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State Taxes

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State Taxes

State taxes Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. State taxes Tax questions. State taxes Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. State taxes irs. State taxes gov/pub54. State taxes What's New Exclusion amount. State taxes  The maximum foreign earned income exclusion is adjusted annually for inflation. State taxes For 2013, the maximum exclusion has increased to $97,600. State taxes See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. State taxes Housing expenses — base amount. State taxes  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. State taxes The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. State taxes For 2013, this amount is $42. State taxes 78 per day ($15,616 per year). State taxes See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. State taxes Housing expenses — maximum amount. State taxes  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. State taxes See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. State taxes Filing requirements. State taxes  Generally, the amount of income you can receive before you must file an income tax return has increased. State taxes These amounts are shown in chapter 1 under Filing Requirements . State taxes Self-employment tax rate. State taxes  For 2013, the self-employment tax rate of 13. State taxes 3% has increased to 15. State taxes 3%. State taxes The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. State taxes All net earnings are subject to the Medicare part of the tax. State taxes For more information, see chapter 3. State taxes IRA limitations for 2013. State taxes . State taxes  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). State taxes You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). State taxes If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. State taxes See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. State taxes Reminders Figuring tax on income not excluded. State taxes  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. State taxes See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. State taxes If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. State taxes Form 8938. State taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. State taxes See Form 8938 in chapter 1. State taxes Change of address. State taxes  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. State taxes If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. State taxes Photographs of missing children. State taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State taxes Introduction This publication discusses special tax rules for U. State taxes S. State taxes citizens and resident aliens who work abroad or who have income earned in foreign countries. State taxes If you are a U. State taxes S. State taxes citizen or resident alien, your worldwide income generally is subject to U. State taxes S. State taxes income tax, regardless of where you are living. State taxes Also, you are subject to the same income tax filing requirements that apply to U. State taxes S. State taxes citizens or resident aliens living in the United States. State taxes Expatriation tax provisions apply to U. State taxes S. State taxes citizens who have renounced their citizenship and long-term residents who have ended their residency. State taxes These provisions are discussed in chapter 4 of Publication 519, U. State taxes S. State taxes Tax Guide for Aliens. State taxes Resident alien. State taxes   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. State taxes Green card test. State taxes You are a U. State taxes S. State taxes resident if you were a lawful permanent resident of the United States at any time during the calendar year. State taxes This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). State taxes Substantial presence test. State taxes You are considered a U. State taxes S. State taxes resident if you meet the substantial presence test for the calendar year. State taxes To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. State taxes Example. State taxes You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. State taxes To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). State taxes Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. State taxes   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. State taxes Filing information. State taxes    Chapter 1 contains general filing information, such as: Whether you must file a U. State taxes S. State taxes tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. State taxes S. State taxes resident, and Whether you must pay estimated tax. State taxes Withholding tax. State taxes    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. State taxes S. State taxes citizens and resident aliens. State taxes Self-employment tax. State taxes    Chapter 3 discusses who must pay self-employment tax. State taxes Foreign earned income exclusion and housing exclusion and deduction. State taxes    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. State taxes You may qualify to treat up to $97,600 of your income as not taxable by the United States. State taxes You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. State taxes These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. State taxes   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. State taxes These rules are explained in chapter 4. State taxes   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. State taxes Exemptions, deductions, and credits. State taxes    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. State taxes These are generally the same as if you were living in the United States. State taxes However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. State taxes Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. State taxes Tax treaty benefits. State taxes    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. State taxes It also explains how to get copies of tax treaties. State taxes How to get tax help. State taxes    Chapter 7 is an explanation of how to get information and assistance from the IRS. State taxes Questions and answers. State taxes   Frequently asked questions and answers to those questions are presented in the back of the publication. State taxes Comments and suggestions. State taxes   We welcome your comments about this publication and your suggestions for future editions. State taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State taxes   You can send us comments from www. State taxes irs. State taxes gov/formspubs/. State taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. State taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State taxes Ordering forms and publications. State taxes   Visit www. State taxes irs. State taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. State taxes Internal Revenue Service 1201 N. State taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State taxes   If you have a tax question, check the information available on IRS. State taxes gov or call 1-800-TAX–FORM (1-800-829-1040). State taxes We cannot answer tax questions sent to either of the above addresses. State taxes Prev  Up  Next   Home   More Online Publications
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The State Taxes

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