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2012 Federal Tax Amendment

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2012 Federal Tax Amendment

2012 federal tax amendment 2. 2012 federal tax amendment   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. 2012 federal tax amendment Divorce and remarriage. 2012 federal tax amendment Annulled marriages. 2012 federal tax amendment Head of household or qualifying widow(er) with dependent child. 2012 federal tax amendment Considered married. 2012 federal tax amendment Same-sex marriage. 2012 federal tax amendment Spouse died during the year. 2012 federal tax amendment Married persons living apart. 2012 federal tax amendment Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. 2012 federal tax amendment  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2012 federal tax amendment See Same-sex marriage under Marital Status, later. 2012 federal tax amendment Introduction This chapter helps you determine which filing status to use. 2012 federal tax amendment There are five filing statuses. 2012 federal tax amendment Single. 2012 federal tax amendment Married Filing Jointly. 2012 federal tax amendment Married Filing Separately. 2012 federal tax amendment Head of Household. 2012 federal tax amendment Qualifying Widow(er) With Dependent Child. 2012 federal tax amendment If more than one filing status applies to you, choose the one that will give you the lowest tax. 2012 federal tax amendment You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). 2012 federal tax amendment You also use your filing status to determine whether you are eligible to claim certain deductions and credits. 2012 federal tax amendment Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. 2012 federal tax amendment S. 2012 federal tax amendment Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. 2012 federal tax amendment Unmarried persons. 2012 federal tax amendment   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. 2012 federal tax amendment State law governs whether you are married or legally separated under a divorce or separate maintenance decree. 2012 federal tax amendment Divorced persons. 2012 federal tax amendment   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. 2012 federal tax amendment Divorce and remarriage. 2012 federal tax amendment   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. 2012 federal tax amendment Annulled marriages. 2012 federal tax amendment    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. 2012 federal tax amendment You must file Form 1040X, Amended U. 2012 federal tax amendment S. 2012 federal tax amendment Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. 2012 federal tax amendment Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. 2012 federal tax amendment If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). 2012 federal tax amendment However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. 2012 federal tax amendment Head of household or qualifying widow(er) with dependent child. 2012 federal tax amendment   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. 2012 federal tax amendment See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. 2012 federal tax amendment Married persons. 2012 federal tax amendment   If you are considered married, you and your spouse can file a joint return or separate returns. 2012 federal tax amendment Considered married. 2012 federal tax amendment   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. 2012 federal tax amendment You are married and living together as a married couple. 2012 federal tax amendment You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. 2012 federal tax amendment You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. 2012 federal tax amendment You are separated under an interlocutory (not final) decree of divorce. 2012 federal tax amendment Same-sex marriage. 2012 federal tax amendment   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 federal tax amendment The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2012 federal tax amendment However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2012 federal tax amendment For more details, see Publication 501. 2012 federal tax amendment Spouse died during the year. 2012 federal tax amendment   If your spouse died during the year, you are considered married for the whole year for filing status purposes. 2012 federal tax amendment   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. 2012 federal tax amendment For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . 2012 federal tax amendment   If you remarried before the end of the tax year, you can file a joint return with your new spouse. 2012 federal tax amendment Your deceased spouse's filing status is married filing separately for that year. 2012 federal tax amendment Married persons living apart. 2012 federal tax amendment   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. 2012 federal tax amendment If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. 2012 federal tax amendment Also, your tax may be lower, and you may be able to claim the earned income credit. 2012 federal tax amendment See Head of Household , later. 2012 federal tax amendment Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. 2012 federal tax amendment To determine your marital status, see Marital Status , earlier. 2012 federal tax amendment Widow(er). 2012 federal tax amendment   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. 2012 federal tax amendment You may, however, be able to use another filing status that will give you a lower tax. 2012 federal tax amendment See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. 2012 federal tax amendment How to file. 2012 federal tax amendment   You can file Form 1040. 2012 federal tax amendment If you have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 federal tax amendment If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2012 federal tax amendment If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. 2012 federal tax amendment Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. 2012 federal tax amendment Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. 2012 federal tax amendment On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. 2012 federal tax amendment You can file a joint return even if one of you had no income or deductions. 2012 federal tax amendment If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. 2012 federal tax amendment Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. 2012 federal tax amendment If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). 2012 federal tax amendment You can choose the method that gives the two of you the lower combined tax. 2012 federal tax amendment How to file. 2012 federal tax amendment   If you file as married filing jointly, you can use Form 1040. 2012 federal tax amendment If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. 2012 federal tax amendment If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. 2012 federal tax amendment If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. 2012 federal tax amendment Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2012 federal tax amendment Spouse died. 2012 federal tax amendment   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. 2012 federal tax amendment See Spouse died during the year under Marital Status, earlier, for more information. 2012 federal tax amendment   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. 2012 federal tax amendment Divorced persons. 2012 federal tax amendment   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. 2012 federal tax amendment Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 2012 federal tax amendment Accounting period. 2012 federal tax amendment   Both of you must use the same accounting period, but you can use different accounting methods. 2012 federal tax amendment See Accounting Periods and Accounting Methods in chapter 1. 2012 federal tax amendment Joint responsibility. 2012 federal tax amendment   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2012 federal tax amendment This means that if one spouse does not pay the tax due, the other may have to. 2012 federal tax amendment Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. 2012 federal tax amendment One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 2012 federal tax amendment You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 2012 federal tax amendment Divorced taxpayer. 2012 federal tax amendment   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. 2012 federal tax amendment This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2012 federal tax amendment Relief from joint responsibility. 2012 federal tax amendment   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. 2012 federal tax amendment You can ask for relief no matter how small the liability. 2012 federal tax amendment   There are three types of relief available. 2012 federal tax amendment Innocent spouse relief. 2012 federal tax amendment Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). 2012 federal tax amendment Equitable relief. 2012 federal tax amendment    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. 2012 federal tax amendment Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. 2012 federal tax amendment Signing a joint return. 2012 federal tax amendment   For a return to be considered a joint return, both spouses generally must sign the return. 2012 federal tax amendment Spouse died before signing. 2012 federal tax amendment   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. 2012 federal tax amendment If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. 2012 federal tax amendment Spouse away from home. 2012 federal tax amendment   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. 2012 federal tax amendment Injury or disease prevents signing. 2012 federal tax amendment   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). 2012 federal tax amendment ” Be sure to also sign in the space provided for your signature. 2012 federal tax amendment Attach a dated statement, signed by you, to the return. 2012 federal tax amendment The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. 2012 federal tax amendment Signing as guardian of spouse. 2012 federal tax amendment   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 2012 federal tax amendment Spouse in combat zone. 2012 federal tax amendment   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. 2012 federal tax amendment Attach a signed statement to your return explaining that your spouse is serving in a combat zone. 2012 federal tax amendment For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 2012 federal tax amendment Other reasons spouse cannot sign. 2012 federal tax amendment    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). 2012 federal tax amendment Attach the power of attorney (or a copy of it) to your tax return. 2012 federal tax amendment You can use Form 2848, Power of Attorney and Declaration of Representative. 2012 federal tax amendment Nonresident alien or dual-status alien. 2012 federal tax amendment   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. 2012 federal tax amendment However, if one spouse was a nonresident alien or dual-status alien who was married to a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien at the end of the year, the spouses can choose to file a joint return. 2012 federal tax amendment If you do file a joint return, you and your spouse are both treated as U. 2012 federal tax amendment S. 2012 federal tax amendment residents for the entire tax year. 2012 federal tax amendment See chapter 1 of Publication 519. 2012 federal tax amendment Married Filing Separately You can choose married filing separately as your filing status if you are married. 2012 federal tax amendment This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. 2012 federal tax amendment If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. 2012 federal tax amendment You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). 2012 federal tax amendment This can apply to you even if you are not divorced or legally separated. 2012 federal tax amendment If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. 2012 federal tax amendment The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. 2012 federal tax amendment See Head of Household , later, for more information. 2012 federal tax amendment You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. 2012 federal tax amendment However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). 2012 federal tax amendment This way you can make sure you are using the filing status that results in the lowest combined tax. 2012 federal tax amendment When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. 2012 federal tax amendment How to file. 2012 federal tax amendment   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. 2012 federal tax amendment You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. 2012 federal tax amendment You can file Form 1040. 2012 federal tax amendment If your taxable income is less than $100,000, you may be able to file Form 1040A. 2012 federal tax amendment Select this filing status by checking the box on line 3 of either form. 2012 federal tax amendment Enter your spouse's full name and SSN or ITIN in the spaces provided. 2012 federal tax amendment If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. 2012 federal tax amendment Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. 2012 federal tax amendment Special Rules If you choose married filing separately as your filing status, the following special rules apply. 2012 federal tax amendment Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. 2012 federal tax amendment   Your tax rate generally is higher than on a joint return. 2012 federal tax amendment Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. 2012 federal tax amendment You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). 2012 federal tax amendment If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2012 federal tax amendment For more information about these expenses, the credit, and the exclusion, see chapter 32. 2012 federal tax amendment You cannot take the earned income credit. 2012 federal tax amendment You cannot take the exclusion or credit for adoption expenses in most cases. 2012 federal tax amendment You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. 2012 federal tax amendment You cannot exclude any interest income from qualified U. 2012 federal tax amendment S. 2012 federal tax amendment savings bonds you used for higher education expenses. 2012 federal tax amendment If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2012 federal tax amendment The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. 2012 federal tax amendment Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2012 federal tax amendment If your spouse itemizes deductions, you cannot claim the standard deduction. 2012 federal tax amendment If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. 2012 federal tax amendment Adjusted gross income (AGI) limits. 2012 federal tax amendment   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. 2012 federal tax amendment Individual retirement arrangements (IRAs). 2012 federal tax amendment   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. 2012 federal tax amendment Your deduction is reduced or eliminated if your income is more than a certain amount. 2012 federal tax amendment This amount is much lower for married individuals who file separately and lived together at any time during the year. 2012 federal tax amendment For more information, see How Much Can You Deduct in chapter 17. 2012 federal tax amendment Rental activity losses. 2012 federal tax amendment   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. 2012 federal tax amendment This is called a special allowance. 2012 federal tax amendment However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. 2012 federal tax amendment Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. 2012 federal tax amendment See Limits on Rental Losses in chapter 9. 2012 federal tax amendment Community property states. 2012 federal tax amendment   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. 2012 federal tax amendment See Publication 555. 2012 federal tax amendment Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. 2012 federal tax amendment You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. 2012 federal tax amendment This does not include any extensions. 2012 federal tax amendment A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. 2012 federal tax amendment Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. 2012 federal tax amendment Exception. 2012 federal tax amendment   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2012 federal tax amendment The personal representative has 1 year from the due date of the return (including extensions) to make the change. 2012 federal tax amendment See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. 2012 federal tax amendment Head of Household You may be able to file as head of household if you meet all the following requirements. 2012 federal tax amendment You are unmarried or “considered unmarried” on the last day of the year. 2012 federal tax amendment See Marital Status , earlier, and Considered Unmarried , later. 2012 federal tax amendment You paid more than half the cost of keeping up a home for the year. 2012 federal tax amendment A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). 2012 federal tax amendment However, if the qualifying person is your dependent parent, he or she does not have to live with you. 2012 federal tax amendment See Special rule for parent , later, under Qualifying Person. 2012 federal tax amendment If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. 2012 federal tax amendment You will also receive a higher standard deduction than if you file as single or married filing separately. 2012 federal tax amendment Kidnapped child. 2012 federal tax amendment   A child may qualify you to file as head of household even if the child has been kidnapped. 2012 federal tax amendment For more information, see Publication 501. 2012 federal tax amendment How to file. 2012 federal tax amendment   If you file as head of household, you can use Form 1040. 2012 federal tax amendment If your taxable income is less than $100,000, you may be able to file Form 1040A. 2012 federal tax amendment Indicate your choice of this filing status by checking the box on line 4 of either form. 2012 federal tax amendment Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. 2012 federal tax amendment Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. 2012 federal tax amendment You are considered unmarried on the last day of the tax year if you meet all the following tests. 2012 federal tax amendment You file a separate return (defined earlier under Joint Return After Separate Returns ). 2012 federal tax amendment You paid more than half the cost of keeping up your home for the tax year. 2012 federal tax amendment Your spouse did not live in your home during the last 6 months of the tax year. 2012 federal tax amendment Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2012 federal tax amendment See Temporary absences , under Qualifying Person, later. 2012 federal tax amendment Your home was the main home of your child, stepchild, or foster child for more than half the year. 2012 federal tax amendment (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. 2012 federal tax amendment ) You must be able to claim an exemption for the child. 2012 federal tax amendment However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. 2012 federal tax amendment The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. 2012 federal tax amendment If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. 2012 federal tax amendment See Publication 555 for more information. 2012 federal tax amendment Nonresident alien spouse. 2012 federal tax amendment   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. 2012 federal tax amendment However, your spouse is not a qualifying person for head of household purposes. 2012 federal tax amendment You must have another qualifying person and meet the other tests to be eligible to file as a head of household. 2012 federal tax amendment Choice to treat spouse as resident. 2012 federal tax amendment   You are considered married if you choose to treat your spouse as a resident alien. 2012 federal tax amendment See Publication 519. 2012 federal tax amendment Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. 2012 federal tax amendment You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. 2012 federal tax amendment Worksheet 2-1. 2012 federal tax amendment Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. 2012 federal tax amendment Costs you include. 2012 federal tax amendment   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2012 federal tax amendment   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. 2012 federal tax amendment However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. 2012 federal tax amendment Costs you do not include. 2012 federal tax amendment   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. 2012 federal tax amendment Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. 2012 federal tax amendment Qualifying Person See Table 2-1 to see who is a qualifying person. 2012 federal tax amendment Any person not described in Table 2-1 is not a qualifying person. 2012 federal tax amendment Table 2-1. 2012 federal tax amendment Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2012 federal tax amendment See the text of this chapter for the other requirements you must meet to claim head of household filing status. 2012 federal tax amendment IF the person is your . 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   AND . 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   THEN that person is . 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. 2012 federal tax amendment   he or she is married and you can claim an exemption for him or her   a qualifying person. 2012 federal tax amendment   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax amendment 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. 2012 federal tax amendment 6   you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax amendment qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. 2012 federal tax amendment   he or she did not live with you more than half the year   not a qualifying person. 2012 federal tax amendment   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. 2012 federal tax amendment   you cannot claim an exemption for him or her   not a qualifying person. 2012 federal tax amendment 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2012 federal tax amendment 2The term “qualifying child” is defined in chapter 3. 2012 federal tax amendment Note. 2012 federal tax amendment If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. 2012 federal tax amendment If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2012 federal tax amendment 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2012 federal tax amendment 4The term “ qualifying relative ” is defined in chapter 3. 2012 federal tax amendment 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2012 federal tax amendment See Multiple Support Agreement in chapter 3. 2012 federal tax amendment 6See Special rule for parent . 2012 federal tax amendment Example 1—child. 2012 federal tax amendment Your unmarried son lived with you all year and was 18 years old at the end of the year. 2012 federal tax amendment He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. 2012 federal tax amendment As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. 2012 federal tax amendment Example 2—child who is not qualifying person. 2012 federal tax amendment The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. 2012 federal tax amendment Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. 2012 federal tax amendment Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. 2012 federal tax amendment As a result, he is not your qualifying person for head of household purposes. 2012 federal tax amendment Example 3—girlfriend. 2012 federal tax amendment Your girlfriend lived with you all year. 2012 federal tax amendment Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. 2012 federal tax amendment See Table 2-1. 2012 federal tax amendment Example 4—girlfriend's child. 2012 federal tax amendment The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. 2012 federal tax amendment He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). 2012 federal tax amendment As a result, he is not your qualifying person for head of household purposes. 2012 federal tax amendment Home of qualifying person. 2012 federal tax amendment   Generally, the qualifying person must live with you for more than half of the year. 2012 federal tax amendment Special rule for parent. 2012 federal tax amendment   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2012 federal tax amendment However, you must be able to claim an exemption for your father or mother. 2012 federal tax amendment Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2012 federal tax amendment   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2012 federal tax amendment Death or birth. 2012 federal tax amendment   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. 2012 federal tax amendment If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2012 federal tax amendment If the individual is anyone else, see Publication 501. 2012 federal tax amendment Temporary absences. 2012 federal tax amendment   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2012 federal tax amendment It must be reasonable to assume the absent person will return to the home after the temporary absence. 2012 federal tax amendment You must continue to keep up the home during the absence. 2012 federal tax amendment Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. 2012 federal tax amendment The year of death is the last year for which you can file jointly with your deceased spouse. 2012 federal tax amendment See Married Filing Jointly , earlier. 2012 federal tax amendment You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. 2012 federal tax amendment For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. 2012 federal tax amendment This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). 2012 federal tax amendment It does not entitle you to file a joint return. 2012 federal tax amendment How to file. 2012 federal tax amendment   If you file as qualifying widow(er) with dependent child, you can use Form 1040. 2012 federal tax amendment If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. 2012 federal tax amendment Check the box on line 5 of either form. 2012 federal tax amendment Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. 2012 federal tax amendment Eligibility rules. 2012 federal tax amendment   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. 2012 federal tax amendment You were entitled to file a joint return with your spouse for the year your spouse died. 2012 federal tax amendment It does not matter whether you actually filed a joint return. 2012 federal tax amendment Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2012 federal tax amendment You have a child or stepchild for whom you can claim an exemption. 2012 federal tax amendment This does not include a foster child. 2012 federal tax amendment This child lived in your home all year, except for temporary absences. 2012 federal tax amendment See Temporary absences , earlier, under Head of Household. 2012 federal tax amendment There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. 2012 federal tax amendment You paid more than half the cost of keeping up a home for the year. 2012 federal tax amendment See Keeping Up a Home , earlier, under Head of Household. 2012 federal tax amendment Example. 2012 federal tax amendment John's wife died in 2011. 2012 federal tax amendment John has not remarried. 2012 federal tax amendment During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. 2012 federal tax amendment For 2011 he was entitled to file a joint return for himself and his deceased wife. 2012 federal tax amendment For 2012 and 2013, he can file as qualifying widower with a dependent child. 2012 federal tax amendment After 2013 he can file as head of household if he qualifies. 2012 federal tax amendment Death or birth. 2012 federal tax amendment    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. 2012 federal tax amendment You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. 2012 federal tax amendment Kidnapped child. 2012 federal tax amendment   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. 2012 federal tax amendment See Publication 501. 2012 federal tax amendment    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. 2012 federal tax amendment Prev  Up  Next   Home   More Online Publications
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Understanding your CP11A Notice

We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice at 1-800-829-0922 if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child and meet the eligibility requirements. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for eligible individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit. For more information, see:

How do I claim an Additional Child Tax Credit?
You can claim the credit by completing a Form 1040 Schedule 8812, Child Tax Credit and attaching it to your income tax return.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Use the EITC Assistant on our website to help you complete your Schedule EIC, Earned Income Credit and claim your Earned Income Credit.

If you have any dependent children, remember to check out if you are eligible to claim the Child Tax Credit and the Additional Child Tax Credit the next time you file your income tax return. Instructions for claiming the Child Tax Credit are found in the Form 1040 Instruction booklet. Use Form 1040 Schedule 8812, Child Tax Credit to claim the Additional Child Tax Credit, if you are eligible.

Page Last Reviewed or Updated: 28-Mar-2014

The 2012 Federal Tax Amendment

2012 federal tax amendment 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. 2012 federal tax amendment Determine Initial Amount Step 2. 2012 federal tax amendment Total Certain Nontaxable Pensions and Benefits Step 3. 2012 federal tax amendment Determine Excess Adjusted Gross Income Step 4. 2012 federal tax amendment Determine the Total of Steps 2 and 3 Step 5. 2012 federal tax amendment 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. 2012 federal tax amendment You are a qualified individual. 2012 federal tax amendment Your income is not more than certain limits. 2012 federal tax amendment You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 2012 federal tax amendment Use Figure A first to see if you are a qualified individual. 2012 federal tax amendment If you are, go to Table 1 to make sure your income is not too high to take the credit. 2012 federal tax amendment You can take the credit only if you file Form 1040 or Form 1040A. 2012 federal tax amendment You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2012 federal tax amendment Qualified Individual You are a qualified individual for this credit if you are a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien, and either of the following applies. 2012 federal tax amendment You were age 65 or older at the end of 2013. 2012 federal tax amendment You were under age 65 at the end of 2013 and all three of the following statements are true. 2012 federal tax amendment You retired on permanent and total disability (explained later). 2012 federal tax amendment You received taxable disability income for 2013. 2012 federal tax amendment On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2012 federal tax amendment Age 65. 2012 federal tax amendment   You are considered to be age 65 on the day before your 65th birthday. 2012 federal tax amendment As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2012 federal tax amendment U. 2012 federal tax amendment S. 2012 federal tax amendment Citizen or Resident Alien You must be a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien (or be treated as a resident alien) to take the credit. 2012 federal tax amendment Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2012 federal tax amendment Exceptions. 2012 federal tax amendment   You may be able to take the credit if you are a nonresident alien who is married to a U. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2012 federal tax amendment S. 2012 federal tax amendment resident alien. 2012 federal tax amendment If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2012 federal tax amendment   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. 2012 federal tax amendment S. 2012 federal tax amendment citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2012 federal tax amendment S. 2012 federal tax amendment resident alien for the entire year. 2012 federal tax amendment In that case, you may be allowed to take the credit. 2012 federal tax amendment   For information on these choices, see chapter 1 of Publication 519, U. 2012 federal tax amendment S. 2012 federal tax amendment Tax Guide for Aliens. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Head of household. 2012 federal tax amendment   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. 2012 federal tax amendment You file a separate return. 2012 federal tax amendment You paid more than half the cost of keeping up your home during the tax year. 2012 federal tax amendment 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. 2012 federal tax amendment (See Temporary absences under Head of Household in Publication 501. 2012 federal tax amendment ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2012 federal tax amendment Figure A. 2012 federal tax amendment Are You a Qualified Individual? Please click here for the text description of the image. 2012 federal tax amendment 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 ). 2012 federal tax amendment 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. 2012 federal tax amendment Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2012 federal tax amendment 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. 2012 federal tax amendment You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2012 federal tax amendment Permanent and total disability. 2012 federal tax amendment    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2012 federal tax amendment 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. 2012 federal tax amendment See Physician's statement , later. 2012 federal tax amendment Substantial gainful activity. 2012 federal tax amendment   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. 2012 federal tax amendment 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. 2012 federal tax amendment   Substantial gainful activity is not work you do to take care of yourself or your home. 2012 federal tax amendment It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2012 federal tax amendment However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2012 federal tax amendment    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2012 federal tax amendment   The following examples illustrate the tests of substantial gainful activity. 2012 federal tax amendment Example 1. 2012 federal tax amendment Trisha, a sales clerk, retired on disability. 2012 federal tax amendment She is 53 years old and now works as a full-time babysitter for the minimum wage. 2012 federal tax amendment 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. 2012 federal tax amendment She cannot take the credit because she is able to engage in substantial gainful activity. 2012 federal tax amendment Example 2. 2012 federal tax amendment Tom, a bookkeeper, retired on disability. 2012 federal tax amendment He is 59 years old and now drives a truck for a charitable organization. 2012 federal tax amendment He sets his own hours and is not paid. 2012 federal tax amendment Duties of this nature generally are performed for pay or profit. 2012 federal tax amendment Some weeks he works 10 hours, and some weeks he works 40 hours. 2012 federal tax amendment Over the year he averages 20 hours a week. 2012 federal tax amendment The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 2012 federal tax amendment This is true even though Tom is not paid and he sets his own hours. 2012 federal tax amendment He cannot take the credit. 2012 federal tax amendment Example 3. 2012 federal tax amendment John, who retired on disability, took a job with a former employer on a trial basis. 2012 federal tax amendment The purpose of the job was to see if John could do the work. 2012 federal tax amendment The trial period lasted for 6 months during which John was paid the minimum wage. 2012 federal tax amendment Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 2012 federal tax amendment The activity was gainful because John was paid at least the minimum wage. 2012 federal tax amendment But the activity was not substantial because his duties were nonproductive. 2012 federal tax amendment These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 2012 federal tax amendment Example 4. 2012 federal tax amendment Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 2012 federal tax amendment Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 2012 federal tax amendment Joan can select the time of day when she feels most fit to work. 2012 federal tax amendment 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. 2012 federal tax amendment The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 2012 federal tax amendment Sheltered employment. 2012 federal tax amendment   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2012 federal tax amendment These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2012 federal tax amendment   Compared to commercial employment, pay is lower for sheltered employment. 2012 federal tax amendment Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2012 federal tax amendment The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2012 federal tax amendment Physician's statement. 2012 federal tax amendment   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. 2012 federal tax amendment You can use the statement in the Instructions for Schedule R. 2012 federal tax amendment   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2012 federal tax amendment Veterans. 2012 federal tax amendment    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. 2012 federal tax amendment VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2012 federal tax amendment You can get this form from your local VA regional office. 2012 federal tax amendment Physician's statement obtained in earlier year. 2012 federal tax amendment   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. 2012 federal tax amendment For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2012 federal tax amendment If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2012 federal tax amendment   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. 2012 federal tax amendment Disability income. 2012 federal tax amendment   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2012 federal tax amendment Disability income must meet both of the following requirements. 2012 federal tax amendment It must be paid under your employer's accident or health plan or pension plan. 2012 federal tax amendment 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. 2012 federal tax amendment Payments that are not disability income. 2012 federal tax amendment    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2012 federal tax amendment 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. 2012 federal tax amendment    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. 2012 federal tax amendment Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2012 federal tax amendment Income Limits To determine if you can claim the credit, you must consider two income limits. 2012 federal tax amendment The first limit is the amount of your adjusted gross income (AGI). 2012 federal tax amendment The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2012 federal tax amendment The limits are shown in Table 1. 2012 federal tax amendment 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. 2012 federal tax amendment See Figuring the Credit Yourself , later. 2012 federal tax amendment Table 1. 2012 federal tax amendment 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. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   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. 2012 federal tax amendment 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. 2012 federal tax amendment Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 2012 federal tax amendment See Figuring the Credit Yourself , next. 2012 federal tax amendment If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 2012 federal tax amendment 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. 2012 federal tax amendment If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 2012 federal tax amendment If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 2012 federal tax amendment Attach Schedule R to your return. 2012 federal tax amendment Table 2. 2012 federal tax amendment Initial Amounts IF your filing status is. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment   THEN enter on line 10 of Schedule R. 2012 federal tax amendment . 2012 federal tax amendment . 2012 federal tax amendment 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. 2012 federal tax amendment     2 Amount cannot be more than your combined taxable disability income. 2012 federal tax amendment     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 2012 federal tax amendment   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 2012 federal tax amendment Next, fill out Schedule R, Part III. 2012 federal tax amendment If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 2012 federal tax amendment 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. 2012 federal tax amendment There are five steps in Part III to determine the amount of your credit. 2012 federal tax amendment Determine your initial amount (lines 10–12). 2012 federal tax amendment Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 2012 federal tax amendment Determine your excess adjusted gross income (lines 14–17). 2012 federal tax amendment Determine the total of steps 2 and 3 (line 18). 2012 federal tax amendment Determine your credit (lines 19–22). 2012 federal tax amendment These steps are discussed in more detail next. 2012 federal tax amendment Step 1. 2012 federal tax amendment Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 2012 federal tax amendment See Table 2. 2012 federal tax amendment Your initial amount is on line 12. 2012 federal tax amendment Initial amounts for persons under age 65. 2012 federal tax amendment   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 2012 federal tax amendment Special rules for joint returns. 2012 federal tax amendment   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. 2012 federal tax amendment   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. 2012 federal tax amendment Step 2. 2012 federal tax amendment 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. 2012 federal tax amendment You must reduce your initial amount by these payments. 2012 federal tax amendment Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 2012 federal tax amendment If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 2012 federal tax amendment 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. 2012 federal tax amendment Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 2012 federal tax amendment Nontaxable social security payments. 2012 federal tax amendment 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. 2012 federal tax amendment (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. 2012 federal tax amendment ) Nontaxable railroad retirement pension payments treated as social security. 2012 federal tax amendment This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 2012 federal tax amendment Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 2012 federal tax amendment (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. 2012 federal tax amendment ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 2012 federal tax amendment (Do not include amounts that are a return of your cost of a pension or annuity. 2012 federal tax amendment These amounts do not reduce your initial amount. 2012 federal tax amendment ) You should be sure to take into account all of the nontaxable amounts you receive. 2012 federal tax amendment These amounts are verified by the IRS through information supplied by other government agencies. 2012 federal tax amendment Step 3. 2012 federal tax amendment Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 2012 federal tax amendment Figure your excess adjusted gross income on lines 14–17. 2012 federal tax amendment You figure your excess adjusted gross income as follows. 2012 federal tax amendment Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 2012 federal tax amendment $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. 2012 federal tax amendment Divide the result of (1) by 2. 2012 federal tax amendment Step 4. 2012 federal tax amendment 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). 2012 federal tax amendment Step 5. 2012 federal tax amendment 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% (. 2012 federal tax amendment 15). 2012 federal tax amendment In certain cases, the amount of your credit may be limited. 2012 federal tax amendment See Limit on credit , later. 2012 federal tax amendment Example. 2012 federal tax amendment You are 66 years old and your spouse is 64. 2012 federal tax amendment Your spouse is not disabled. 2012 federal tax amendment You file a joint return on Form 1040. 2012 federal tax amendment Your adjusted gross income is $14,630. 2012 federal tax amendment Together you received $3,200 from social security, which was nontaxable. 2012 federal tax amendment You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 2012 federal tax amendment Initial amount (line 12) $5,000 2. 2012 federal tax amendment Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 2012 federal tax amendment Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 2012 federal tax amendment Add (2) and (3) (line 18) 5,515 5. 2012 federal tax amendment 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. 2012 federal tax amendment Limit on credit. 2012 federal tax amendment   The amount of credit you can claim is generally limited to the amount of your tax. 2012 federal tax amendment Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2012 federal tax amendment Examples The following examples illustrate the credit for the elderly or the disabled. 2012 federal tax amendment The initial amounts are taken from Table 2, earlier. 2012 federal tax amendment Example 1. 2012 federal tax amendment James Davis is 58 years old, single, and files Form 1040A. 2012 federal tax amendment In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 2012 federal tax amendment He got the required physician's statement in 2011 and kept it with his tax records. 2012 federal tax amendment His physician signed on line B of the statement. 2012 federal tax amendment This year James checks the box in Schedule R, Part II. 2012 federal tax amendment He does not need to get another statement for 2013. 2012 federal tax amendment 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). 2012 federal tax amendment He figures the credit on Schedule R as follows: 1. 2012 federal tax amendment Initial amount   $5,000 2. 2012 federal tax amendment Taxable disability pension   11,400 3. 2012 federal tax amendment Smaller of line 1 or line 2   5,000 4. 2012 federal tax amendment Nontaxable social security  benefits $1,500     5. 2012 federal tax amendment Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 2012 federal tax amendment Add lines 4 and 5   3,500 7. 2012 federal tax amendment Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 2012 federal tax amendment Multiply line 7 by 15% (. 2012 federal tax amendment 15)   225 9. 2012 federal tax amendment Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 2012 federal tax amendment Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 2012 federal tax amendment The Schedule R for James Davis is not shown. 2012 federal tax amendment Example 2. 2012 federal tax amendment William White is 53. 2012 federal tax amendment His wife Helen is 49. 2012 federal tax amendment William had a stroke 3 years ago and retired on permanent and total disability. 2012 federal tax amendment He is still permanently and totally disabled because of the stroke. 2012 federal tax amendment In November, Helen was injured in an accident at work and retired on permanent and total disability. 2012 federal tax amendment William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 2012 federal tax amendment Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 2012 federal tax amendment Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 2012 federal tax amendment They do not itemize deductions. 2012 federal tax amendment They do not have any amounts that would increase their standard deduction. 2012 federal tax amendment Helen's doctor completed the physician's statement in the Instructions for Schedule R. 2012 federal tax amendment Helen is not required to include the statement with their return, but she must keep it for her records. 2012 federal tax amendment William got a physician's statement for the year he had the stroke. 2012 federal tax amendment His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 2012 federal tax amendment William has kept the physician's statement with his records. 2012 federal tax amendment He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 2012 federal tax amendment William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 2012 federal tax amendment They attach Schedule R to their Form 1040 and enter $41 on line 53. 2012 federal tax amendment They check box c on line 53 and enter “Sch R” on the line next to that box. 2012 federal tax amendment See their filled-in Schedule R and Helen's filled-in physician's statement, later. 2012 federal tax amendment 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. 2012 federal tax amendment A person is permanently and totally disabled if both of the following apply:   1. 2012 federal tax amendment He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2012 federal tax amendment   2. 2012 federal tax amendment 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. 2012 federal tax amendment Physician's Statement     I certify that Helen A. 2012 federal tax amendment 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. 2012 federal tax amendment If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 2012 federal tax amendment 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. 2012 federal tax amendment Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 2012 federal tax amendment Doctor 1900 Green St. 2012 federal tax amendment , Hometown, MD 20000         This image is too large to be displayed in the current screen. 2012 federal tax amendment Please click the link to view the image. 2012 federal tax amendment Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 2012 federal tax amendment Please click the link to view the image. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Free help with your tax return. 2012 federal tax amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 federal tax amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 federal tax amendment 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. 2012 federal tax amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 federal tax amendment To find the nearest VITA or TCE site, visit IRS. 2012 federal tax amendment gov or call 1-800-906-9887. 2012 federal tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 federal tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 federal tax amendment aarp. 2012 federal tax amendment org/money/taxaide or call 1-888-227-7669. 2012 federal tax amendment   For more information on these programs, go to IRS. 2012 federal tax amendment gov and enter “VITA” in the search box. 2012 federal tax amendment Internet. 2012 federal tax amendment IRS. 2012 federal tax amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 federal tax amendment Apply for an Employer Identification Number (EIN). 2012 federal tax amendment Go to IRS. 2012 federal tax amendment gov and enter Apply for an EIN in the search box. 2012 federal tax amendment Request an Electronic Filing PIN by going to IRS. 2012 federal tax amendment gov and entering Electronic Filing PIN in the search box. 2012 federal tax amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Check the status of your amended return. 2012 federal tax amendment Go to IRS. 2012 federal tax amendment gov and enter Where's My Amended Return in the search box. 2012 federal tax amendment Download forms, instructions, and publications, including some accessible versions. 2012 federal tax amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 federal tax amendment gov or IRS2Go. 2012 federal tax amendment Tax return and tax account transcripts are generally available for the current year and past three years. 2012 federal tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment 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. 2012 federal tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 federal tax amendment gov or IRS2Go. 2012 federal tax amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 federal tax amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 federal tax amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 federal tax amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 federal tax amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 federal tax amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 federal tax amendment gov. 2012 federal tax amendment 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. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 federal tax amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 federal tax amendment AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 federal tax amendment Visit AARP's website to find the nearest Tax-Aide location. 2012 federal tax amendment Research your tax questions. 2012 federal tax amendment Search publications and instructions by topic or keyword. 2012 federal tax amendment Read the Internal Revenue Code, regulations, or other official guidance. 2012 federal tax amendment Read Internal Revenue Bulletins. 2012 federal tax amendment Sign up to receive local and national tax news by email. 2012 federal tax amendment Phone. 2012 federal tax amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 federal tax amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 federal tax amendment 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. 2012 federal tax amendment Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 federal tax amendment 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. 2012 federal tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 federal tax amendment Most VITA and TCE sites offer free electronic filing. 2012 federal tax amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 federal tax amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 federal tax amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 federal tax amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 federal tax amendment 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. 2012 federal tax amendment 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. 2012 federal tax amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 federal tax amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 federal tax amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 federal tax amendment 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). 2012 federal tax amendment You should receive your order within 10 business days. 2012 federal tax amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 federal tax amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 federal tax amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 federal tax amendment Call to ask tax questions, 1-800-829-1040. 2012 federal tax amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 federal tax amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 federal tax amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 federal tax amendment gsa. 2012 federal tax amendment gov/fedrelay. 2012 federal tax amendment Walk-in. 2012 federal tax amendment You can find a selection of forms, publications and services — in-person, face-to-face. 2012 federal tax amendment Products. 2012 federal tax amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 federal tax amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 federal tax amendment Services. 2012 federal tax amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 federal tax amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 federal tax amendment 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. 2012 federal tax amendment No appointment is necessary—just walk in. 2012 federal tax amendment Before visiting, check www. 2012 federal tax amendment irs. 2012 federal tax amendment gov/localcontacts for hours of operation and services provided. 2012 federal tax amendment Mail. 2012 federal tax amendment You can send your order for forms, instructions, and publications to the address below. 2012 federal tax amendment You should receive a response within 10 business days after your request is received. 2012 federal tax amendment  Internal Revenue Service 1201 N. 2012 federal tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 federal tax amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 federal tax amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 federal tax amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 federal tax amendment 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. 2012 federal tax amendment You face (or your business is facing) an immediate threat of adverse action. 2012 federal tax amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 federal tax amendment   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. 2012 federal tax amendment Here's why we can help: TAS is an independent organization within the IRS. 2012 federal tax amendment Our advocates know how to work with the IRS. 2012 federal tax amendment Our services are free and tailored to meet your needs. 2012 federal tax amendment We have offices in every state, the District of Columbia, and Puerto Rico. 2012 federal tax amendment 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. 2012 federal tax amendment irs. 2012 federal tax amendment gov/advocate, or call us toll-free at 1-877-777-4778. 2012 federal tax amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 federal tax amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 federal tax amendment irs. 2012 federal tax amendment gov/sams. 2012 federal tax amendment Low Income Taxpayer Clinics. 2012 federal tax amendment   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. 2012 federal tax amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 federal tax amendment Visit www. 2012 federal tax amendment TaxpayerAdvocate. 2012 federal tax amendment irs. 2012 federal tax amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 federal tax amendment Prev  Up  Next   Home   More Online Publications