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1040a Tax Table

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1040a Tax Table

1040a tax table Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. 1040a tax table Credit card charge tips, How to keep a daily tip record. 1040a tax table D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. 1040a tax table Electronic tip statement, Electronic tip statement. 1040a tax table Employers Giving money to, for taxes, Giving your employer money for taxes. 1040a tax table Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. 1040a tax table Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040a tax table Form 4070, What tips to report. 1040a tax table Sample filled-in, Form 4070A, How to keep a daily tip record. 1040a tax table Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040a tax table Form 8027, How to request an approved lower rate. 1040a tax table Form W-2 Uncollected taxes, Giving your employer money for taxes. 1040a tax table , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 1040a tax table Free tax services, Free help with your tax return. 1040a tax table G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. 1040a tax table P Penalties Failure to report tips to employer, Penalty for not reporting tips. 1040a tax table Underpayment of estimated taxes, Giving your employer money for taxes. 1040a tax table Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. 1040a tax table Service charge paid as wages, Service charges. 1040a tax table Social security and Medicare taxes Allocated tips, How to report allocated tips. 1040a tax table Reporting of earnings to Social Security Administration, Why report tips to your employer. 1040a tax table Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040a tax table Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 1040a tax table T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. 1040a tax table Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. 1040a tax table TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. 1040a tax table , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 1040a tax table W Withholding, Why report tips to your employer. 1040a tax table Prev  Up     Home   More Online Publications
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Federal Agencies Can Help

Several federal agencies offer advice and information on the Internet that can help insure you have a safe trip. For advice on:

  • Airline, highway, and rail safety information- Check out the U.S. Department of Transportation. Look up crash-safety reports on cars or find out how weather is affecting air travel and road conditions.
  • Safe travel by air, land and sea- Contact the Transportation Security Administration. They post tips on dealing with airline security checks, traveling with kids, and warnings on prohibited items.
  • What to do before, during, and when you return from a trip overseas - Visit the U.S. Department of State. You can also get warnings on locations to avoid and what to do in an overseas emergency.
  • Health-related travel information - Consult the Centers for Disease Control and Prevention. Research vaccination requirements, find information on how to avoid illnesses caused by food and water, and review inspection scores on specific cruise ships.

Check Bus Safety Records

Some travelers have turned to commercial buses as an inexpensive option for traveling long distances. Before planning a trip on a commercial bus or hired motorcoach, you should research the company’s record. The Federal Motor Carrier Safety Administration (FMCSA) recommends that you contact the company and ask these questions:

  • Do the drivers hold valid Commercial Driver’s Licenses with a “passenger” endorsement?
  • Does the company comply with the Department of Transportation’s drug and alcohol testing requirements for drivers?
  • Does the company conduct safety inspections of their buses?

You can find more information on interstate travel safety and use the FMCSA’s bus safety database. If you would like to file a safety complaint call 1-888-368-7238.

The 1040a Tax Table

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