instructions Maria, an attorney, teaches a course for one semester at a law school. Irs instructions She teaches 3 hours per week. Irs instructions The annual work period for teachers at the school is two semesters. Irs instructions All full-time instructors at the school are required to teach 12 hours per week. Irs instructions Based on these facts, Maria is employed part-time for part of the annual work period. Irs instructions Her year of service for this year is determined by multiplying two fractions. Irs instructions Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Irs instructions Example Floyd has figured his limit on annual additions. Irs instructions The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Irs instructions Figuring Floyd's limit on elective deferrals. Irs instructions   Floyd has been employed with his current employer for less than 15 years. Irs instructions He is not eligible for the special 15-year increase. Irs instructions Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Irs instructions Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Irs instructions Additionally, Floyd's employer does not offer a Roth contribution program. Irs instructions Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Irs instructions Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Irs instructions Table 4-2. Irs instructions Worksheet 1. Irs instructions Maximum Amount Contributable (MAC) Note. Irs instructions Use this worksheet to figure your MAC. Irs instructions Part I. Irs instructions Limit on Annual Additions     1. Irs instructions Enter your includible compensation for your most recent year of service 1. Irs instructions $70,475 2. Irs instructions Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Irs instructions 52,000 3. Irs instructions Enter the lesser of line 1 or line 2. Irs instructions This is your limit on annual additions 3. Irs instructions 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Irs instructions     Part II. Irs instructions Limit on Elective Deferrals     4. Irs instructions Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Irs instructions 17,500   Note. Irs instructions If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Irs instructions If not, enter zero (-0-) on line 16 and go to line 17. Irs instructions     5. Irs instructions Amount per year of service 5. Irs instructions 5,000 6. Irs instructions Enter your years of service 6. Irs instructions   7. Irs instructions Multiply line 5 by line 6 7. Irs instructions   8. Irs instructions Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Irs instructions   9. Irs instructions Subtract line 8 from line 7. Irs instructions If zero or less, enter zero (-0-) 9. Irs instructions   10. Irs instructions Maximum increase in limit for long service 10. Irs instructions 15,000 11. Irs instructions Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Irs instructions   12. Irs instructions Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Irs instructions   13. Irs instructions Add lines 11 and 12 13. Irs instructions   14. Irs instructions Subtract line 13 from line 10 14. Irs instructions   15. Irs instructions Maximum additional contributions 15. Irs instructions 3,000 16. Irs instructions Enter the least of lines 9, 14, or 15. Irs instructions This is your increase in the limit for long service 16. Irs instructions -0- 17. Irs instructions Add lines 4 and 16. Irs instructions This is your limit on elective deferrals 17. Irs instructions 17,500   Part III. Irs instructions Maximum Amount Contributable     18. Irs instructions If you had only nonelective contributions, enter the amount from line 3. Irs instructions This is your MAC. Irs instructions    If you had only elective deferrals, enter the lesser of lines 3 or 17. Irs instructions This is your MAC. Irs instructions    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Irs instructions This is your MAC. Irs instructions (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Irs instructions ) 18. Irs instructions $17,500 Prev  Up  Next   Home   More Online Publications
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The Irs Instructions

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