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Amended Tax Forms

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Amended Tax Forms

Amended tax forms 3. Amended tax forms   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Amended tax forms Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Amended tax forms An exclusion from gross income is generally income you receive that is not included in your U. Amended tax forms S. Amended tax forms income and is not subject to U. Amended tax forms S. Amended tax forms tax. Amended tax forms This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Amended tax forms Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Amended tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Amended tax forms S. Amended tax forms Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Amended tax forms Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Amended tax forms Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Amended tax forms The exclusion is $97,600 in 2013. Amended tax forms In addition, you may be able to exclude or deduct certain foreign housing amounts. Amended tax forms You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Amended tax forms For more information, see Publication 54. Amended tax forms Foreign country. Amended tax forms    A foreign country is any territory under the sovereignty of a government other than that of the United States. Amended tax forms   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Amended tax forms It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Amended tax forms   The term “foreign country” does not include U. Amended tax forms S. Amended tax forms possessions or territories. Amended tax forms It does not include the Antarctic region. Amended tax forms Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Amended tax forms Interest Income Interest income that is not connected with a U. Amended tax forms S. Amended tax forms trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Amended tax forms State and local government obligations. Amended tax forms   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Amended tax forms S. Amended tax forms possession, generally is not included in income. Amended tax forms However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Amended tax forms Portfolio interest. Amended tax forms   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Amended tax forms To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Amended tax forms Note. Amended tax forms For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Amended tax forms Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Amended tax forms Obligations in registered form. Amended tax forms   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Amended tax forms   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Amended tax forms   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Amended tax forms For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Amended tax forms Obligations not in registered form. Amended tax forms    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Amended tax forms A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Amended tax forms   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Amended tax forms In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Amended tax forms Interest that does not qualify as portfolio interest. Amended tax forms   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Amended tax forms You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Amended tax forms Contingent interest. Amended tax forms   Portfolio interest does not include contingent interest. Amended tax forms Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Amended tax forms For exceptions, see Internal Revenue Code section 871(h)(4)(C). Amended tax forms Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Amended tax forms Related persons. Amended tax forms   Related persons include the following. Amended tax forms Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Amended tax forms ), and lineal descendants (children, grandchildren, etc. Amended tax forms ). Amended tax forms Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Amended tax forms Certain corporations, partnerships, and other entities. Amended tax forms For details, see Nondeductible Loss in chapter 2 of Publication 544. Amended tax forms Exception for existing debt. Amended tax forms   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Amended tax forms Dividend Income The following dividend income is exempt from the 30% tax. Amended tax forms Certain dividends paid by foreign corporations. Amended tax forms   There is no 30% tax on U. Amended tax forms S. Amended tax forms source dividends you receive from a foreign corporation. Amended tax forms See Second exception under Dividends in chapter 2 for how to figure the amount of U. Amended tax forms S. Amended tax forms source dividends. Amended tax forms Certain interest-related dividends. Amended tax forms   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Amended tax forms The mutual fund will designate in writing which dividends are interest-related dividends. Amended tax forms Certain short-term capital gain dividends. Amended tax forms   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Amended tax forms The mutual fund will designate in writing which dividends are short-term capital gain dividends. Amended tax forms This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Amended tax forms Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Amended tax forms S. Amended tax forms source income may be exempt from U. Amended tax forms S. Amended tax forms tax, but only if you meet one of the situations discussed next. Amended tax forms Employees of foreign persons, organizations, or offices. Amended tax forms   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Amended tax forms S. Amended tax forms sources and is tax exempt if you meet all three of the following conditions. Amended tax forms You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Amended tax forms S. Amended tax forms corporation, a U. Amended tax forms S. Amended tax forms partnership, or a U. Amended tax forms S. Amended tax forms citizen or resident. Amended tax forms You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Amended tax forms Your pay for these services is not more than $3,000. Amended tax forms If you do not meet all three conditions, your income from personal services performed in the United States is U. Amended tax forms S. Amended tax forms source income and is taxed according to the rules in chapter 4. Amended tax forms   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Amended tax forms To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Amended tax forms If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Amended tax forms   A day means a calendar day during any part of which you are physically present in the United States. Amended tax forms Example 1. Amended tax forms During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Amended tax forms S. Amended tax forms partnership. Amended tax forms Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Amended tax forms That office paid him a total gross salary of $2,800 for those services. Amended tax forms During 2013, he was not engaged in a trade or business in the United States. Amended tax forms The salary is not considered U. Amended tax forms S. Amended tax forms source income and is exempt from U. Amended tax forms S. Amended tax forms tax. Amended tax forms Example 2. Amended tax forms The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Amended tax forms He received $2,875 in 2013, and $1,625 in 2014. Amended tax forms During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Amended tax forms Henry's salary is U. Amended tax forms S. Amended tax forms source income and is taxed under the rules in chapter 4. Amended tax forms Crew members. Amended tax forms   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Amended tax forms S. Amended tax forms possession is not U. Amended tax forms S. Amended tax forms source income and is exempt from U. Amended tax forms S. Amended tax forms tax. Amended tax forms This exemption does not apply to compensation for services performed on foreign aircraft. Amended tax forms Students and exchange visitors. Amended tax forms   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Amended tax forms   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Amended tax forms It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Amended tax forms   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Amended tax forms Foreign employer. Amended tax forms   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Amended tax forms S. Amended tax forms possession by a U. Amended tax forms S. Amended tax forms corporation, a U. Amended tax forms S. Amended tax forms partnership, or an individual who is a U. Amended tax forms S. Amended tax forms citizen or resident. Amended tax forms   The term “foreign employer” does not include a foreign government. Amended tax forms Pay from a foreign government that is exempt from U. Amended tax forms S. Amended tax forms income tax is discussed in chapter 10. Amended tax forms Income from certain annuities. Amended tax forms   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Amended tax forms S. Amended tax forms income tax if you meet both of the following conditions. Amended tax forms You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Amended tax forms At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Amended tax forms S. Amended tax forms citizens or residents. Amended tax forms   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Amended tax forms S. Amended tax forms citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Amended tax forms   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Amended tax forms Income affected by treaties. Amended tax forms   Income of any kind that is exempt from U. Amended tax forms S. Amended tax forms tax under a treaty to which the United States is a party is excluded from your gross income. Amended tax forms Income on which the tax is only limited by treaty, however, is included in gross income. Amended tax forms See chapter 9. Amended tax forms Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Amended tax forms Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Amended tax forms If you are married and file a joint return, you may be able to exclude up to $500,000. Amended tax forms For information on the requirements for this exclusion, see Publication 523. Amended tax forms This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Amended tax forms Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Amended tax forms The rules discussed here apply to both resident and nonresident aliens. Amended tax forms If a nonresident alien receives a grant that is not from U. Amended tax forms S. Amended tax forms sources, it is not subject to U. Amended tax forms S. Amended tax forms tax. Amended tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Amended tax forms S. Amended tax forms sources. Amended tax forms A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Amended tax forms Candidate for a degree. Amended tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Amended tax forms Eligible educational institution. Amended tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amended tax forms Qualified education expenses. Amended tax forms   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amended tax forms These items must be required of all students in your course of instruction. Amended tax forms However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Amended tax forms Expenses that do not qualify. Amended tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amended tax forms This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Amended tax forms Scholarship or fellowship amounts used to pay these costs are taxable. Amended tax forms Amounts used to pay expenses that do not qualify. Amended tax forms   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Amended tax forms Payment for services. Amended tax forms   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Amended tax forms This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Amended tax forms Example. Amended tax forms On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Amended tax forms As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Amended tax forms Of the $2,500 scholarship, $1,000 represents payment for her services. Amended tax forms Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Amended tax forms Prev  Up  Next   Home   More Online Publications
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The Amended Tax Forms

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