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What If I Did Not File 2011 Taxes

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What If I Did Not File 2011 Taxes

What if i did not file 2011 taxes Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. What if i did not file 2011 taxes Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. What if i did not file 2011 taxes Adjusted basis for installment sale, Adjusted basis for installment sale purposes. What if i did not file 2011 taxes Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. What if i did not file 2011 taxes Alternative Depreciation System (ADS), Required use of ADS. What if i did not file 2011 taxes , ADS election. What if i did not file 2011 taxes Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. What if i did not file 2011 taxes B Bankruptcy, Bankruptcy. What if i did not file 2011 taxes Barter income, Barter income. What if i did not file 2011 taxes Basis Adjusted, Adjusted basis. What if i did not file 2011 taxes Installment sale, Adjusted basis for installment sale purposes. What if i did not file 2011 taxes Involuntary conversion, Basis for depreciation. What if i did not file 2011 taxes Like-kind exchange, Basis for depreciation. What if i did not file 2011 taxes Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. What if i did not file 2011 taxes Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. What if i did not file 2011 taxes Constructing assets, Constructing assets. What if i did not file 2011 taxes Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. What if i did not file 2011 taxes Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. What if i did not file 2011 taxes Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. What if i did not file 2011 taxes Casualty, defined, Casualty. What if i did not file 2011 taxes Disaster area losses, Disaster Area Losses Leased property, Leased property. What if i did not file 2011 taxes Livestock, Livestock or produce bought for resale. What if i did not file 2011 taxes , Raised draft, breeding, dairy, or sporting animals. What if i did not file 2011 taxes Reimbursement, Insurance and other reimbursements. What if i did not file 2011 taxes Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. What if i did not file 2011 taxes Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. What if i did not file 2011 taxes Christmas trees, Christmas tree cultivation. What if i did not file 2011 taxes , Christmas trees. What if i did not file 2011 taxes Club dues, Club dues and membership fees. What if i did not file 2011 taxes Comments on publication, Comments and suggestions. What if i did not file 2011 taxes Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. What if i did not file 2011 taxes Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. What if i did not file 2011 taxes , Community property. What if i did not file 2011 taxes Computer, software, Computer software. What if i did not file 2011 taxes Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. What if i did not file 2011 taxes Conservation Reserve Program, Conservation Reserve Program (CRP) payments. What if i did not file 2011 taxes Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. What if i did not file 2011 taxes Constructive receipt of income, Constructive receipt. What if i did not file 2011 taxes Contamination, Soil or other environmental contamination. What if i did not file 2011 taxes Contract price, Contract price. What if i did not file 2011 taxes Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. What if i did not file 2011 taxes , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. What if i did not file 2011 taxes , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. What if i did not file 2011 taxes Social security coverage, How to become insured under social security. What if i did not file 2011 taxes State unemployment tax, Tax rate and credit. What if i did not file 2011 taxes Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. What if i did not file 2011 taxes Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. What if i did not file 2011 taxes Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. What if i did not file 2011 taxes , Section 1231 transactions. What if i did not file 2011 taxes , Gain or loss. What if i did not file 2011 taxes Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. What if i did not file 2011 taxes Canceled, Cancellation of Debt, Canceled debt excluded from income. What if i did not file 2011 taxes , Cancellation of debt. What if i did not file 2011 taxes , Canceled debt. What if i did not file 2011 taxes Nonrecourse, Amount realized on a nonrecourse debt. What if i did not file 2011 taxes Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. What if i did not file 2011 taxes Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. What if i did not file 2011 taxes Conservation assets, Depreciable conservation assets. What if i did not file 2011 taxes Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. What if i did not file 2011 taxes Listed property, Additional Rules for Listed Property Raised livestock, Livestock. What if i did not file 2011 taxes Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. What if i did not file 2011 taxes Depreciation allowed, Basis adjustment for depreciation allowed or allowable. What if i did not file 2011 taxes Direct payments, Direct payments and counter-cyclical payments. What if i did not file 2011 taxes , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. What if i did not file 2011 taxes Disaster relief payments, Qualified disaster relief payments. What if i did not file 2011 taxes Dispositions, Sale or other disposal of land during 9-year period. What if i did not file 2011 taxes , Gain on sale of farmland. What if i did not file 2011 taxes , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. What if i did not file 2011 taxes , Easements. What if i did not file 2011 taxes Election ADS depreciation, Electing ADS. What if i did not file 2011 taxes , ADS election. What if i did not file 2011 taxes Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. What if i did not file 2011 taxes Cutting of timber, Election to treat cutting as a sale or exchange. What if i did not file 2011 taxes Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. What if i did not file 2011 taxes Out of installment method, Electing out of the installment method. What if i did not file 2011 taxes Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. What if i did not file 2011 taxes Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. What if i did not file 2011 taxes Employer identification number, Reminders, Employer identification number (EIN). What if i did not file 2011 taxes Endangered species recovery expenses, Endangered species recovery expenses. What if i did not file 2011 taxes Environmental contamination, Soil or other environmental contamination. What if i did not file 2011 taxes Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). What if i did not file 2011 taxes , Fair market value (FMV). What if i did not file 2011 taxes Family member Business expenses, Special rule for related persons. What if i did not file 2011 taxes Installment sale, Sale to a related person. What if i did not file 2011 taxes Like-kind exchange, Like-kind exchanges between related persons. What if i did not file 2011 taxes Loss on sale or exchange of property, Losses from sales or exchanges between related persons. What if i did not file 2011 taxes Personal-use property, Personal-use property. What if i did not file 2011 taxes Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. What if i did not file 2011 taxes , Farm. What if i did not file 2011 taxes Income averaging, Income Averaging for Farmers Rental, Farm rental. What if i did not file 2011 taxes Sale of, Sale of a Farm Farmer, Farmer. What if i did not file 2011 taxes Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. What if i did not file 2011 taxes Form 1099-A, Form 1099-A. What if i did not file 2011 taxes , Forms 1099-A and 1099-C. What if i did not file 2011 taxes 1099-C, Cancellation of Debt, Form 1099-C. What if i did not file 2011 taxes , Forms 1099-A and 1099-C. What if i did not file 2011 taxes 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. What if i did not file 2011 taxes 1099-PATR, Form 1099-PATR. What if i did not file 2011 taxes 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. What if i did not file 2011 taxes , Recapture. What if i did not file 2011 taxes , Reporting the exchange. What if i did not file 2011 taxes 4835, Rents (Including Crop Shares) 5213, Using the presumption later. What if i did not file 2011 taxes 6252, Form 6252. What if i did not file 2011 taxes 8822, Reminders 8824, Reporting the exchange. What if i did not file 2011 taxes 8849, Claiming a Refund 8886, Reminders 940, Form 940. What if i did not file 2011 taxes 943, Form 943. What if i did not file 2011 taxes 982, Form 982 I-9, Form I-9. What if i did not file 2011 taxes SS-4, Reminders, Employer identification number (EIN). What if i did not file 2011 taxes SS-5, Obtaining a social security number. What if i did not file 2011 taxes T (Timber), Form T (Timber). What if i did not file 2011 taxes W-2, Form W-2. What if i did not file 2011 taxes W-4, Reminders, New hire reporting. What if i did not file 2011 taxes , Form W-4. What if i did not file 2011 taxes W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. What if i did not file 2011 taxes Free tax services, How To Get Tax Help, Free help with your tax return. What if i did not file 2011 taxes Fuel tax credit or refund, Fuel tax credit and refund. What if i did not file 2011 taxes , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). What if i did not file 2011 taxes , Cost related to gifts. What if i did not file 2011 taxes , Property Received as a Gift, Gift. What if i did not file 2011 taxes Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. What if i did not file 2011 taxes Gross profit percentage, Gross profit percentage. What if i did not file 2011 taxes Gross profit, defined, Gross profit. What if i did not file 2011 taxes Guarantee, Debt not payable on demand. What if i did not file 2011 taxes H Health insurance deduction, Self-employed health insurance deduction. What if i did not file 2011 taxes Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. What if i did not file 2011 taxes Holding period, Holding period. What if i did not file 2011 taxes Horticultural structure, Horticultural structure. What if i did not file 2011 taxes I Illegal irrigation subsidy, Illegal federal irrigation subsidy. What if i did not file 2011 taxes Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. What if i did not file 2011 taxes , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. What if i did not file 2011 taxes Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. What if i did not file 2011 taxes Inherited property, Inherited Property Insolvency, Insolvency. What if i did not file 2011 taxes Installment sales, Form 6252. What if i did not file 2011 taxes Electing out, Electing out of the installment method. What if i did not file 2011 taxes Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. What if i did not file 2011 taxes Unstated interest, Unstated interest. What if i did not file 2011 taxes Insurance, Insurance, Self-employed health insurance deduction. What if i did not file 2011 taxes Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. What if i did not file 2011 taxes Unstated, Unstated interest. What if i did not file 2011 taxes Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. What if i did not file 2011 taxes Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. What if i did not file 2011 taxes , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. What if i did not file 2011 taxes Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. What if i did not file 2011 taxes Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. What if i did not file 2011 taxes Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. What if i did not file 2011 taxes Prepaid farm supplies, Deduction limit. What if i did not file 2011 taxes Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. What if i did not file 2011 taxes Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. What if i did not file 2011 taxes Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. What if i did not file 2011 taxes Casualty and theft losses, Livestock or produce bought for resale. What if i did not file 2011 taxes Crop shares, Crop shares you use to feed livestock. What if i did not file 2011 taxes Depreciation, Livestock. What if i did not file 2011 taxes Diseased, Diseased livestock. What if i did not file 2011 taxes Feed assistance, Feed Assistance and Payments Immature, Immature livestock. What if i did not file 2011 taxes Losses, Loss of livestock. What if i did not file 2011 taxes , Livestock Purchased, Purchased livestock. What if i did not file 2011 taxes Raised, Raised livestock. What if i did not file 2011 taxes Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. What if i did not file 2011 taxes Used in a farm business, Livestock used in farm business. What if i did not file 2011 taxes Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. What if i did not file 2011 taxes Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. What if i did not file 2011 taxes Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. What if i did not file 2011 taxes Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. What if i did not file 2011 taxes Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. What if i did not file 2011 taxes Lost property, Mislaid or lost property. What if i did not file 2011 taxes M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. What if i did not file 2011 taxes Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. What if i did not file 2011 taxes Nontaxable transfer, Property acquired in a nontaxable transfer. What if i did not file 2011 taxes Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. What if i did not file 2011 taxes Membership fees, Club dues and membership fees. What if i did not file 2011 taxes Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. What if i did not file 2011 taxes Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. What if i did not file 2011 taxes Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. What if i did not file 2011 taxes Nontaxable transfer, Property acquired in a nontaxable transfer. What if i did not file 2011 taxes Percentage tables, Rules for using the tables. What if i did not file 2011 taxes Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. What if i did not file 2011 taxes Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. What if i did not file 2011 taxes Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. What if i did not file 2011 taxes P Partners, limited, Limited partner. What if i did not file 2011 taxes Partners, retired, Retired partner. What if i did not file 2011 taxes Partners, Spouse, Business Owned and Operated by Spouses. What if i did not file 2011 taxes Partnership, Partnership income or loss. What if i did not file 2011 taxes Passenger automobile, Passenger automobiles. What if i did not file 2011 taxes Pasture income, Pasture income and rental. What if i did not file 2011 taxes Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. What if i did not file 2011 taxes Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. What if i did not file 2011 taxes Extends useful life, Prepayment. What if i did not file 2011 taxes Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. What if i did not file 2011 taxes Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. What if i did not file 2011 taxes Received for services, Property received for services. What if i did not file 2011 taxes Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. What if i did not file 2011 taxes Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. What if i did not file 2011 taxes Section 1255, Section 1255 property. What if i did not file 2011 taxes Tangible personal, Tangible personal property. What if i did not file 2011 taxes Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. What if i did not file 2011 taxes Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. What if i did not file 2011 taxes Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. What if i did not file 2011 taxes Basis reductions, Recapture of basis reductions. What if i did not file 2011 taxes Certain depreciation, Recapture of certain depreciation. What if i did not file 2011 taxes Cost-sharing payments, Recapture. What if i did not file 2011 taxes Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. What if i did not file 2011 taxes Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. What if i did not file 2011 taxes Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. What if i did not file 2011 taxes Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. What if i did not file 2011 taxes , Reforestation Costs Refund Deduction taken, Refund or reimbursement. What if i did not file 2011 taxes Fuel tax, Fuel tax credit and refund. What if i did not file 2011 taxes , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. What if i did not file 2011 taxes , Casualties and Thefts, Insurance and other reimbursements. What if i did not file 2011 taxes Deduction taken, Refund or reimbursement. What if i did not file 2011 taxes Expenses, Reimbursed expenses. What if i did not file 2011 taxes Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. What if i did not file 2011 taxes Reforestation expenses, Qualifying costs. What if i did not file 2011 taxes To employees, Reimbursements to employees. What if i did not file 2011 taxes Related persons, Special rule for related persons. What if i did not file 2011 taxes , Losses from sales or exchanges between related persons. What if i did not file 2011 taxes , Special rules for related persons. What if i did not file 2011 taxes , Like-kind exchanges between related persons. What if i did not file 2011 taxes , Sale to a related person. What if i did not file 2011 taxes , Buying replacement property from a related person. What if i did not file 2011 taxes , Related persons. What if i did not file 2011 taxes Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. What if i did not file 2011 taxes Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. What if i did not file 2011 taxes Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. What if i did not file 2011 taxes , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. What if i did not file 2011 taxes S Sale of home, Sale of your home. What if i did not file 2011 taxes Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. What if i did not file 2011 taxes Self-employed health insurance deduction, Self-employed health insurance deduction. What if i did not file 2011 taxes Self-employment tax Community property, Community property. What if i did not file 2011 taxes Deduction, Deduction for employer-equivalent portion of self-employment tax. What if i did not file 2011 taxes How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. What if i did not file 2011 taxes Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. What if i did not file 2011 taxes Share farming, Share farmer. What if i did not file 2011 taxes Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. What if i did not file 2011 taxes Selling price Defined, Selling price. What if i did not file 2011 taxes Reduced, Selling price reduced. What if i did not file 2011 taxes Settlement costs (fees), Settlement costs. What if i did not file 2011 taxes Social security and Medicare Credits of coverage, Earning credits in 2013. What if i did not file 2011 taxes Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. What if i did not file 2011 taxes Software, computer, Computer software. What if i did not file 2011 taxes Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. What if i did not file 2011 taxes Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. What if i did not file 2011 taxes Start-up costs for businesses, Business start-up and organizational costs. What if i did not file 2011 taxes Suggestions for publication, Comments and suggestions. What if i did not file 2011 taxes T Tangible personal property, Tangible personal property. What if i did not file 2011 taxes Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. What if i did not file 2011 taxes Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. What if i did not file 2011 taxes Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. What if i did not file 2011 taxes General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. What if i did not file 2011 taxes State and local general sales, State and local general sales taxes. What if i did not file 2011 taxes Withholding, Federal income tax withholding. What if i did not file 2011 taxes , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. What if i did not file 2011 taxes Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. What if i did not file 2011 taxes Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. What if i did not file 2011 taxes , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. What if i did not file 2011 taxes TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. What if i did not file 2011 taxes Unstated interest, Unstated interest. What if i did not file 2011 taxes W Wages and salaries, Wages and salaries. What if i did not file 2011 taxes Water conservation, Conservation Expenses Water well, Water well. What if i did not file 2011 taxes , Water wells. 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What if i did not file 2011 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. What if i did not file 2011 taxes Determine Initial Amount Step 2. What if i did not file 2011 taxes Total Certain Nontaxable Pensions and Benefits Step 3. What if i did not file 2011 taxes Determine Excess Adjusted Gross Income Step 4. What if i did not file 2011 taxes Determine the Total of Steps 2 and 3 Step 5. What if i did not file 2011 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. What if i did not file 2011 taxes You are a qualified individual. What if i did not file 2011 taxes Your income is not more than certain limits. What if i did not file 2011 taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. What if i did not file 2011 taxes Use Figure A first to see if you are a qualified individual. What if i did not file 2011 taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. What if i did not file 2011 taxes You can take the credit only if you file Form 1040 or Form 1040A. What if i did not file 2011 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. What if i did not file 2011 taxes Qualified Individual You are a qualified individual for this credit if you are a U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes citizen or resident alien, and either of the following applies. What if i did not file 2011 taxes You were age 65 or older at the end of 2013. What if i did not file 2011 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. What if i did not file 2011 taxes You retired on permanent and total disability (explained later). What if i did not file 2011 taxes You received taxable disability income for 2013. What if i did not file 2011 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). What if i did not file 2011 taxes Age 65. What if i did not file 2011 taxes   You are considered to be age 65 on the day before your 65th birthday. What if i did not file 2011 taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. What if i did not file 2011 taxes U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes Citizen or Resident Alien You must be a U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. What if i did not file 2011 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. What if i did not file 2011 taxes Exceptions. What if i did not file 2011 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes resident alien. What if i did not file 2011 taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. What if i did not file 2011 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. What if i did not file 2011 taxes S. What if i did not file 2011 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes resident alien for the entire year. What if i did not file 2011 taxes In that case, you may be allowed to take the credit. What if i did not file 2011 taxes   For information on these choices, see chapter 1 of Publication 519, U. What if i did not file 2011 taxes S. What if i did not file 2011 taxes Tax Guide for Aliens. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Head of household. What if i did not file 2011 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. What if i did not file 2011 taxes You file a separate return. What if i did not file 2011 taxes You paid more than half the cost of keeping up your home during the tax year. What if i did not file 2011 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. What if i did not file 2011 taxes (See Temporary absences under Head of Household in Publication 501. What if i did not file 2011 taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. What if i did not file 2011 taxes Figure A. What if i did not file 2011 taxes Are You a Qualified Individual? Please click here for the text description of the image. What if i did not file 2011 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 ). What if i did not file 2011 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. What if i did not file 2011 taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. What if i did not file 2011 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. What if i did not file 2011 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. What if i did not file 2011 taxes Permanent and total disability. What if i did not file 2011 taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. What if i did not file 2011 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. What if i did not file 2011 taxes See Physician's statement , later. What if i did not file 2011 taxes Substantial gainful activity. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. What if i did not file 2011 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. What if i did not file 2011 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. What if i did not file 2011 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. What if i did not file 2011 taxes   The following examples illustrate the tests of substantial gainful activity. What if i did not file 2011 taxes Example 1. What if i did not file 2011 taxes Trisha, a sales clerk, retired on disability. What if i did not file 2011 taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. What if i did not file 2011 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. What if i did not file 2011 taxes She cannot take the credit because she is able to engage in substantial gainful activity. What if i did not file 2011 taxes Example 2. What if i did not file 2011 taxes Tom, a bookkeeper, retired on disability. What if i did not file 2011 taxes He is 59 years old and now drives a truck for a charitable organization. What if i did not file 2011 taxes He sets his own hours and is not paid. What if i did not file 2011 taxes Duties of this nature generally are performed for pay or profit. What if i did not file 2011 taxes Some weeks he works 10 hours, and some weeks he works 40 hours. What if i did not file 2011 taxes Over the year he averages 20 hours a week. What if i did not file 2011 taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. What if i did not file 2011 taxes This is true even though Tom is not paid and he sets his own hours. What if i did not file 2011 taxes He cannot take the credit. What if i did not file 2011 taxes Example 3. What if i did not file 2011 taxes John, who retired on disability, took a job with a former employer on a trial basis. What if i did not file 2011 taxes The purpose of the job was to see if John could do the work. What if i did not file 2011 taxes The trial period lasted for 6 months during which John was paid the minimum wage. What if i did not file 2011 taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. What if i did not file 2011 taxes The activity was gainful because John was paid at least the minimum wage. What if i did not file 2011 taxes But the activity was not substantial because his duties were nonproductive. What if i did not file 2011 taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. What if i did not file 2011 taxes Example 4. What if i did not file 2011 taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. What if i did not file 2011 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. What if i did not file 2011 taxes Joan can select the time of day when she feels most fit to work. What if i did not file 2011 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. What if i did not file 2011 taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. What if i did not file 2011 taxes Sheltered employment. What if i did not file 2011 taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. What if i did not file 2011 taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. What if i did not file 2011 taxes   Compared to commercial employment, pay is lower for sheltered employment. What if i did not file 2011 taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. What if i did not file 2011 taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. What if i did not file 2011 taxes Physician's statement. What if i did not file 2011 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. What if i did not file 2011 taxes You can use the statement in the Instructions for Schedule R. What if i did not file 2011 taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. What if i did not file 2011 taxes Veterans. What if i did not file 2011 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. What if i did not file 2011 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. What if i did not file 2011 taxes You can get this form from your local VA regional office. What if i did not file 2011 taxes Physician's statement obtained in earlier year. What if i did not file 2011 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. What if i did not file 2011 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. What if i did not file 2011 taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. What if i did not file 2011 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. What if i did not file 2011 taxes Disability income. What if i did not file 2011 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. What if i did not file 2011 taxes Disability income must meet both of the following requirements. What if i did not file 2011 taxes It must be paid under your employer's accident or health plan or pension plan. What if i did not file 2011 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. What if i did not file 2011 taxes Payments that are not disability income. What if i did not file 2011 taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. What if i did not file 2011 taxes Income Limits To determine if you can claim the credit, you must consider two income limits. What if i did not file 2011 taxes The first limit is the amount of your adjusted gross income (AGI). What if i did not file 2011 taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. What if i did not file 2011 taxes The limits are shown in Table 1. What if i did not file 2011 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. What if i did not file 2011 taxes See Figuring the Credit Yourself , later. What if i did not file 2011 taxes Table 1. What if i did not file 2011 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. What if i did not file 2011 taxes . What if i did not file 2011 taxes . What if i did not file 2011 taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. What if i did not file 2011 taxes . What if i did not file 2011 taxes . What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. What if i did not file 2011 taxes See Figuring the Credit Yourself , next. What if i did not file 2011 taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. What if i did not file 2011 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. What if i did not file 2011 taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. What if i did not file 2011 taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. What if i did not file 2011 taxes Attach Schedule R to your return. What if i did not file 2011 taxes Table 2. What if i did not file 2011 taxes Initial Amounts IF your filing status is. What if i did not file 2011 taxes . What if i did not file 2011 taxes . What if i did not file 2011 taxes   THEN enter on line 10 of Schedule R. What if i did not file 2011 taxes . What if i did not file 2011 taxes . What if i did not file 2011 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. What if i did not file 2011 taxes     2 Amount cannot be more than your combined taxable disability income. What if i did not file 2011 taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. What if i did not file 2011 taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. What if i did not file 2011 taxes Next, fill out Schedule R, Part III. What if i did not file 2011 taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. What if i did not file 2011 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. What if i did not file 2011 taxes There are five steps in Part III to determine the amount of your credit. What if i did not file 2011 taxes Determine your initial amount (lines 10–12). What if i did not file 2011 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). What if i did not file 2011 taxes Determine your excess adjusted gross income (lines 14–17). What if i did not file 2011 taxes Determine the total of steps 2 and 3 (line 18). What if i did not file 2011 taxes Determine your credit (lines 19–22). What if i did not file 2011 taxes These steps are discussed in more detail next. What if i did not file 2011 taxes Step 1. What if i did not file 2011 taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. What if i did not file 2011 taxes See Table 2. What if i did not file 2011 taxes Your initial amount is on line 12. What if i did not file 2011 taxes Initial amounts for persons under age 65. What if i did not file 2011 taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. What if i did not file 2011 taxes Special rules for joint returns. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Step 2. What if i did not file 2011 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. What if i did not file 2011 taxes You must reduce your initial amount by these payments. What if i did not file 2011 taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. What if i did not file 2011 taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. What if i did not file 2011 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. What if i did not file 2011 taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. What if i did not file 2011 taxes Nontaxable social security payments. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes ) Nontaxable railroad retirement pension payments treated as social security. What if i did not file 2011 taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. What if i did not file 2011 taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes (Do not include amounts that are a return of your cost of a pension or annuity. What if i did not file 2011 taxes These amounts do not reduce your initial amount. What if i did not file 2011 taxes ) You should be sure to take into account all of the nontaxable amounts you receive. What if i did not file 2011 taxes These amounts are verified by the IRS through information supplied by other government agencies. What if i did not file 2011 taxes Step 3. What if i did not file 2011 taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. What if i did not file 2011 taxes Figure your excess adjusted gross income on lines 14–17. What if i did not file 2011 taxes You figure your excess adjusted gross income as follows. What if i did not file 2011 taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. What if i did not file 2011 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. What if i did not file 2011 taxes Divide the result of (1) by 2. What if i did not file 2011 taxes Step 4. What if i did not file 2011 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). What if i did not file 2011 taxes Step 5. What if i did not file 2011 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% (. What if i did not file 2011 taxes 15). What if i did not file 2011 taxes In certain cases, the amount of your credit may be limited. What if i did not file 2011 taxes See Limit on credit , later. What if i did not file 2011 taxes Example. What if i did not file 2011 taxes You are 66 years old and your spouse is 64. What if i did not file 2011 taxes Your spouse is not disabled. What if i did not file 2011 taxes You file a joint return on Form 1040. What if i did not file 2011 taxes Your adjusted gross income is $14,630. What if i did not file 2011 taxes Together you received $3,200 from social security, which was nontaxable. What if i did not file 2011 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. What if i did not file 2011 taxes Initial amount (line 12) $5,000 2. What if i did not file 2011 taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. What if i did not file 2011 taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. What if i did not file 2011 taxes Add (2) and (3) (line 18) 5,515 5. What if i did not file 2011 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. What if i did not file 2011 taxes Limit on credit. What if i did not file 2011 taxes   The amount of credit you can claim is generally limited to the amount of your tax. What if i did not file 2011 taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. What if i did not file 2011 taxes Examples The following examples illustrate the credit for the elderly or the disabled. What if i did not file 2011 taxes The initial amounts are taken from Table 2, earlier. What if i did not file 2011 taxes Example 1. What if i did not file 2011 taxes James Davis is 58 years old, single, and files Form 1040A. What if i did not file 2011 taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. What if i did not file 2011 taxes He got the required physician's statement in 2011 and kept it with his tax records. What if i did not file 2011 taxes His physician signed on line B of the statement. What if i did not file 2011 taxes This year James checks the box in Schedule R, Part II. What if i did not file 2011 taxes He does not need to get another statement for 2013. What if i did not file 2011 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). What if i did not file 2011 taxes He figures the credit on Schedule R as follows: 1. What if i did not file 2011 taxes Initial amount   $5,000 2. What if i did not file 2011 taxes Taxable disability pension   11,400 3. What if i did not file 2011 taxes Smaller of line 1 or line 2   5,000 4. What if i did not file 2011 taxes Nontaxable social security  benefits $1,500     5. What if i did not file 2011 taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. What if i did not file 2011 taxes Add lines 4 and 5   3,500 7. What if i did not file 2011 taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. What if i did not file 2011 taxes Multiply line 7 by 15% (. What if i did not file 2011 taxes 15)   225 9. What if i did not file 2011 taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. What if i did not file 2011 taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. What if i did not file 2011 taxes The Schedule R for James Davis is not shown. What if i did not file 2011 taxes Example 2. What if i did not file 2011 taxes William White is 53. What if i did not file 2011 taxes His wife Helen is 49. What if i did not file 2011 taxes William had a stroke 3 years ago and retired on permanent and total disability. What if i did not file 2011 taxes He is still permanently and totally disabled because of the stroke. What if i did not file 2011 taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. What if i did not file 2011 taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. What if i did not file 2011 taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. What if i did not file 2011 taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). What if i did not file 2011 taxes They do not itemize deductions. What if i did not file 2011 taxes They do not have any amounts that would increase their standard deduction. What if i did not file 2011 taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. What if i did not file 2011 taxes Helen is not required to include the statement with their return, but she must keep it for her records. What if i did not file 2011 taxes William got a physician's statement for the year he had the stroke. What if i did not file 2011 taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. What if i did not file 2011 taxes William has kept the physician's statement with his records. What if i did not file 2011 taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. What if i did not file 2011 taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. What if i did not file 2011 taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. What if i did not file 2011 taxes They check box c on line 53 and enter “Sch R” on the line next to that box. What if i did not file 2011 taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. What if i did not file 2011 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. What if i did not file 2011 taxes A person is permanently and totally disabled if both of the following apply:   1. What if i did not file 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. What if i did not file 2011 taxes   2. What if i did not file 2011 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. What if i did not file 2011 taxes Physician's Statement     I certify that Helen A. What if i did not file 2011 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. What if i did not file 2011 taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. What if i did not file 2011 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. What if i did not file 2011 taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. What if i did not file 2011 taxes Doctor 1900 Green St. What if i did not file 2011 taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. What if i did not file 2011 taxes Please click the link to view the image. What if i did not file 2011 taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. What if i did not file 2011 taxes Please click the link to view the image. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Free help with your tax return. What if i did not file 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. What if i did not file 2011 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. What if i did not file 2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. What if i did not file 2011 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. What if i did not file 2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. What if i did not file 2011 taxes To find the nearest VITA or TCE site, visit IRS. What if i did not file 2011 taxes gov or call 1-800-906-9887. What if i did not file 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. What if i did not file 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. What if i did not file 2011 taxes aarp. What if i did not file 2011 taxes org/money/taxaide or call 1-888-227-7669. What if i did not file 2011 taxes   For more information on these programs, go to IRS. What if i did not file 2011 taxes gov and enter “VITA” in the search box. What if i did not file 2011 taxes Internet. What if i did not file 2011 taxes IRS. What if i did not file 2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. What if i did not file 2011 taxes Apply for an Employer Identification Number (EIN). What if i did not file 2011 taxes Go to IRS. What if i did not file 2011 taxes gov and enter Apply for an EIN in the search box. What if i did not file 2011 taxes Request an Electronic Filing PIN by going to IRS. What if i did not file 2011 taxes gov and entering Electronic Filing PIN in the search box. What if i did not file 2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Check the status of your amended return. What if i did not file 2011 taxes Go to IRS. What if i did not file 2011 taxes gov and enter Where's My Amended Return in the search box. What if i did not file 2011 taxes Download forms, instructions, and publications, including some accessible versions. What if i did not file 2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. What if i did not file 2011 taxes gov or IRS2Go. What if i did not file 2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. What if i did not file 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. What if i did not file 2011 taxes gov. What if i did not file 2011 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. What if i did not file 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. What if i did not file 2011 taxes gov. What if i did not file 2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. What if i did not file 2011 taxes gov or IRS2Go. What if i did not file 2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. What if i did not file 2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. What if i did not file 2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. What if i did not file 2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. What if i did not file 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. What if i did not file 2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. What if i did not file 2011 taxes gov. What if i did not file 2011 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. What if i did not file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. What if i did not file 2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. What if i did not file 2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. What if i did not file 2011 taxes Visit AARP's website to find the nearest Tax-Aide location. What if i did not file 2011 taxes Research your tax questions. What if i did not file 2011 taxes Search publications and instructions by topic or keyword. What if i did not file 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. What if i did not file 2011 taxes Read Internal Revenue Bulletins. What if i did not file 2011 taxes Sign up to receive local and national tax news by email. What if i did not file 2011 taxes Phone. What if i did not file 2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. What if i did not file 2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. What if i did not file 2011 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. What if i did not file 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. What if i did not file 2011 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. What if i did not file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. What if i did not file 2011 taxes Most VITA and TCE sites offer free electronic filing. What if i did not file 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. What if i did not file 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. What if i did not file 2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. What if i did not file 2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 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. What if i did not file 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. What if i did not file 2011 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). What if i did not file 2011 taxes You should receive your order within 10 business days. What if i did not file 2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. What if i did not file 2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. What if i did not file 2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. What if i did not file 2011 taxes Call to ask tax questions, 1-800-829-1040. What if i did not file 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. What if i did not file 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. What if i did not file 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. What if i did not file 2011 taxes gsa. What if i did not file 2011 taxes gov/fedrelay. What if i did not file 2011 taxes Walk-in. What if i did not file 2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. What if i did not file 2011 taxes Products. What if i did not file 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. What if i did not file 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. What if i did not file 2011 taxes Services. What if i did not file 2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. What if i did not file 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. What if i did not file 2011 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. What if i did not file 2011 taxes No appointment is necessary—just walk in. What if i did not file 2011 taxes Before visiting, check www. What if i did not file 2011 taxes irs. What if i did not file 2011 taxes gov/localcontacts for hours of operation and services provided. What if i did not file 2011 taxes Mail. What if i did not file 2011 taxes You can send your order for forms, instructions, and publications to the address below. What if i did not file 2011 taxes You should receive a response within 10 business days after your request is received. What if i did not file 2011 taxes  Internal Revenue Service 1201 N. What if i did not file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. What if i did not file 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. What if i did not file 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. What if i did not file 2011 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. What if i did not file 2011 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. What if i did not file 2011 taxes You face (or your business is facing) an immediate threat of adverse action. What if i did not file 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. What if i did not file 2011 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. What if i did not file 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. What if i did not file 2011 taxes Our advocates know how to work with the IRS. What if i did not file 2011 taxes Our services are free and tailored to meet your needs. What if i did not file 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. What if i did not file 2011 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. What if i did not file 2011 taxes irs. What if i did not file 2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. What if i did not file 2011 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. What if i did not file 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. What if i did not file 2011 taxes irs. What if i did not file 2011 taxes gov/sams. What if i did not file 2011 taxes Low Income Taxpayer Clinics. What if i did not file 2011 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. What if i did not file 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. What if i did not file 2011 taxes Visit www. What if i did not file 2011 taxes TaxpayerAdvocate. What if i did not file 2011 taxes irs. What if i did not file 2011 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. What if i did not file 2011 taxes Prev  Up  Next   Home   More Online Publications