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Vita Tax Program 2012 Locations

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Vita Tax Program 2012 Locations

Vita tax program 2012 locations 33. Vita tax program 2012 locations   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Vita tax program 2012 locations This chapter explains the following. Vita tax program 2012 locations Who qualifies for the credit for the elderly or the disabled. Vita tax program 2012 locations How to claim the credit. Vita tax program 2012 locations You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Vita tax program 2012 locations Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled 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. Vita tax program 2012 locations You are a qualified individual. Vita tax program 2012 locations Your income is not more than certain limits. Vita tax program 2012 locations You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Vita tax program 2012 locations Use Figure 33-A first to see if you are a qualified individual. Vita tax program 2012 locations If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Vita tax program 2012 locations You can take the credit only if you file Form 1040 or Form 1040A. Vita tax program 2012 locations You cannot take the credit if you file Form 1040EZ. Vita tax program 2012 locations Qualified Individual You are a qualified individual for this credit if you are a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien, and either of the following applies. Vita tax program 2012 locations You were age 65 or older at the end of 2013. Vita tax program 2012 locations You were under age 65 at the end of 2013 and all three of the following statements are true. Vita tax program 2012 locations You retired on permanent and total disability (explained later). Vita tax program 2012 locations You received taxable disability income for 2013. Vita tax program 2012 locations On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Vita tax program 2012 locations Age 65. Vita tax program 2012 locations   You are considered to be age 65 on the day before your 65th birthday. Vita tax program 2012 locations Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Vita tax program 2012 locations U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizen or Resident Alien You must be a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien (or be treated as a resident alien) to take the credit. Vita tax program 2012 locations Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Vita tax program 2012 locations Exceptions. Vita tax program 2012 locations   You may be able to take the credit if you are a nonresident alien who is married to a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Vita tax program 2012 locations S. Vita tax program 2012 locations resident alien. Vita tax program 2012 locations If you make that choice, both you and your spouse are taxed on your worldwide incomes. Vita tax program 2012 locations 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. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Vita tax program 2012 locations S. Vita tax program 2012 locations resident alien for the entire year. Vita tax program 2012 locations In that case, you may be allowed to take the credit. Vita tax program 2012 locations For information on these choices, see chapter 1 of Publication 519, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Tax Guide for Aliens. Vita tax program 2012 locations 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. Vita tax program 2012 locations 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. Vita tax program 2012 locations Head of household. Vita tax program 2012 locations   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 certain tests. Vita tax program 2012 locations See Head of Household in chapter 2 for the tests you must meet. Vita tax program 2012 locations 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 ). Vita tax program 2012 locations 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. Vita tax program 2012 locations Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Vita tax program 2012 locations 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. Vita tax program 2012 locations Permanent and total disability. Vita tax program 2012 locations    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Vita tax program 2012 locations 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. Vita tax program 2012 locations See Physician's statement , later. Vita tax program 2012 locations Substantial gainful activity. Vita tax program 2012 locations   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. Vita tax program 2012 locations 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. Vita tax program 2012 locations   Substantial gainful activity is not work you do to take care of yourself or your home. Vita tax program 2012 locations It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Vita tax program 2012 locations However, doing this kind of work may show that you are able to engage in substantial gainful activity. Vita tax program 2012 locations    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Vita tax program 2012 locations Sheltered employment. Vita tax program 2012 locations   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Vita tax program 2012 locations These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Vita tax program 2012 locations   Compared to commercial employment, pay is lower for sheltered employment. Vita tax program 2012 locations Therefore, one usually does not look for sheltered employment if he or she can get other employment. Vita tax program 2012 locations The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Vita tax program 2012 locations Physician's statement. Vita tax program 2012 locations   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. Vita tax program 2012 locations You can use the statement in the Instructions for Schedule R. Vita tax program 2012 locations    Figure 33-A. Vita tax program 2012 locations Are You a Qualified Individual? This image is too large to be displayed in the current screen. Vita tax program 2012 locations Please click the link to view the image. Vita tax program 2012 locations Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Vita tax program 2012 locations Veterans. Vita tax program 2012 locations   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. Vita tax program 2012 locations VA Form 21-0172 must be signed by a person authorized by the VA to do so. Vita tax program 2012 locations You can get this form from your local VA regional office. Vita tax program 2012 locations Physician's statement obtained in earlier year. Vita tax program 2012 locations   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. Vita tax program 2012 locations For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Vita tax program 2012 locations If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Vita tax program 2012 locations   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. Vita tax program 2012 locations Table 33-1. Vita tax program 2012 locations Income Limits IF your filing status is . Vita tax program 2012 locations . Vita tax program 2012 locations . Vita tax program 2012 locations THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Vita tax program 2012 locations . Vita tax program 2012 locations . Vita tax program 2012 locations   Your adjusted gross income (AGI)* is equal to or more than. Vita tax program 2012 locations . Vita tax program 2012 locations . Vita tax program 2012 locations     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Vita tax program 2012 locations . Vita tax program 2012 locations . Vita tax program 2012 locations   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 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-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. Vita tax program 2012 locations Disability income. Vita tax program 2012 locations   If you are under age 65, you must also have taxable disability income to qualify for the credit. Vita tax program 2012 locations Disability income must meet both of the following requirements. Vita tax program 2012 locations It must be paid under your employer's accident or health plan or pension plan. Vita tax program 2012 locations 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. Vita tax program 2012 locations Payments that are not disability income. Vita tax program 2012 locations   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Vita tax program 2012 locations 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. Vita tax program 2012 locations   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. Vita tax program 2012 locations Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Vita tax program 2012 locations Income Limits To determine if you can claim the credit, you must consider two income limits. Vita tax program 2012 locations The first limit is the amount of your adjusted gross income (AGI). Vita tax program 2012 locations The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Vita tax program 2012 locations The limits are shown in Table 33-1. Vita tax program 2012 locations If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Vita tax program 2012 locations See How to Claim the Credit , later. Vita tax program 2012 locations If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Vita tax program 2012 locations How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Vita tax program 2012 locations Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Vita tax program 2012 locations If you want the IRS to figure your tax, see chapter 30. Vita tax program 2012 locations Form 1040. Vita tax program 2012 locations   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Vita tax program 2012 locations Form 1040A. Vita tax program 2012 locations   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Vita tax program 2012 locations Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Vita tax program 2012 locations Next, fill out Schedule R, Part III. Vita tax program 2012 locations If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Vita tax program 2012 locations 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. Vita tax program 2012 locations For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Vita tax program 2012 locations Limit on credit. Vita tax program 2012 locations   The amount of the credit you can claim is generally limited to the amount of your tax. Vita tax program 2012 locations Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Vita tax program 2012 locations Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - IRS Operations & Budget

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If you're looking for data on general IRS operations & budget, this is the section for you. Within this section, you can learn about taxpayer refunds, IRS collections, law enforcement, taxpayer assistance, budget and workforce, and system management.

Below are links to the topics within this section, as well as some examples of what you can find within each topic.

Assisting Taxpayers

• Assistance & education programs
• Post-filing assistance program

Collecting Revenue

• Gross collections
• Number of returns filed
• Number of returns filed electronically
• Return filing projections

Data by State

• Returns filed, taxes collected and refunds by state

Enforcing Laws

• Examination coverage
• Tax-exempt organizations examined
• Delinquent collection activities
• Criminal investigation program

Issuing Refunds

• Number of refunds issued
• Total dollars refunded
• Information on historical IRS tax refunds
• Individual income tax refund offsets

Budget & Workforce

• Costs incurred by the IRS
• Appeals workload
• IRS personnel summary
• Internal audits and security activities

2003 IRS Report to Congress

• 2003 IRS Report to Congress on IRS enforcement activity

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Page Last Reviewed or Updated: 22-Jan-2013

The Vita Tax Program 2012 Locations

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