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2009 Free Tax Software

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2009 Free Tax Software

2009 free tax software Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 2009 free tax software Tax questions. 2009 free tax software Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 2009 free tax software irs. 2009 free tax software gov/pub544. 2009 free tax software What's New Direct reporting on Schedule D. 2009 free tax software   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 2009 free tax software If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 2009 free tax software For additional information, see Schedule D and Form 8949 in chapter 4. 2009 free tax software Tax rate on net capital gain and qualified dividends. 2009 free tax software   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 2009 free tax software See Capital Gains Tax Rates in chapter 4. 2009 free tax software Important Reminders Dispositions of U. 2009 free tax software S. 2009 free tax software real property interests by foreign persons. 2009 free tax software  If you are a foreign person or firm and you sell or otherwise dispose of a U. 2009 free tax software S. 2009 free tax software real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 2009 free tax software Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 2009 free tax software S. 2009 free tax software real property interests they distribute to you. 2009 free tax software You must report these dispositions and distributions and any income tax withheld on your U. 2009 free tax software S. 2009 free tax software income tax return. 2009 free tax software For more information on dispositions of U. 2009 free tax software S. 2009 free tax software real property interests, see Publication 519, U. 2009 free tax software S. 2009 free tax software Tax Guide for Aliens. 2009 free tax software Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2009 free tax software Foreign source income. 2009 free tax software  If you are a U. 2009 free tax software S. 2009 free tax software citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 2009 free tax software S. 2009 free tax software law. 2009 free tax software This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 2009 free tax software Photographs of missing children. 2009 free tax software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 free tax software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 free tax software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 free tax software Introduction You dispose of property when any of the following occurs. 2009 free tax software You sell property. 2009 free tax software You exchange property for other property. 2009 free tax software Your property is condemned or disposed of under threat of condemnation. 2009 free tax software Your property is repossessed. 2009 free tax software You abandon property. 2009 free tax software You give property away. 2009 free tax software This publication explains the tax rules that apply when you dispose of property. 2009 free tax software It discusses the following topics. 2009 free tax software How to figure a gain or loss. 2009 free tax software Whether your gain or loss is ordinary or capital. 2009 free tax software How to treat your gain or loss when you dispose of business property. 2009 free tax software How to report a gain or loss. 2009 free tax software This publication also explains whether your gain is taxable or your loss is deductible. 2009 free tax software This publication does not discuss certain transactions covered in other IRS publications. 2009 free tax software These include the following. 2009 free tax software Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 2009 free tax software See chapter 4 of Publication 550, Investment Income and Expenses. 2009 free tax software Sale of your main home. 2009 free tax software See Publication 523, Selling Your Home. 2009 free tax software Installment sales. 2009 free tax software See Publication 537, Installment Sales. 2009 free tax software Transfers of property at death. 2009 free tax software See Publication 559, Survivors, Executors, and Administrators. 2009 free tax software Forms to file. 2009 free tax software   When you dispose of property, you usually will have to file one or more of the following forms. 2009 free tax software Schedule D, Capital Gains and Losses. 2009 free tax software Form 4797, Sales of Business Property. 2009 free tax software Form 8824, Like-Kind Exchanges. 2009 free tax software Form 8949, Sales and Other Dispositions of Capital Assets. 2009 free tax software    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 2009 free tax software However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 2009 free tax software Comments and suggestions. 2009 free tax software   We welcome your comments about this publication and your suggestions for future editions. 2009 free tax software   You can send your comments to the following address. 2009 free tax software Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 free tax software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 free tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 free tax software You can also send us comments from www. 2009 free tax software irs. 2009 free tax software gov/formspubs/. 2009 free tax software Click on “More Information ” and then on “Give us feedback. 2009 free tax software ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 free tax software Ordering forms and publications. 2009 free tax software   Visit www. 2009 free tax software irs. 2009 free tax software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 free tax software Internal Revenue Service 1201 N. 2009 free tax software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 free tax software   If you have a tax question, check the information available on IRS. 2009 free tax software gov or call 1-800-829-1040. 2009 free tax software We cannot answer tax questions sent to either of the above addresses. 2009 free tax software Prev  Up  Next   Home   More Online Publications
 

The 2009 Free Tax Software

2009 free tax software 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. 2009 free tax software Determine Initial Amount Step 2. 2009 free tax software Total Certain Nontaxable Pensions and Benefits Step 3. 2009 free tax software Determine Excess Adjusted Gross Income Step 4. 2009 free tax software Determine the Total of Steps 2 and 3 Step 5. 2009 free tax software 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. 2009 free tax software You are a qualified individual. 2009 free tax software Your income is not more than certain limits. 2009 free tax software You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 2009 free tax software Use Figure A first to see if you are a qualified individual. 2009 free tax software If you are, go to Table 1 to make sure your income is not too high to take the credit. 2009 free tax software You can take the credit only if you file Form 1040 or Form 1040A. 2009 free tax software You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2009 free tax software Qualified Individual You are a qualified individual for this credit if you are a U. 2009 free tax software S. 2009 free tax software citizen or resident alien, and either of the following applies. 2009 free tax software You were age 65 or older at the end of 2013. 2009 free tax software You were under age 65 at the end of 2013 and all three of the following statements are true. 2009 free tax software You retired on permanent and total disability (explained later). 2009 free tax software You received taxable disability income for 2013. 2009 free tax software On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2009 free tax software Age 65. 2009 free tax software   You are considered to be age 65 on the day before your 65th birthday. 2009 free tax software As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Citizen or Resident Alien You must be a U. 2009 free tax software S. 2009 free tax software citizen or resident alien (or be treated as a resident alien) to take the credit. 2009 free tax software Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2009 free tax software Exceptions. 2009 free tax software   You may be able to take the credit if you are a nonresident alien who is married to a U. 2009 free tax software S. 2009 free tax software citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2009 free tax software S. 2009 free tax software resident alien. 2009 free tax software If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2009 free tax software S. 2009 free tax software resident alien for the entire year. 2009 free tax software In that case, you may be allowed to take the credit. 2009 free tax software   For information on these choices, see chapter 1 of Publication 519, U. 2009 free tax software S. 2009 free tax software Tax Guide for Aliens. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Head of household. 2009 free tax software   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. 2009 free tax software You file a separate return. 2009 free tax software You paid more than half the cost of keeping up your home during the tax year. 2009 free tax software 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. 2009 free tax software (See Temporary absences under Head of Household in Publication 501. 2009 free tax software ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2009 free tax software Figure A. 2009 free tax software Are You a Qualified Individual? Please click here for the text description of the image. 2009 free tax software 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 ). 2009 free tax software 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. 2009 free tax software Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2009 free tax software 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. 2009 free tax software You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2009 free tax software Permanent and total disability. 2009 free tax software    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2009 free tax software 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. 2009 free tax software See Physician's statement , later. 2009 free tax software Substantial gainful activity. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software   Substantial gainful activity is not work you do to take care of yourself or your home. 2009 free tax software It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2009 free tax software However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2009 free tax software    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2009 free tax software   The following examples illustrate the tests of substantial gainful activity. 2009 free tax software Example 1. 2009 free tax software Trisha, a sales clerk, retired on disability. 2009 free tax software She is 53 years old and now works as a full-time babysitter for the minimum wage. 2009 free tax software 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. 2009 free tax software She cannot take the credit because she is able to engage in substantial gainful activity. 2009 free tax software Example 2. 2009 free tax software Tom, a bookkeeper, retired on disability. 2009 free tax software He is 59 years old and now drives a truck for a charitable organization. 2009 free tax software He sets his own hours and is not paid. 2009 free tax software Duties of this nature generally are performed for pay or profit. 2009 free tax software Some weeks he works 10 hours, and some weeks he works 40 hours. 2009 free tax software Over the year he averages 20 hours a week. 2009 free tax software The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 2009 free tax software This is true even though Tom is not paid and he sets his own hours. 2009 free tax software He cannot take the credit. 2009 free tax software Example 3. 2009 free tax software John, who retired on disability, took a job with a former employer on a trial basis. 2009 free tax software The purpose of the job was to see if John could do the work. 2009 free tax software The trial period lasted for 6 months during which John was paid the minimum wage. 2009 free tax software Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 2009 free tax software The activity was gainful because John was paid at least the minimum wage. 2009 free tax software But the activity was not substantial because his duties were nonproductive. 2009 free tax software These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 2009 free tax software Example 4. 2009 free tax software Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 2009 free tax software Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 2009 free tax software Joan can select the time of day when she feels most fit to work. 2009 free tax software 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. 2009 free tax software The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 2009 free tax software Sheltered employment. 2009 free tax software   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2009 free tax software These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2009 free tax software   Compared to commercial employment, pay is lower for sheltered employment. 2009 free tax software Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2009 free tax software The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2009 free tax software Physician's statement. 2009 free tax software   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. 2009 free tax software You can use the statement in the Instructions for Schedule R. 2009 free tax software   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2009 free tax software Veterans. 2009 free tax software    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. 2009 free tax software VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2009 free tax software You can get this form from your local VA regional office. 2009 free tax software Physician's statement obtained in earlier year. 2009 free tax software   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. 2009 free tax software For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2009 free tax software If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2009 free tax software   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. 2009 free tax software Disability income. 2009 free tax software   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2009 free tax software Disability income must meet both of the following requirements. 2009 free tax software It must be paid under your employer's accident or health plan or pension plan. 2009 free tax software 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. 2009 free tax software Payments that are not disability income. 2009 free tax software    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2009 free tax software 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. 2009 free tax software    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. 2009 free tax software Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2009 free tax software Income Limits To determine if you can claim the credit, you must consider two income limits. 2009 free tax software The first limit is the amount of your adjusted gross income (AGI). 2009 free tax software The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2009 free tax software The limits are shown in Table 1. 2009 free tax software 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. 2009 free tax software See Figuring the Credit Yourself , later. 2009 free tax software Table 1. 2009 free tax software 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. 2009 free tax software . 2009 free tax software . 2009 free tax software     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2009 free tax software . 2009 free tax software . 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 2009 free tax software See Figuring the Credit Yourself , next. 2009 free tax software If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 2009 free tax software 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. 2009 free tax software If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 2009 free tax software If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 2009 free tax software Attach Schedule R to your return. 2009 free tax software Table 2. 2009 free tax software Initial Amounts IF your filing status is. 2009 free tax software . 2009 free tax software . 2009 free tax software   THEN enter on line 10 of Schedule R. 2009 free tax software . 2009 free tax software . 2009 free tax software 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. 2009 free tax software     2 Amount cannot be more than your combined taxable disability income. 2009 free tax software     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 2009 free tax software   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 2009 free tax software Next, fill out Schedule R, Part III. 2009 free tax software If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 2009 free tax software 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. 2009 free tax software There are five steps in Part III to determine the amount of your credit. 2009 free tax software Determine your initial amount (lines 10–12). 2009 free tax software Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 2009 free tax software Determine your excess adjusted gross income (lines 14–17). 2009 free tax software Determine the total of steps 2 and 3 (line 18). 2009 free tax software Determine your credit (lines 19–22). 2009 free tax software These steps are discussed in more detail next. 2009 free tax software Step 1. 2009 free tax software Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 2009 free tax software See Table 2. 2009 free tax software Your initial amount is on line 12. 2009 free tax software Initial amounts for persons under age 65. 2009 free tax software   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 2009 free tax software Special rules for joint returns. 2009 free tax software   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. 2009 free tax software   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. 2009 free tax software Step 2. 2009 free tax software 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. 2009 free tax software You must reduce your initial amount by these payments. 2009 free tax software Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 2009 free tax software If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 2009 free tax software 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. 2009 free tax software Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 2009 free tax software Nontaxable social security payments. 2009 free tax software 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. 2009 free tax software (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. 2009 free tax software ) Nontaxable railroad retirement pension payments treated as social security. 2009 free tax software This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 2009 free tax software Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 2009 free tax software (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. 2009 free tax software ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 2009 free tax software (Do not include amounts that are a return of your cost of a pension or annuity. 2009 free tax software These amounts do not reduce your initial amount. 2009 free tax software ) You should be sure to take into account all of the nontaxable amounts you receive. 2009 free tax software These amounts are verified by the IRS through information supplied by other government agencies. 2009 free tax software Step 3. 2009 free tax software Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 2009 free tax software Figure your excess adjusted gross income on lines 14–17. 2009 free tax software You figure your excess adjusted gross income as follows. 2009 free tax software Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 2009 free tax software $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. 2009 free tax software Divide the result of (1) by 2. 2009 free tax software Step 4. 2009 free tax software 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). 2009 free tax software Step 5. 2009 free tax software 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% (. 2009 free tax software 15). 2009 free tax software In certain cases, the amount of your credit may be limited. 2009 free tax software See Limit on credit , later. 2009 free tax software Example. 2009 free tax software You are 66 years old and your spouse is 64. 2009 free tax software Your spouse is not disabled. 2009 free tax software You file a joint return on Form 1040. 2009 free tax software Your adjusted gross income is $14,630. 2009 free tax software Together you received $3,200 from social security, which was nontaxable. 2009 free tax software You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 2009 free tax software Initial amount (line 12) $5,000 2. 2009 free tax software Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 2009 free tax software Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 2009 free tax software Add (2) and (3) (line 18) 5,515 5. 2009 free tax software 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. 2009 free tax software Limit on credit. 2009 free tax software   The amount of credit you can claim is generally limited to the amount of your tax. 2009 free tax software Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2009 free tax software Examples The following examples illustrate the credit for the elderly or the disabled. 2009 free tax software The initial amounts are taken from Table 2, earlier. 2009 free tax software Example 1. 2009 free tax software James Davis is 58 years old, single, and files Form 1040A. 2009 free tax software In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 2009 free tax software He got the required physician's statement in 2011 and kept it with his tax records. 2009 free tax software His physician signed on line B of the statement. 2009 free tax software This year James checks the box in Schedule R, Part II. 2009 free tax software He does not need to get another statement for 2013. 2009 free tax software 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). 2009 free tax software He figures the credit on Schedule R as follows: 1. 2009 free tax software Initial amount   $5,000 2. 2009 free tax software Taxable disability pension   11,400 3. 2009 free tax software Smaller of line 1 or line 2   5,000 4. 2009 free tax software Nontaxable social security  benefits $1,500     5. 2009 free tax software Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 2009 free tax software Add lines 4 and 5   3,500 7. 2009 free tax software Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 2009 free tax software Multiply line 7 by 15% (. 2009 free tax software 15)   225 9. 2009 free tax software Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 2009 free tax software Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 2009 free tax software The Schedule R for James Davis is not shown. 2009 free tax software Example 2. 2009 free tax software William White is 53. 2009 free tax software His wife Helen is 49. 2009 free tax software William had a stroke 3 years ago and retired on permanent and total disability. 2009 free tax software He is still permanently and totally disabled because of the stroke. 2009 free tax software In November, Helen was injured in an accident at work and retired on permanent and total disability. 2009 free tax software William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 2009 free tax software Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 2009 free tax software Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 2009 free tax software They do not itemize deductions. 2009 free tax software They do not have any amounts that would increase their standard deduction. 2009 free tax software Helen's doctor completed the physician's statement in the Instructions for Schedule R. 2009 free tax software Helen is not required to include the statement with their return, but she must keep it for her records. 2009 free tax software William got a physician's statement for the year he had the stroke. 2009 free tax software His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 2009 free tax software William has kept the physician's statement with his records. 2009 free tax software He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 2009 free tax software William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 2009 free tax software They attach Schedule R to their Form 1040 and enter $41 on line 53. 2009 free tax software They check box c on line 53 and enter “Sch R” on the line next to that box. 2009 free tax software See their filled-in Schedule R and Helen's filled-in physician's statement, later. 2009 free tax software 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. 2009 free tax software A person is permanently and totally disabled if both of the following apply:   1. 2009 free tax software He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2009 free tax software   2. 2009 free tax software 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. 2009 free tax software Physician's Statement     I certify that Helen A. 2009 free tax software 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. 2009 free tax software If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 2009 free tax software 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. 2009 free tax software Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 2009 free tax software Doctor 1900 Green St. 2009 free tax software , Hometown, MD 20000         This image is too large to be displayed in the current screen. 2009 free tax software Please click the link to view the image. 2009 free tax software Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 2009 free tax software Please click the link to view the image. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Free help with your tax return. 2009 free tax software   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2009 free tax software The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2009 free tax software The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2009 free tax software 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. 2009 free tax software Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2009 free tax software To find the nearest VITA or TCE site, visit IRS. 2009 free tax software gov or call 1-800-906-9887. 2009 free tax software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 free tax software To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 free tax software aarp. 2009 free tax software org/money/taxaide or call 1-888-227-7669. 2009 free tax software   For more information on these programs, go to IRS. 2009 free tax software gov and enter “VITA” in the search box. 2009 free tax software Internet. 2009 free tax software IRS. 2009 free tax software gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2009 free tax software Apply for an Employer Identification Number (EIN). 2009 free tax software Go to IRS. 2009 free tax software gov and enter Apply for an EIN in the search box. 2009 free tax software Request an Electronic Filing PIN by going to IRS. 2009 free tax software gov and entering Electronic Filing PIN in the search box. 2009 free tax software Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Check the status of your amended return. 2009 free tax software Go to IRS. 2009 free tax software gov and enter Where's My Amended Return in the search box. 2009 free tax software Download forms, instructions, and publications, including some accessible versions. 2009 free tax software Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2009 free tax software gov or IRS2Go. 2009 free tax software Tax return and tax account transcripts are generally available for the current year and past three years. 2009 free tax software Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 free tax software gov. 2009 free tax software 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. 2009 free tax software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 free tax software gov. 2009 free tax software Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2009 free tax software gov or IRS2Go. 2009 free tax software Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2009 free tax software An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2009 free tax software Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2009 free tax software If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2009 free tax software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 free tax software Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2009 free tax software gov. 2009 free tax software 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. 2009 free tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 free tax software Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2009 free tax software AARP offers the Tax-Aide counseling program as part of the TCE program. 2009 free tax software Visit AARP's website to find the nearest Tax-Aide location. 2009 free tax software Research your tax questions. 2009 free tax software Search publications and instructions by topic or keyword. 2009 free tax software Read the Internal Revenue Code, regulations, or other official guidance. 2009 free tax software Read Internal Revenue Bulletins. 2009 free tax software Sign up to receive local and national tax news by email. 2009 free tax software Phone. 2009 free tax software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 free tax software Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2009 free tax software 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. 2009 free tax software Call to locate the nearest volunteer help site, 1-800-906-9887. 2009 free tax software 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. 2009 free tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 free tax software Most VITA and TCE sites offer free electronic filing. 2009 free tax software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 free tax software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 free tax software Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2009 free tax software The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 free tax software Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2009 free tax software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 free tax software 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). 2009 free tax software You should receive your order within 10 business days. 2009 free tax software Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2009 free tax software Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2009 free tax software Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2009 free tax software Call to ask tax questions, 1-800-829-1040. 2009 free tax software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 free tax software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 free tax software These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2009 free tax software gsa. 2009 free tax software gov/fedrelay. 2009 free tax software Walk-in. 2009 free tax software You can find a selection of forms, publications and services — in-person, face-to-face. 2009 free tax software Products. 2009 free tax software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 free tax software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 free tax software Services. 2009 free tax software You can walk in to your local TAC most business days for personal, face-to-face tax help. 2009 free tax software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 free tax software 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. 2009 free tax software No appointment is necessary—just walk in. 2009 free tax software Before visiting, check www. 2009 free tax software irs. 2009 free tax software gov/localcontacts for hours of operation and services provided. 2009 free tax software Mail. 2009 free tax software You can send your order for forms, instructions, and publications to the address below. 2009 free tax software You should receive a response within 10 business days after your request is received. 2009 free tax software  Internal Revenue Service 1201 N. 2009 free tax software Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2009 free tax software   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 free tax software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 free tax software What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2009 free tax software 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. 2009 free tax software You face (or your business is facing) an immediate threat of adverse action. 2009 free tax software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 free tax software   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. 2009 free tax software Here's why we can help: TAS is an independent organization within the IRS. 2009 free tax software Our advocates know how to work with the IRS. 2009 free tax software Our services are free and tailored to meet your needs. 2009 free tax software We have offices in every state, the District of Columbia, and Puerto Rico. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/advocate, or call us toll-free at 1-877-777-4778. 2009 free tax software How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 free tax software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2009 free tax software irs. 2009 free tax software gov/sams. 2009 free tax software Low Income Taxpayer Clinics. 2009 free tax software   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. 2009 free tax software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 free tax software Visit www. 2009 free tax software TaxpayerAdvocate. 2009 free tax software irs. 2009 free tax software gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 free tax software Prev  Up  Next   Home   More Online Publications