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1040 Form

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1040 Form

1040 form 4. 1040 form   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. 1040 form Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. 1040 form Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. 1040 form If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. 1040 form You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. 1040 form Special rules apply if you rent your condominium to others. 1040 form You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. 1040 form In addition, you can deduct any dues or assessments paid for maintenance of the common elements. 1040 form You cannot deduct special assessments you pay to a condominium management corporation for improvements. 1040 form However, you may be able to recover your share of the cost of any improvement by taking depreciation. 1040 form Cooperatives If you live in a cooperative, you do not own your apartment. 1040 form Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. 1040 form If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. 1040 form In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. 1040 form Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. 1040 form Figure your depreciation deduction as follows. 1040 form Figure the depreciation for all the depreciable real property owned by the corporation. 1040 form (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040 form ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 1040 form Multiply your cost per share by the total number of outstanding shares. 1040 form Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 1040 form Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 1040 form Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 1040 form Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040 form Multiply the result of (2) by the percentage you figured in (3). 1040 form This is your depreciation on the stock. 1040 form Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. 1040 form Payments added to capital account. 1040 form   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. 1040 form For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. 1040 form   Treat as a capital cost the amount you were assessed for capital items. 1040 form This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. 1040 form   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. 1040 form Otherwise, figure your share in the following manner. 1040 form Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040 form Multiply the corporation's deductible interest by the number you figured in (1). 1040 form This is your share of the interest. 1040 form Multiply the corporation's deductible taxes by the number you figured in (1). 1040 form This is your share of the taxes. 1040 form Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 1040 form You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 1040 form You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 1040 form However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 1040 form Example. 1040 form Your tax year is the calendar year. 1040 form You moved from your home in May and started renting it out on June 1. 1040 form You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 1040 form Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 1040 form When figuring depreciation, treat the property as placed in service on June 1. 1040 form Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. 1040 form Fair market value. 1040 form   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 1040 form Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. 1040 form Figuring the basis. 1040 form   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. 1040 form For other increases and decreases to basis, see Adjusted Basis in chapter 2. 1040 form Example. 1040 form Several years ago you built your home for $140,000 on a lot that cost you $14,000. 1040 form Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. 1040 form Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. 1040 form Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. 1040 form The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). 1040 form On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. 1040 form The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). 1040 form Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. 1040 form (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040 form ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 1040 form The fair market value of the property on the date you change your apartment to rental use. 1040 form This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 1040 form The corporation's adjusted basis in the property on that date. 1040 form Do not subtract depreciation when figuring the corporation's adjusted basis. 1040 form If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). 1040 form The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 1040 form Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. 1040 form Generally, that will be MACRS for any conversion after 1986. 1040 form Treat the property as placed in service on the conversion date. 1040 form Example. 1040 form Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. 1040 form Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. 1040 form 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . 1040 form 01364). 1040 form Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 1040 form You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 1040 form You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. 1040 form There is no change in the types of expenses deductible for the personal-use part of your property. 1040 form Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 1040 form You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 1040 form You do not have to divide the expenses that belong only to the rental part of your property. 1040 form For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 1040 form If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. 1040 form You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 1040 form How to divide expenses. 1040 form   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. 1040 form You can use any reasonable method for dividing the expense. 1040 form It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 1040 form The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. 1040 form Example. 1040 form You rent a room in your house. 1040 form The room is 12 × 15 feet, or 180 square feet. 1040 form Your entire house has 1,800 square feet of floor space. 1040 form You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. 1040 form If your heating bill for the year for the entire house was $600, $60 ($600 × . 1040 form 10) is a rental expense. 1040 form The balance, $540, is a personal expense that you cannot deduct. 1040 form Duplex. 1040 form   A common situation is the duplex where you live in one unit and rent out the other. 1040 form Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. 1040 form Example. 1040 form You own a duplex and live in one half, renting the other half. 1040 form Both units are approximately the same size. 1040 form Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. 1040 form You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). 1040 form Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. 1040 form You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 1040 form Where to report. 1040 form   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. 1040 form For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 1040 form   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. 1040 form You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 1040 form Presumption of profit. 1040 form   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. 1040 form Postponing decision. 1040 form   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. 1040 form You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. 1040 form You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. 1040 form More information. 1040 form   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 1040 form Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. 1040 form Instead of selling the house she had been living in, she decided to change it to rental property. 1040 form Eileen selected a tenant and started renting the house on February 1. 1040 form Eileen charges $750 a month for rent and collects it herself. 1040 form Eileen also received a $750 security deposit from her tenant. 1040 form Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. 1040 form Her rental expenses for the year are as follows. 1040 form   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. 1040 form She can deduct eleven-twelfths of these expenses as rental expenses. 1040 form She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. 1040 form She cannot deduct the balance of the fire insurance because it is a personal expense. 1040 form Eileen bought this house in 1984 for $35,000. 1040 form Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. 1040 form Before changing it to rental property, Eileen added several improvements to the house. 1040 form She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. 1040 form Of this amount, $35,000 was for the land and $117,000 was for the house. 1040 form Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. 1040 form As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. 1040 form She chooses the GDS recovery period of 27. 1040 form 5 years. 1040 form She uses Table 2-2d to find her depreciation percentage. 1040 form Since she placed the property in service in February, the percentage is 3. 1040 form 182%. 1040 form On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. 1040 form The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. 1040 form She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. 1040 form On May 1, Eileen paid $4,000 to have a furnace installed in the house. 1040 form The furnace is residential rental property. 1040 form Because she placed the property in service in May, the percentage from Table 2-2d is 2. 1040 form 273%. 1040 form Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . 1040 form 03182) $1,241   Dishwasher ($425 × . 1040 form 20) 85   Furnace ($4,000 × . 1040 form 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. 1040 form She enters her income, expenses, and depreciation for the house in the column for Property A. 1040 form Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. 1040 form See the Instructions for Form 4562 for more information on preparing the form. 1040 form Prev  Up  Next   Home   More Online Publications
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The 1040 Form

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