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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Irsgov Com

Online Taxes H&rblock2010 1040 Tax FormAmended Federal Tax Return1040x HelpHow To File A 1040ez Tax FormFree State Income Tax FormFiling Amended Tax ReturnFree Tax Filing For Federal And StateFile State ReturnHow Do I File A 1040xFederal Income Tax Forms 2012Irs Ez Form OnlineIrs Free E File 2011Does H&r Block Do Taxes For FreeFederal Tax Ez Form 2011Us Military TaxesFreetaxusa 20121040ez Form For 2012Free Tax EstimatorFree Tax Preparation SoftwareUs Irs Tax FormsWww H & R Block ComFiling Taxes For 2012Tax Preparation SoftwareWww Irs Gov Amended Return2011 Online Tax SoftwareFree Military Taxes104ez FormFile Taxes Online 1040ezFree File 1040ezWhere Can I File My State Taxes For FreeCan A Full Time Student File TaxesMilitary Onesource TaxesCan I Efile A 1040xFree Online Tax PreparationOnline Tax Filing 20121040ez Instruction ManualAmend 2012 Tax Return TurbotaxFill Out 1040ez OnlineFree Online Tax Filing

Irsgov Com

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

Highlights from the IRS Report

FS-2013-7, June 2013 

The report released by Principal Deputy Commissioner Danny Werfel reflects a number of important findings, aggressive actions and next steps to help the IRS make improvements. Highlights of the three major areas covered in “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action” include:

Accountability. This covers the steps being taken to ensure accountability for the mismanagement described in last month’s Treasury Inspector General for Tax Administration (TIGTA) report:

  • The report found significant management and judgment failures occurred, as outlined in the TIGTA report. These contributed to the inappropriate treatment of taxpayers applying for tax- exempt status. 

  • The IRS is identifying the individuals within the IRS who are responsible for the mismanagement identified in the TIGTA report, evaluating their role and determining the appropriate consequences for each individual.

  • We have installed new leadership at all five levels of the senior executive managerial chain that had responsibility over the activities identified in the TIGTA report.

  • The IRS is digging deeper into the facts to determine if there are instances of wrongdoing or inappropriate conduct beyond the mismanagement identified in the original TIGTA report.  By extending our review beyond the scope of the original audit, we are ensuring a more comprehensive understanding of the facts and circumstances that led to these events.

  • In addition, the IRS has empaneled an Accountability Review Board to provide recommendations within 60 days (and later as needed) on any additional personnel actions that should be taken.

Fixing the Problems with the Review of Applications for Tax-Exempt Status. This part covers several process improvements underway to ensure that taxpayers are treated appropriately and effectively in the review of applications for tax-exempt status:   

  • Suspended the use of any “be-on-the-lookout,” or BOLO, lists in the application process for tax-exempt status.

  • Started development of new guidance materials to allow IRS staff to operate without BOLO lists and under the reformed, more efficient process.

  • Initiated an end-to-end overhaul of the business processes by which applications for tax-exempt status are fulfilled.

  • Added technical and programmatic experts from across the IRS to assist the Exempt Organizations staff with the review of applications for tax- exempt status.

  • Created a new voluntary process to help certain taxpayers who have been in our priority application backlog for more than 120 days to gain fast-track approval to operate as a 501(c)(4) tax-exempt entity. This self-certification process allows them a streamlined path to tax-exempt status if they agree they will operate within limits and thresholds of political and social welfare activities. These groups have the option of obtaining an approval if they self-certify that less than 40 percent of their expenditures and volunteer time will go toward political campaign intervention activities and that at least 60 percent of their expenditures and volunteer time will go toward social welfare activities. 

  • Created a new “Advocacy Application Review Committee” to provide expertise from other parts of the IRS to review screening and determination decisions inside the Exempt Organizations area.

  • Started the process to create a new check-and-balance mechanism, where IRS criteria and screening procedures will be reviewed on a systemic basis and report any material risks of inappropriate criteria immediately to the IRS Commissioner, the IRS Oversight Board, and the relevant tax committees of Congress.

  • Worked with the Department of the Treasury regarding the need for greater clarity for certain terms relevant for 501(c)(4) tax-exempt organizations, with a commitment for inclusion in the next Treasury Priority Guidance Plan.

  • Continued to make substantial progress on all TIGTA recommendations from their May report on Exempt Organizations.

Review of IRS Operations and Risks. The report identifies a series of actions to ensure taxpayers that selection criteria across the IRS are appropriate and that taxpayers are aware of how they can seek assistance if they have concerns about the IRS. The report further outlines steps underway to ensure that critical program or operational risks within the IRS are identified early, raised to the right decision-makers and shared timely with key stakeholders:

  • Although there is no current evidence that selection criteria in other IRS business unit is inappropriate, the nature of the problems identified in the tax-exempt application process warrants a review of certain process controls within the IRS.  The IRS will initiate a comprehensive, agency-wide review of compliance selection criteria.  Results will be shared with the Department of the Treasury, the IRS Oversight Board, and the Chairpersons of the House Ways and Means Committee and the Senate Finance Committee.

  • The IRS has been very successful in mission execution across its very broad portfolio for many years, collecting 92 percent of government receipts of about $2.5 trillion in FY 2012.  At the same time, the Service is challenged by many of the same concerns affecting other large organizations, both public and private sector, including budgetary concerns, human capital concerns, and overall programmatic execution concerns. The report outlines initial areas where challenges exist and actions are needed to position the IRS to successfully fulfill its mission.

  • The report calls for establishing an Enterprise Risk Management Program to provide a common framework for capturing, reporting and addressing risk areas across the IRS.  This will improve timeliness in bringing information to the attention of the Commissioner and other IRS leaders as well as stakeholders to help prevent future instances of inappropriate treatment or mismanagement.

  • Initiate additional internal and external education and outreach about the role of the National Taxpayer Advocate, an independent voice inside the IRS, in assisting taxpayers in resolving problems with the IRS. 

  • Establish routine reporting on IRS operational risks with Congress and the IRS Oversight Board.

 

Page Last Reviewed or Updated: 19-Dec-2013

The Irsgov Com

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