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

Update Feb. 21, 2014

On Feb. 11, 2014, the U.S. Court of Appeals for the District of Columbia Circuit upheld the decision of the lower court in the case of Loving vs. IRS, finding insufficient statutory support for the IRS’ regulation of federal tax return preparers.

Taxpayer reliance on paid tax return preparers and effective tax administration are inextricably linked to quality return preparation. As we assess the scope and impact of the court’s decision and determine our way forward, our focus on improved competency will continue.  

Please continue to check this site for additional information as it becomes available.

Background

On Friday, Jan. 18, 2013, the United States District Court for the District of Columbia enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not required to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

On Friday, Feb. 1, 2013, the court modified its order to clarify that the order does not affect the requirement for all paid tax return preparers to obtain a preparer tax identification number (PTIN). Consistent with this modification, the IRS has reopened the online PTIN system. On March 29, 2013, the IRS appealed the district court opinion.

In July 2013, the IRS refunded testing fees to return preparers who tested or were scheduled to test on or after Jan. 18, 2013 (the date the registered tax return preparer test was enjoined). No decisions have been made about additional refunds related to registered tax return preparer regulations at this time.

 

 

Page Last Reviewed or Updated: 05-Mar-2014

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Www taxcut com Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Www taxcut com Tax questions. Www taxcut com Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Www taxcut com irs. Www taxcut com gov/pub503. Www taxcut com Reminders Taxpayer identification number needed for each qualifying person. Www taxcut com  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Www taxcut com See Taxpayer identification number under Qualifying Person Test, later. Www taxcut com You may have to pay employment taxes. Www taxcut com  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Www taxcut com Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Www taxcut com See Employment Taxes for Household Employers, later. Www taxcut com Photographs of missing children. Www taxcut com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www taxcut com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www taxcut com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www taxcut com Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Www taxcut com It explains how to figure and claim the credit. Www taxcut com You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Www taxcut com The credit can be up to 35% of your expenses. Www taxcut com To qualify, you must pay these expenses so you can work or look for work. Www taxcut com This publication also discusses some of the employment tax rules for household employers. Www taxcut com Dependent care benefits. Www taxcut com   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Www taxcut com You must complete Form 2441, Part III, before you can figure the amount of your credit. Www taxcut com See Dependent Care Benefits under How To Figure the Credit, later. Www taxcut com Comments and suggestions. Www taxcut com   We welcome your comments about this publication and your suggestions for future editions. Www taxcut com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www taxcut com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www taxcut com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www taxcut com   You can send your comments from www. Www taxcut com irs. Www taxcut com gov/formspubs/. Www taxcut com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www taxcut com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www taxcut com Ordering forms and publications. Www taxcut com   Visit www. Www taxcut com irs. Www taxcut com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www taxcut com Internal Revenue Service 1201 N. Www taxcut com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www taxcut com   If you have a tax question, check the information available on IRS. Www taxcut com gov or call 1-800-829-1040. Www taxcut com We cannot answer tax questions sent to either of the above addresses. Www taxcut com Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Www taxcut com Prev  Up  Next   Home   More Online Publications