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Can I File My 2012 Taxes Online

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Can I File My 2012 Taxes Online

Can i file my 2012 taxes online 12. Can i file my 2012 taxes online   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Can i file my 2012 taxes online Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Can i file my 2012 taxes online  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Can i file my 2012 taxes online 5 cents per mile. Can i file my 2012 taxes online For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Can i file my 2012 taxes online Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Can i file my 2012 taxes online To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Can i file my 2012 taxes online What is the tax benefit of taking a business deduction for work-related education. Can i file my 2012 taxes online   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Can i file my 2012 taxes online Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Can i file my 2012 taxes online An itemized deduction reduces the amount of your income subject to tax. Can i file my 2012 taxes online   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Can i file my 2012 taxes online This reduces the amount of your income subject to both income tax and self-employment tax. Can i file my 2012 taxes online   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Can i file my 2012 taxes online You may qualify for these other benefits even if you do not meet the requirements listed above. Can i file my 2012 taxes online   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Can i file my 2012 taxes online Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Can i file my 2012 taxes online Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Can i file my 2012 taxes online This is education that meets at least one of the following two tests. Can i file my 2012 taxes online The education is required by your employer or the law to keep your present salary, status, or job. Can i file my 2012 taxes online The required education must serve a bona fide business purpose of your employer. Can i file my 2012 taxes online The education maintains or improves skills needed in your present work. Can i file my 2012 taxes online However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Can i file my 2012 taxes online You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Can i file my 2012 taxes online Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Can i file my 2012 taxes online Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Can i file my 2012 taxes online This additional education is qualifying work-related education if all three of the following requirements are met. Can i file my 2012 taxes online It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Can i file my 2012 taxes online When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Can i file my 2012 taxes online See Education To Maintain or Improve Skills , later. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You are a teacher who has satisfied the minimum requirements for teaching. Can i file my 2012 taxes online Your employer requires you to take an additional college course each year to keep your teaching job. Can i file my 2012 taxes online If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Can i file my 2012 taxes online This image is too large to be displayed in the current screen. Can i file my 2012 taxes online Please click the link to view the image. Can i file my 2012 taxes online Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Can i file my 2012 taxes online This could include refresher courses, courses on current developments, and academic or vocational courses. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You repair televisions, radios, and stereo systems for XYZ Store. Can i file my 2012 taxes online To keep up with the latest changes, you take special courses in radio and stereo service. Can i file my 2012 taxes online These courses maintain and improve skills required in your work. Can i file my 2012 taxes online Maintaining skills vs. Can i file my 2012 taxes online qualifying for new job. Can i file my 2012 taxes online   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Can i file my 2012 taxes online Education during temporary absence. Can i file my 2012 taxes online   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Can i file my 2012 taxes online Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You quit your biology research job to become a full-time biology graduate student for 1 year. Can i file my 2012 taxes online If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Can i file my 2012 taxes online Education during indefinite absence. Can i file my 2012 taxes online   If you stop work for more than a year, your absence from your job is considered indefinite. Can i file my 2012 taxes online Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Can i file my 2012 taxes online Therefore, it is not qualifying work-related education. Can i file my 2012 taxes online Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Can i file my 2012 taxes online The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Can i file my 2012 taxes online Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Can i file my 2012 taxes online This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Can i file my 2012 taxes online You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online You are a full-time engineering student. Can i file my 2012 taxes online Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Can i file my 2012 taxes online Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Can i file my 2012 taxes online The education is not qualifying work-related education. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online You are an accountant and you have met the minimum educational requirements of your employer. Can i file my 2012 taxes online Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Can i file my 2012 taxes online These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Can i file my 2012 taxes online Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Can i file my 2012 taxes online The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Can i file my 2012 taxes online If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Can i file my 2012 taxes online The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Can i file my 2012 taxes online You generally will be considered a faculty member when one or more of the following occurs. Can i file my 2012 taxes online You have tenure. Can i file my 2012 taxes online Your years of service count toward obtaining tenure. Can i file my 2012 taxes online You have a vote in faculty decisions. Can i file my 2012 taxes online Your school makes contributions for you to a retirement plan other than social security or a similar program. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Can i file my 2012 taxes online In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Can i file my 2012 taxes online If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Can i file my 2012 taxes online However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Can i file my 2012 taxes online Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Can i file my 2012 taxes online If you have all the required education except the fifth year, you have met the minimum educational requirements. Can i file my 2012 taxes online The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Can i file my 2012 taxes online The additional four education courses can be qualifying work-related education. Can i file my 2012 taxes online Although you do not have all the required courses, you have already met the minimum educational requirements. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Can i file my 2012 taxes online The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Can i file my 2012 taxes online They are needed to meet the minimum educational requirements for employment as a teacher. Can i file my 2012 taxes online Example 4. Can i file my 2012 taxes online You have a bachelor's degree and you work as a temporary instructor at a university. Can i file my 2012 taxes online At the same time, you take graduate courses toward an advanced degree. Can i file my 2012 taxes online The rules of the university state that you can become a faculty member only if you get a graduate degree. Can i file my 2012 taxes online Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Can i file my 2012 taxes online You have not met the minimum educational requirements to qualify you as a faculty member. Can i file my 2012 taxes online The graduate courses are not qualifying work-related education. Can i file my 2012 taxes online Certification in a new state. Can i file my 2012 taxes online   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Can i file my 2012 taxes online This is true even if you must get additional education to be certified in another state. Can i file my 2012 taxes online Any additional education you need is qualifying work-related education. Can i file my 2012 taxes online You have already met the minimum requirements for teaching. Can i file my 2012 taxes online Teaching in another state is not a new trade or business. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Can i file my 2012 taxes online You move to State B and are promptly hired as a teacher. Can i file my 2012 taxes online You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Can i file my 2012 taxes online These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Can i file my 2012 taxes online Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Can i file my 2012 taxes online This is true even if you do not plan to enter that trade or business. Can i file my 2012 taxes online If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online You are an accountant. Can i file my 2012 taxes online Your employer requires you to get a law degree at your own expense. Can i file my 2012 taxes online You register at a law school for the regular curriculum that leads to a law degree. Can i file my 2012 taxes online Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online You are a general practitioner of medicine. Can i file my 2012 taxes online You take a 2-week course to review developments in several specialized fields of medicine. Can i file my 2012 taxes online The course does not qualify you for a new profession. Can i file my 2012 taxes online It is qualifying work- related education because it maintains or improves skills required in your present profession. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Can i file my 2012 taxes online The program will lead to qualifying you to practice psychoanalysis. Can i file my 2012 taxes online The psychoanalytic training does not qualify you for a new profession. Can i file my 2012 taxes online It is qualifying work-related education because it maintains or improves skills required in your present profession. Can i file my 2012 taxes online Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Can i file my 2012 taxes online They are part of a program of study that can qualify you for a new profession. Can i file my 2012 taxes online Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Can i file my 2012 taxes online A change in duties in any of the following ways is not considered a change to a new business. Can i file my 2012 taxes online Elementary school teacher to secondary school teacher. Can i file my 2012 taxes online Teacher of one subject, such as biology, to teacher of another subject, such as art. Can i file my 2012 taxes online Classroom teacher to guidance counselor. Can i file my 2012 taxes online Classroom teacher to school administrator. Can i file my 2012 taxes online What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. Can i file my 2012 taxes online If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Can i file my 2012 taxes online You cannot deduct expenses related to tax-exempt and excluded income. Can i file my 2012 taxes online Deductible expenses. Can i file my 2012 taxes online   The following education expenses can be deducted. Can i file my 2012 taxes online Tuition, books, supplies, lab fees, and similar items. Can i file my 2012 taxes online Certain transportation and travel costs. Can i file my 2012 taxes online Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Can i file my 2012 taxes online Nondeductible expenses. Can i file my 2012 taxes online   You cannot deduct personal or capital expenses. Can i file my 2012 taxes online For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Can i file my 2012 taxes online This amount is a personal expense. Can i file my 2012 taxes online Unclaimed reimbursement. Can i file my 2012 taxes online   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Can i file my 2012 taxes online You do not file a voucher and you do not get reimbursed. Can i file my 2012 taxes online Because you did not file a voucher, you cannot deduct the expenses on your tax return. Can i file my 2012 taxes online Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Can i file my 2012 taxes online If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Can i file my 2012 taxes online Temporary basis. Can i file my 2012 taxes online   You go to school on a temporary basis if either of the following situations applies to you. Can i file my 2012 taxes online Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Can i file my 2012 taxes online Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Can i file my 2012 taxes online Your attendance is temporary up to the date you determine it will last more than 1 year. Can i file my 2012 taxes online If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Can i file my 2012 taxes online Attendance not on a temporary basis. Can i file my 2012 taxes online   You do not go to school on a temporary basis if either of the following situations apply to you. Can i file my 2012 taxes online Your attendance at school is realistically expected to last more than 1 year. Can i file my 2012 taxes online It does not matter how long you actually attend. Can i file my 2012 taxes online Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Can i file my 2012 taxes online Your attendance is not temporary after the date you determine it will last more than 1 year. Can i file my 2012 taxes online Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Can i file my 2012 taxes online This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Can i file my 2012 taxes online Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Can i file my 2012 taxes online Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online You regularly work in a nearby town, and go directly from work to home. Can i file my 2012 taxes online You also attend school every work night for 3 months to take a course that improves your job skills. Can i file my 2012 taxes online Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Can i file my 2012 taxes online This is true regardless of the distance traveled. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Can i file my 2012 taxes online You can deduct your transportation expenses from your regular work site to school and then home. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Can i file my 2012 taxes online Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Can i file my 2012 taxes online Example 4. Can i file my 2012 taxes online Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Can i file my 2012 taxes online Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Can i file my 2012 taxes online If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Can i file my 2012 taxes online If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Can i file my 2012 taxes online Using your car. Can i file my 2012 taxes online    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Can i file my 2012 taxes online The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Can i file my 2012 taxes online 5 cents per mile. Can i file my 2012 taxes online Whichever method you use, you can also deduct parking fees and tolls. Can i file my 2012 taxes online See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Can i file my 2012 taxes online Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Can i file my 2012 taxes online Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Can i file my 2012 taxes online For more information, see chapter 1 of Publication 463. Can i file my 2012 taxes online You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Can i file my 2012 taxes online Mainly personal travel. Can i file my 2012 taxes online   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Can i file my 2012 taxes online You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Can i file my 2012 taxes online   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Can i file my 2012 taxes online An important factor is the comparison of time spent on personal activities with time spent on educational activities. Can i file my 2012 taxes online If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online John works in Newark, New Jersey. Can i file my 2012 taxes online He traveled to Chicago to take a deductible 1-week course at the request of his employer. Can i file my 2012 taxes online His main reason for going to Chicago was to take the course. Can i file my 2012 taxes online While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Can i file my 2012 taxes online Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Can i file my 2012 taxes online He cannot deduct his transportation expenses of going to Pleasantville. Can i file my 2012 taxes online He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online Sue works in Boston. Can i file my 2012 taxes online She went to a university in Michigan to take a course for work. Can i file my 2012 taxes online The course is qualifying work-related education. Can i file my 2012 taxes online She took one course, which is one-fourth of a full course load of study. Can i file my 2012 taxes online She spent the rest of the time on personal activities. Can i file my 2012 taxes online Her reasons for taking the course in Michigan were all personal. Can i file my 2012 taxes online Sue's trip is mainly personal because three-fourths of her time is considered personal time. Can i file my 2012 taxes online She cannot deduct the cost of her round-trip train ticket to Michigan. Can i file my 2012 taxes online She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online Dave works in Nashville and recently traveled to California to take a 2-week seminar. Can i file my 2012 taxes online The seminar is qualifying work-related education. Can i file my 2012 taxes online While there, he spent an extra 8 weeks on personal activities. Can i file my 2012 taxes online The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Can i file my 2012 taxes online Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Can i file my 2012 taxes online He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Can i file my 2012 taxes online Cruises and conventions. Can i file my 2012 taxes online   Certain cruises and conventions offer seminars or courses as part of their itinerary. Can i file my 2012 taxes online Even if the seminars or courses are work related, your deduction for travel may be limited. Can i file my 2012 taxes online This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Can i file my 2012 taxes online   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Can i file my 2012 taxes online 50% limit on meals. Can i file my 2012 taxes online   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Can i file my 2012 taxes online If you were reimbursed for the meals, see How To Treat Reimbursements , later. Can i file my 2012 taxes online   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Can i file my 2012 taxes online Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You are a French language teacher. Can i file my 2012 taxes online While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Can i file my 2012 taxes online You chose your itinerary and most of your activities to improve your French language skills. Can i file my 2012 taxes online You cannot deduct your travel expenses as education expenses. Can i file my 2012 taxes online This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Can i file my 2012 taxes online No Double Benefit Allowed You cannot do either of the following. Can i file my 2012 taxes online Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Can i file my 2012 taxes online Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Can i file my 2012 taxes online See Adjustments to Qualifying Work-Related Education Expenses, next. Can i file my 2012 taxes online Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Can i file my 2012 taxes online You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Can i file my 2012 taxes online Tax-free educational assistance. Can i file my 2012 taxes online   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Can i file my 2012 taxes online Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Can i file my 2012 taxes online Amounts that do not reduce qualifying work-related education expenses. Can i file my 2012 taxes online   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Can i file my 2012 taxes online Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Can i file my 2012 taxes online How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Can i file my 2012 taxes online There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Can i file my 2012 taxes online You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Can i file my 2012 taxes online Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Can i file my 2012 taxes online Your expenses must have a business connection. Can i file my 2012 taxes online This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Can i file my 2012 taxes online You must adequately account to your employer for your expenses within a reasonable period of time. Can i file my 2012 taxes online You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Can i file my 2012 taxes online If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Can i file my 2012 taxes online If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Can i file my 2012 taxes online Accountable plan rules not met. Can i file my 2012 taxes online   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Can i file my 2012 taxes online Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Can i file my 2012 taxes online Expenses equal reimbursement. Can i file my 2012 taxes online   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Can i file my 2012 taxes online Because your expenses and reimbursements are equal, you do not have a deduction. Can i file my 2012 taxes online Excess expenses. Can i file my 2012 taxes online   If your expenses are more than your reimbursement, you can deduct your excess expenses. Can i file my 2012 taxes online This is discussed later, under Deducting Business Expenses . Can i file my 2012 taxes online Allocating your reimbursements for meals. Can i file my 2012 taxes online   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Can i file my 2012 taxes online If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Can i file my 2012 taxes online Make the allocation as follows. Can i file my 2012 taxes online Divide your meal expenses by your total expenses. Can i file my 2012 taxes online Multiply your total reimbursement by the result from (1). Can i file my 2012 taxes online This is the allocated reimbursement for your meal expenses. Can i file my 2012 taxes online Subtract the amount figured in (2) from your total reimbursement. Can i file my 2012 taxes online The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Your employer paid you an expense allowance of $2,000 under an accountable plan. Can i file my 2012 taxes online The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Can i file my 2012 taxes online There was no indication of how much of the reimbursement was for each type of expense. Can i file my 2012 taxes online Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Can i file my 2012 taxes online Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Can i file my 2012 taxes online   1. Can i file my 2012 taxes online $425 meal expenses  $2,500 total expenses = . Can i file my 2012 taxes online 17   2. Can i file my 2012 taxes online $2,000 (reimbursement)×. Can i file my 2012 taxes online 17     =$340 (allocated reimbursement for meal expenses)   3. Can i file my 2012 taxes online $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Can i file my 2012 taxes online After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Can i file my 2012 taxes online Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Can i file my 2012 taxes online You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Can i file my 2012 taxes online This is discussed later under Deducting Business Expenses . Can i file my 2012 taxes online An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Can i file my 2012 taxes online Reimbursements for nondeductible expenses. Can i file my 2012 taxes online   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Can i file my 2012 taxes online You must include them in your income. Can i file my 2012 taxes online For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Can i file my 2012 taxes online   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Can i file my 2012 taxes online Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Can i file my 2012 taxes online The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Can i file my 2012 taxes online Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Can i file my 2012 taxes online If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Can i file my 2012 taxes online See the instructions for the form you file for information on how to complete it. Can i file my 2012 taxes online Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Can i file my 2012 taxes online If either (1) or (2) applies, you can deduct the total qualifying cost. Can i file my 2012 taxes online If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Can i file my 2012 taxes online In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Can i file my 2012 taxes online (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Can i file my 2012 taxes online ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Can i file my 2012 taxes online Form 2106 or 2106-EZ. Can i file my 2012 taxes online   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Can i file my 2012 taxes online Form not required. Can i file my 2012 taxes online   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Can i file my 2012 taxes online   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Can i file my 2012 taxes online (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Can i file my 2012 taxes online ) Using Form 2106-EZ. Can i file my 2012 taxes online   This form is shorter and easier to use than Form 2106. Can i file my 2012 taxes online Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Can i file my 2012 taxes online   If you do not meet both of these requirements, use Form 2106. Can i file my 2012 taxes online Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Can i file my 2012 taxes online Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Can i file my 2012 taxes online You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Can i file my 2012 taxes online You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Can i file my 2012 taxes online For more information on qualified performing artists, see chapter 6 of Publication 463. Can i file my 2012 taxes online Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Can i file my 2012 taxes online They are not subject to the 2%-of-adjusted-gross-income limit. Can i file my 2012 taxes online To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Can i file my 2012 taxes online For more information on impairment-related work expenses, see chapter 6 of Publication 463. Can i file my 2012 taxes online Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Can i file my 2012 taxes online Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Can i file my 2012 taxes online If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Can i file my 2012 taxes online However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Can i file my 2012 taxes online Examples of records to keep. Can i file my 2012 taxes online   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Can i file my 2012 taxes online You should keep adequate records or have sufficient evidence that will support your expenses. Can i file my 2012 taxes online Estimates or approximations do not qualify as proof of an expense. Can i file my 2012 taxes online Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Can i file my 2012 taxes online , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Can i file my 2012 taxes online Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Can i file my 2012 taxes online Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Can i file my 2012 taxes online Complete information about any scholarship or fellowship grants, including amounts you received during the year. Can i file my 2012 taxes online Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Can i file my 2012 taxes online He was selected to attend a 3-week math seminar at a university in California. Can i file my 2012 taxes online The seminar will improve his skills in his current job and is qualifying work-related education. Can i file my 2012 taxes online He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Can i file my 2012 taxes online Victor will file Form 1040. Can i file my 2012 taxes online His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Can i file my 2012 taxes online He shows his expenses for the seminar in Part I of the form. Can i file my 2012 taxes online He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Can i file my 2012 taxes online He enters $400 on line 4 for his tuition and books. Can i file my 2012 taxes online On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Can i file my 2012 taxes online He multiplies that amount by 50% and enters the result, $263, on line 5. Can i file my 2012 taxes online On line 6, Victor totals the amounts from lines 3 through 5. Can i file my 2012 taxes online He carries the total, $2,313, to Schedule A (Form 1040), line 21. Can i file my 2012 taxes online Since he does not claim any vehicle expenses, Victor leaves Part II blank. Can i file my 2012 taxes online His filled-in form is shown on the next page. Can i file my 2012 taxes online This image is too large to be displayed in the current screen. Can i file my 2012 taxes online Please click the link to view the image. Can i file my 2012 taxes online Form 2106-EZ for V. Can i file my 2012 taxes online Jones Prev  Up  Next   Home   More Online Publications
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Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Determine Initial Amount Step 2. Can i file my 2012 taxes online Total Certain Nontaxable Pensions and Benefits Step 3. Can i file my 2012 taxes online Determine Excess Adjusted Gross Income Step 4. Can i file my 2012 taxes online Determine the Total of Steps 2 and 3 Step 5. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You are a qualified individual. Can i file my 2012 taxes online Your income is not more than certain limits. Can i file my 2012 taxes online You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Can i file my 2012 taxes online Use Figure A first to see if you are a qualified individual. Can i file my 2012 taxes online If you are, go to Table 1 to make sure your income is not too high to take the credit. Can i file my 2012 taxes online You can take the credit only if you file Form 1040 or Form 1040A. Can i file my 2012 taxes online You cannot take the credit if you file Form 1040EZ or Form 1040NR. Can i file my 2012 taxes online Qualified Individual You are a qualified individual for this credit if you are a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen or resident alien, and either of the following applies. Can i file my 2012 taxes online You were age 65 or older at the end of 2013. Can i file my 2012 taxes online You were under age 65 at the end of 2013 and all three of the following statements are true. Can i file my 2012 taxes online You retired on permanent and total disability (explained later). Can i file my 2012 taxes online You received taxable disability income for 2013. Can i file my 2012 taxes online On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Can i file my 2012 taxes online Age 65. Can i file my 2012 taxes online   You are considered to be age 65 on the day before your 65th birthday. Can i file my 2012 taxes online As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Can i file my 2012 taxes online U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Citizen or Resident Alien You must be a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen or resident alien (or be treated as a resident alien) to take the credit. Can i file my 2012 taxes online Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Can i file my 2012 taxes online Exceptions. Can i file my 2012 taxes online   You may be able to take the credit if you are a nonresident alien who is married to a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online resident alien. Can i file my 2012 taxes online If you make that choice, both you and your spouse are taxed on your worldwide incomes. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online resident alien for the entire year. Can i file my 2012 taxes online In that case, you may be allowed to take the credit. Can i file my 2012 taxes online   For information on these choices, see chapter 1 of Publication 519, U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Tax Guide for Aliens. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Head of household. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online You file a separate return. Can i file my 2012 taxes online You paid more than half the cost of keeping up your home during the tax year. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online (See Temporary absences under Head of Household in Publication 501. Can i file my 2012 taxes online ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i file my 2012 taxes online Figure A. Can i file my 2012 taxes online Are You a Qualified Individual? Please click here for the text description of the image. Can i file my 2012 taxes online 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 ). Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Can i file my 2012 taxes online Permanent and total disability. Can i file my 2012 taxes online    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online See Physician's statement , later. Can i file my 2012 taxes online Substantial gainful activity. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online   Substantial gainful activity is not work you do to take care of yourself or your home. Can i file my 2012 taxes online It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Can i file my 2012 taxes online However, doing this kind of work may show that you are able to engage in substantial gainful activity. Can i file my 2012 taxes online    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Can i file my 2012 taxes online   The following examples illustrate the tests of substantial gainful activity. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online Trisha, a sales clerk, retired on disability. Can i file my 2012 taxes online She is 53 years old and now works as a full-time babysitter for the minimum wage. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online She cannot take the credit because she is able to engage in substantial gainful activity. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online Tom, a bookkeeper, retired on disability. Can i file my 2012 taxes online He is 59 years old and now drives a truck for a charitable organization. Can i file my 2012 taxes online He sets his own hours and is not paid. Can i file my 2012 taxes online Duties of this nature generally are performed for pay or profit. Can i file my 2012 taxes online Some weeks he works 10 hours, and some weeks he works 40 hours. Can i file my 2012 taxes online Over the year he averages 20 hours a week. Can i file my 2012 taxes online The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Can i file my 2012 taxes online This is true even though Tom is not paid and he sets his own hours. Can i file my 2012 taxes online He cannot take the credit. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online John, who retired on disability, took a job with a former employer on a trial basis. Can i file my 2012 taxes online The purpose of the job was to see if John could do the work. Can i file my 2012 taxes online The trial period lasted for 6 months during which John was paid the minimum wage. Can i file my 2012 taxes online Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Can i file my 2012 taxes online The activity was gainful because John was paid at least the minimum wage. Can i file my 2012 taxes online But the activity was not substantial because his duties were nonproductive. Can i file my 2012 taxes online These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Can i file my 2012 taxes online Example 4. Can i file my 2012 taxes online Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Can i file my 2012 taxes online Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Can i file my 2012 taxes online Joan can select the time of day when she feels most fit to work. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Can i file my 2012 taxes online Sheltered employment. Can i file my 2012 taxes online   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Can i file my 2012 taxes online These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Can i file my 2012 taxes online   Compared to commercial employment, pay is lower for sheltered employment. Can i file my 2012 taxes online Therefore, one usually does not look for sheltered employment if he or she can get other employment. Can i file my 2012 taxes online The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Can i file my 2012 taxes online Physician's statement. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online You can use the statement in the Instructions for Schedule R. Can i file my 2012 taxes online   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Can i file my 2012 taxes online Veterans. Can i file my 2012 taxes online    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. Can i file my 2012 taxes online VA Form 21-0172 must be signed by a person authorized by the VA to do so. Can i file my 2012 taxes online You can get this form from your local VA regional office. Can i file my 2012 taxes online Physician's statement obtained in earlier year. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Can i file my 2012 taxes online If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online Disability income. Can i file my 2012 taxes online   If you are under age 65, you must also have taxable disability income to qualify for the credit. Can i file my 2012 taxes online Disability income must meet both of the following requirements. Can i file my 2012 taxes online It must be paid under your employer's accident or health plan or pension plan. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Payments that are not disability income. Can i file my 2012 taxes online    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online    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. Can i file my 2012 taxes online Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Can i file my 2012 taxes online Income Limits To determine if you can claim the credit, you must consider two income limits. Can i file my 2012 taxes online The first limit is the amount of your adjusted gross income (AGI). Can i file my 2012 taxes online The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Can i file my 2012 taxes online The limits are shown in Table 1. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online See Figuring the Credit Yourself , later. Can i file my 2012 taxes online Table 1. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online   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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Can i file my 2012 taxes online See Figuring the Credit Yourself , next. Can i file my 2012 taxes online If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Can i file my 2012 taxes online If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Can i file my 2012 taxes online Attach Schedule R to your return. Can i file my 2012 taxes online Table 2. Can i file my 2012 taxes online Initial Amounts IF your filing status is. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online   THEN enter on line 10 of Schedule R. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online 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. Can i file my 2012 taxes online     2 Amount cannot be more than your combined taxable disability income. Can i file my 2012 taxes online     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Can i file my 2012 taxes online   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Can i file my 2012 taxes online Next, fill out Schedule R, Part III. Can i file my 2012 taxes online If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online There are five steps in Part III to determine the amount of your credit. Can i file my 2012 taxes online Determine your initial amount (lines 10–12). Can i file my 2012 taxes online Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Can i file my 2012 taxes online Determine your excess adjusted gross income (lines 14–17). Can i file my 2012 taxes online Determine the total of steps 2 and 3 (line 18). Can i file my 2012 taxes online Determine your credit (lines 19–22). Can i file my 2012 taxes online These steps are discussed in more detail next. Can i file my 2012 taxes online Step 1. Can i file my 2012 taxes online Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Can i file my 2012 taxes online See Table 2. Can i file my 2012 taxes online Your initial amount is on line 12. Can i file my 2012 taxes online Initial amounts for persons under age 65. Can i file my 2012 taxes online   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Can i file my 2012 taxes online Special rules for joint returns. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online Step 2. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You must reduce your initial amount by these payments. Can i file my 2012 taxes online Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Can i file my 2012 taxes online If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Can i file my 2012 taxes online Nontaxable social security payments. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online (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. Can i file my 2012 taxes online ) Nontaxable railroad retirement pension payments treated as social security. Can i file my 2012 taxes online This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Can i file my 2012 taxes online Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Can i file my 2012 taxes online (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. Can i file my 2012 taxes online ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Can i file my 2012 taxes online (Do not include amounts that are a return of your cost of a pension or annuity. Can i file my 2012 taxes online These amounts do not reduce your initial amount. Can i file my 2012 taxes online ) You should be sure to take into account all of the nontaxable amounts you receive. Can i file my 2012 taxes online These amounts are verified by the IRS through information supplied by other government agencies. Can i file my 2012 taxes online Step 3. Can i file my 2012 taxes online Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Can i file my 2012 taxes online Figure your excess adjusted gross income on lines 14–17. Can i file my 2012 taxes online You figure your excess adjusted gross income as follows. Can i file my 2012 taxes online Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Can i file my 2012 taxes online $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. Can i file my 2012 taxes online Divide the result of (1) by 2. Can i file my 2012 taxes online Step 4. Can i file my 2012 taxes online 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). Can i file my 2012 taxes online Step 5. Can i file my 2012 taxes online 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% (. Can i file my 2012 taxes online 15). Can i file my 2012 taxes online In certain cases, the amount of your credit may be limited. Can i file my 2012 taxes online See Limit on credit , later. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online You are 66 years old and your spouse is 64. Can i file my 2012 taxes online Your spouse is not disabled. Can i file my 2012 taxes online You file a joint return on Form 1040. Can i file my 2012 taxes online Your adjusted gross income is $14,630. Can i file my 2012 taxes online Together you received $3,200 from social security, which was nontaxable. Can i file my 2012 taxes online You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Can i file my 2012 taxes online Initial amount (line 12) $5,000 2. Can i file my 2012 taxes online Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Can i file my 2012 taxes online Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Can i file my 2012 taxes online Add (2) and (3) (line 18) 5,515 5. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Limit on credit. Can i file my 2012 taxes online   The amount of credit you can claim is generally limited to the amount of your tax. Can i file my 2012 taxes online Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Can i file my 2012 taxes online Examples The following examples illustrate the credit for the elderly or the disabled. Can i file my 2012 taxes online The initial amounts are taken from Table 2, earlier. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online James Davis is 58 years old, single, and files Form 1040A. Can i file my 2012 taxes online In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Can i file my 2012 taxes online He got the required physician's statement in 2011 and kept it with his tax records. Can i file my 2012 taxes online His physician signed on line B of the statement. Can i file my 2012 taxes online This year James checks the box in Schedule R, Part II. Can i file my 2012 taxes online He does not need to get another statement for 2013. Can i file my 2012 taxes online 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). Can i file my 2012 taxes online He figures the credit on Schedule R as follows: 1. Can i file my 2012 taxes online Initial amount   $5,000 2. Can i file my 2012 taxes online Taxable disability pension   11,400 3. Can i file my 2012 taxes online Smaller of line 1 or line 2   5,000 4. Can i file my 2012 taxes online Nontaxable social security  benefits $1,500     5. Can i file my 2012 taxes online Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Can i file my 2012 taxes online Add lines 4 and 5   3,500 7. Can i file my 2012 taxes online Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Can i file my 2012 taxes online Multiply line 7 by 15% (. Can i file my 2012 taxes online 15)   225 9. Can i file my 2012 taxes online Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Can i file my 2012 taxes online Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Can i file my 2012 taxes online The Schedule R for James Davis is not shown. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online William White is 53. Can i file my 2012 taxes online His wife Helen is 49. Can i file my 2012 taxes online William had a stroke 3 years ago and retired on permanent and total disability. Can i file my 2012 taxes online He is still permanently and totally disabled because of the stroke. Can i file my 2012 taxes online In November, Helen was injured in an accident at work and retired on permanent and total disability. Can i file my 2012 taxes online William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Can i file my 2012 taxes online Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Can i file my 2012 taxes online Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Can i file my 2012 taxes online They do not itemize deductions. Can i file my 2012 taxes online They do not have any amounts that would increase their standard deduction. Can i file my 2012 taxes online Helen's doctor completed the physician's statement in the Instructions for Schedule R. Can i file my 2012 taxes online Helen is not required to include the statement with their return, but she must keep it for her records. Can i file my 2012 taxes online William got a physician's statement for the year he had the stroke. Can i file my 2012 taxes online His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Can i file my 2012 taxes online William has kept the physician's statement with his records. Can i file my 2012 taxes online He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Can i file my 2012 taxes online William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Can i file my 2012 taxes online They attach Schedule R to their Form 1040 and enter $41 on line 53. Can i file my 2012 taxes online They check box c on line 53 and enter “Sch R” on the line next to that box. Can i file my 2012 taxes online See their filled-in Schedule R and Helen's filled-in physician's statement, later. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online A person is permanently and totally disabled if both of the following apply:   1. Can i file my 2012 taxes online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can i file my 2012 taxes online   2. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Physician's Statement     I certify that Helen A. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Can i file my 2012 taxes online Doctor 1900 Green St. Can i file my 2012 taxes online , Hometown, MD 20000         This image is too large to be displayed in the current screen. Can i file my 2012 taxes online Please click the link to view the image. Can i file my 2012 taxes online Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Can i file my 2012 taxes online Please click the link to view the image. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Free help with your tax return. Can i file my 2012 taxes online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i file my 2012 taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Can i file my 2012 taxes online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Can i file my 2012 taxes online To find the nearest VITA or TCE site, visit IRS. Can i file my 2012 taxes online gov or call 1-800-906-9887. Can i file my 2012 taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file my 2012 taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file my 2012 taxes online aarp. Can i file my 2012 taxes online org/money/taxaide or call 1-888-227-7669. Can i file my 2012 taxes online   For more information on these programs, go to IRS. Can i file my 2012 taxes online gov and enter “VITA” in the search box. Can i file my 2012 taxes online Internet. Can i file my 2012 taxes online IRS. Can i file my 2012 taxes online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Can i file my 2012 taxes online Apply for an Employer Identification Number (EIN). Can i file my 2012 taxes online Go to IRS. Can i file my 2012 taxes online gov and enter Apply for an EIN in the search box. Can i file my 2012 taxes online Request an Electronic Filing PIN by going to IRS. Can i file my 2012 taxes online gov and entering Electronic Filing PIN in the search box. Can i file my 2012 taxes online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Check the status of your amended return. Can i file my 2012 taxes online Go to IRS. Can i file my 2012 taxes online gov and enter Where's My Amended Return in the search box. Can i file my 2012 taxes online Download forms, instructions, and publications, including some accessible versions. Can i file my 2012 taxes online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Can i file my 2012 taxes online gov or IRS2Go. Can i file my 2012 taxes online Tax return and tax account transcripts are generally available for the current year and past three years. Can i file my 2012 taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file my 2012 taxes online gov. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file my 2012 taxes online gov. Can i file my 2012 taxes online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Can i file my 2012 taxes online gov or IRS2Go. Can i file my 2012 taxes online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Can i file my 2012 taxes online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Can i file my 2012 taxes online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Can i file my 2012 taxes online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Can i file my 2012 taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file my 2012 taxes online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Can i file my 2012 taxes online gov. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i file my 2012 taxes online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Can i file my 2012 taxes online AARP offers the Tax-Aide counseling program as part of the TCE program. Can i file my 2012 taxes online Visit AARP's website to find the nearest Tax-Aide location. Can i file my 2012 taxes online Research your tax questions. Can i file my 2012 taxes online Search publications and instructions by topic or keyword. Can i file my 2012 taxes online Read the Internal Revenue Code, regulations, or other official guidance. Can i file my 2012 taxes online Read Internal Revenue Bulletins. Can i file my 2012 taxes online Sign up to receive local and national tax news by email. Can i file my 2012 taxes online Phone. Can i file my 2012 taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file my 2012 taxes online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Call to locate the nearest volunteer help site, 1-800-906-9887. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i file my 2012 taxes online Most VITA and TCE sites offer free electronic filing. Can i file my 2012 taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file my 2012 taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file my 2012 taxes online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Can i file my 2012 taxes online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 2012 taxes online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Can i file my 2012 taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file my 2012 taxes online 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). Can i file my 2012 taxes online You should receive your order within 10 business days. Can i file my 2012 taxes online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Can i file my 2012 taxes online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Can i file my 2012 taxes online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Can i file my 2012 taxes online Call to ask tax questions, 1-800-829-1040. Can i file my 2012 taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file my 2012 taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file my 2012 taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Can i file my 2012 taxes online gsa. Can i file my 2012 taxes online gov/fedrelay. Can i file my 2012 taxes online Walk-in. Can i file my 2012 taxes online You can find a selection of forms, publications and services — in-person, face-to-face. Can i file my 2012 taxes online Products. Can i file my 2012 taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file my 2012 taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file my 2012 taxes online Services. Can i file my 2012 taxes online You can walk in to your local TAC most business days for personal, face-to-face tax help. Can i file my 2012 taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online No appointment is necessary—just walk in. Can i file my 2012 taxes online Before visiting, check www. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov/localcontacts for hours of operation and services provided. Can i file my 2012 taxes online Mail. Can i file my 2012 taxes online You can send your order for forms, instructions, and publications to the address below. Can i file my 2012 taxes online You should receive a response within 10 business days after your request is received. Can i file my 2012 taxes online  Internal Revenue Service 1201 N. Can i file my 2012 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Can i file my 2012 taxes online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file my 2012 taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file my 2012 taxes online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You face (or your business is facing) an immediate threat of adverse action. Can i file my 2012 taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online Here's why we can help: TAS is an independent organization within the IRS. Can i file my 2012 taxes online Our advocates know how to work with the IRS. Can i file my 2012 taxes online Our services are free and tailored to meet your needs. Can i file my 2012 taxes online We have offices in every state, the District of Columbia, and Puerto Rico. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov/advocate, or call us toll-free at 1-877-777-4778. Can i file my 2012 taxes online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file my 2012 taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov/sams. Can i file my 2012 taxes online Low Income Taxpayer Clinics. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i file my 2012 taxes online Visit www. Can i file my 2012 taxes online TaxpayerAdvocate. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i file my 2012 taxes online Prev  Up  Next   Home   More Online Publications