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1040 Ez Instructions

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1040 Ez Instructions

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Billings  2900 4th Ave. N.
Billings, MT 59101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(406) 247-7446 
Bozeman  1805 S. 22nd Ave.
Bozeman, MT 59718 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 582-8671 
Great Falls  11 5th St. N.
Great Falls, MT 59401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 761-8095 
Helena  10 W. 15th St., Ste. 2300
Helena, MT 59626 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 441-1039 
Kalispell  275 Corporate Ave.
Kalispell, MT 59901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(406) 752-6636 
Missoula  2681 Palmer St.
Missoula, MT 59808 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(406) 728-9127 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 406-444-8668 in the Helena area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
10 W. 15th, STE 2300
 MS 6610-HLN
Helena, MT 59626

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040 Ez Instructions

1040 ez instructions Index A Adjusted basis defined, Adjusted basis defined. 1040 ez instructions Administrative or management activities, Administrative or management activities. 1040 ez instructions Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. 1040 ez instructions Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. 1040 ez instructions Casualty losses, Casualty losses. 1040 ez instructions Child and Adult Care Food Program reimbursements, Meals. 1040 ez instructions Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. 1040 ez instructions (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. 1040 ez instructions Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. 1040 ez instructions Family daycare provider, Standard meal and snack rates. 1040 ez instructions Meals, Meals. 1040 ez instructions , Standard meal and snack rates. 1040 ez instructions Regular use, Daycare Facility Standard meal and snack rates, Meals. 1040 ez instructions , Standard meal and snack rates. 1040 ez instructions Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. 1040 ez instructions Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. 1040 ez instructions Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. 1040 ez instructions Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. 1040 ez instructions Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. 1040 ez instructions Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. 1040 ez instructions Fair market value, Fair market value defined. 1040 ez instructions Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. 1040 ez instructions Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. 1040 ez instructions Percentage table for 39-year nonresidential real property, Depreciation table. 1040 ez instructions Permanent improvements, Permanent improvements. 1040 ez instructions , Depreciating permanent improvements. 1040 ez instructions Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. 1040 ez instructions Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. 1040 ez instructions Employees Adequately accounting to employer, Adequately accounting to employer. 1040 ez instructions Casualty losses, Casualty losses. 1040 ez instructions Mortgage interest, Deductible mortgage interest. 1040 ez instructions Other expenses, Other expenses. 1040 ez instructions Real estate taxes, Real estate taxes. 1040 ez instructions Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. 1040 ez instructions Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. 1040 ez instructions Mortgage interest, Deductible mortgage interest. 1040 ez instructions , Qualified mortgage insurance premiums. 1040 ez instructions Real estate taxes, Real estate taxes. 1040 ez instructions Related to tax-exempt income, Expenses related to tax-exempt income. 1040 ez instructions Rent, Rent. 1040 ez instructions Repairs, Repairs. 1040 ez instructions Security system, Security system. 1040 ez instructions Telephone, Telephone. 1040 ez instructions Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. 1040 ez instructions Where to deduct, Where To Deduct F Fair market value, Fair market value defined. 1040 ez instructions Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. 1040 ez instructions Standard meal and snack rates, Standard meal and snack rates. 1040 ez instructions Standard meal and snack rates (Table 3), Standard meal and snack rates. 1040 ez instructions Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. 1040 ez instructions 1040, Schedule F, Casualty losses. 1040 ez instructions 2106, Employees 4562, Reporting and recordkeeping requirements. 1040 ez instructions 4684, Casualty losses. 1040 ez instructions 8829, Actual Expenses, Casualty losses. 1040 ez instructions , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. 1040 ez instructions Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. 1040 ez instructions Inventory, storage of, Storage of inventory or product samples. 1040 ez instructions L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. 1040 ez instructions Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. 1040 ez instructions Years following the year placed in service, Years following the year placed in service. 1040 ez instructions M MACRS percentage table 39-year nonresidential real property, Depreciation table. 1040 ez instructions Meals, Meals. 1040 ez instructions Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. 1040 ez instructions More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. 1040 ez instructions Mortgage interest, Deductible mortgage interest. 1040 ez instructions , Qualified mortgage insurance premiums. 1040 ez instructions P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. 1040 ez instructions Permanent improvements, Permanent improvements. 1040 ez instructions , Depreciating permanent improvements. 1040 ez instructions Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. 1040 ez instructions Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. 1040 ez instructions Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. 1040 ez instructions Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. 1040 ez instructions Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. 1040 ez instructions Regular use, Regular Use Reminders, Reminders Rent, Rent. 1040 ez instructions Repairs, Repairs. 1040 ez instructions Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. 1040 ez instructions S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. 1040 ez instructions Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. 1040 ez instructions Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. 1040 ez instructions Allowable area, Allowable area. 1040 ez instructions Business expenses not related to use of the home, Business expenses not related to use of the home. 1040 ez instructions Electing the simplified method, Electing the Simplified Method More than one home, More than one home. 1040 ez instructions More than one qualified business use, More than one qualified business use. 1040 ez instructions Shared use, Shared use. 1040 ez instructions Expenses deductible without regard to business use, Expenses deductible without regard to business use. 1040 ez instructions No carryover of unallowed expenses, No deduction of carryover of actual expenses. 1040 ez instructions Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. 1040 ez instructions Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. 1040 ez instructions Storage of inventory, Storage of inventory or product samples. 1040 ez instructions T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. 1040 ez instructions Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. 1040 ez instructions Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. 1040 ez instructions Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. 1040 ez instructions W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications